DIFEX: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DIFEX
Largest movements
- Receivables within one year +€7,064
up €7,064 (+22.3%), from €31,741 to €38,805
of which Trade receivables: +€10,229
- Tangible fixed assets +€5,645
up €5,645 (+10.5%), from €53,602 to €59,247
of which Furniture and vehicles: +€5,934
- Profit (loss) carried forward +€15,861
up €15,861 (+20.7%), from €76,707 to €92,567
- Tax, wage and social debts -€14,754
down €14,754 (-84.3%), from €17,498 to €2,744
of which Remuneration and social security: -€9,695
- Debts after one year +€10,774
up €10,774 (+60.7%), from €17,738 to €28,512
- Other operating charges +€13,525
up €13,525 (+151.5%), from €8,929 to €22,454
- Depreciation -€3,151
down €3,151 (-54.8%), from €5,750 to €2,599
- Gross operating margin +€1,543
up €1,543 (+2.4%), from €65,362 to €66,905
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,743 | €166,651 | +€11,908 | +7.7% |
| Fixed assets | 21/28 | €53,862 | €59,507 | +€5,645 | +10.5% |
| Tangible fixed assets | 22/27 | €53,602 | €59,247 | +€5,645 | +10.5% |
| Plant, machinery and equipment | 23 | €51,469 | €51,180 | -€289 | -0.6% |
| Furniture and vehicles | 24 | €2,133 | €8,068 | +€5,934 | +278.2% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €100,881 | €107,143 | +€6,263 | +6.2% |
| Amounts receivable within one year | 40/41 | €31,741 | €38,805 | +€7,064 | +22.3% |
| Trade receivables | 40 | €9,046 | €19,276 | +€10,229 | +113.1% |
| Other amounts receivable | 41 | €22,695 | €19,529 | -€3,166 | -13.9% |
| Cash at bank and in hand | 54/58 | €32,943 | €32,190 | -€753 | -2.3% |
| Deferred charges and accrued income | 490/1 | €36,196 | €36,148 | -€48 | -0.1% |
| Total equity and liabilities | 10/49 | €154,743 | €166,651 | +€11,908 | +7.7% |
| Equity | 10/15 | €110,792 | €126,652 | +€15,861 | +14.3% |
| Contributions | 10/11 | €34,085 | €34,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,707 | €92,567 | +€15,861 | +20.7% |
| Amounts payable | 17/49 | €43,951 | €39,998 | -€3,952 | -9.0% |
| Amounts payable after more than one year | 17 | €17,738 | €28,512 | +€10,774 | +60.7% |
| Other amounts payable | 178/9 | €17,738 | €28,512 | +€10,774 | +60.7% |
| Amounts payable within one year | 42/48 | €26,213 | €11,486 | -€14,727 | -56.2% |
| Trade debts | 44 | €8,715 | €8,742 | +€28 | +0.3% |
| Suppliers | 440/4 | €8,715 | €8,742 | +€28 | +0.3% |
| Taxes, remuneration and social security | 45 | €17,498 | €2,744 | -€14,754 | -84.3% |
| Taxes | 450/3 | €7,803 | €2,744 | -€5,059 | -64.8% |
| Remuneration and social security | 454/9 | €9,695 | - | -€9,695 | |
| Remuneration, social security and pensions | 62 | €25,651 | €25,729 | +€78 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,750 | €2,599 | -€3,151 | -54.8% |
| Other operating charges | 640/8 | €8,929 | €22,454 | +€13,525 | +151.5% |
| Gross operating margin | 9900 | €65,362 | €66,905 | +€1,543 | +2.4% |
| Operating profit (loss) | 9901 | €25,032 | €16,123 | -€8,909 | -35.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €202 | €262 | +€61 | +30.2% |
| Recurring financial charges | 65 | €202 | €262 | +€61 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €24,832 | €15,861 | -€8,972 | -36.1% |
| Profit (loss) for the period | 9904 | €24,832 | €15,861 | -€8,972 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,832 | €15,861 | -€8,972 | -36.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.