DIFF: 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.
DIFF
Largest movements
- Receivables within one year -€5,824
down €5,824 (-70.6%), from €8,255 to €2,430
of which Trade receivables: -€5,599
- Cash +€3,182
up €3,182 (+14.6%), from €21,829 to €25,011
mainly Net result for the year (+€14,378) and Receivables within one year (+€5,824)
- Reserves +€13,578
up €13,578 (+9.4%), from €143,912 to €157,490
- Tax, wage and social debts -€10,151
down €10,151 (-80.9%), from €12,547 to €2,396
- Current portion of long-term debt -€6,826
no longer reported in 2025 (was €6,826)
- Gross operating margin -€6,619
down €6,619 (-19.5%), from €33,861 to €27,241
- Financial charges -€512
down €512 (-14.7%), from €3,474 to €2,962
- Taxes -€490
down €490 (-5.4%), from €9,076 to €8,585
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 | €221,283 | €218,094 | -€3,189 | -1.4% |
| Fixed assets | 21/28 | €190,387 | €189,810 | -€578 | -0.3% |
| Tangible fixed assets | 22/27 | €82,887 | €82,310 | -€578 | -0.7% |
| Land and buildings | 22 | €82,887 | €82,310 | -€578 | -0.7% |
| Financial fixed assets | 28 | €107,500 | €107,500 | = | 0.0% |
| Current assets | 29/58 | €30,896 | €28,284 | -€2,612 | -8.5% |
| Amounts receivable within one year | 40/41 | €8,255 | €2,430 | -€5,824 | -70.6% |
| Trade receivables | 40 | €7,414 | €1,815 | -€5,599 | -75.5% |
| Other amounts receivable | 41 | €841 | €615 | -€226 | -26.8% |
| Cash at bank and in hand | 54/58 | €21,829 | €25,011 | +€3,182 | +14.6% |
| Deferred charges and accrued income | 490/1 | €812 | €843 | +€31 | +3.8% |
| Total equity and liabilities | 10/49 | €221,283 | €218,094 | -€3,189 | -1.4% |
| Equity | 10/15 | €156,312 | €169,890 | +€13,578 | +8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €143,912 | €157,490 | +€13,578 | +9.4% |
| Distributable reserves | 133 | €143,912 | €157,490 | +€13,578 | +9.4% |
| Amounts payable | 17/49 | €64,971 | €48,204 | -€16,767 | -25.8% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,971 | €3,204 | -€16,767 | -84.0% |
| Current portion of amounts payable after more than one year | 42 | €6,826 | - | -€6,826 | |
| Trade debts | 44 | €37 | €248 | +€211 | +568.1% |
| Suppliers | 440/4 | €37 | €248 | +€211 | +568.1% |
| Taxes, remuneration and social security | 45 | €12,547 | €2,396 | -€10,151 | -80.9% |
| Taxes | 450/3 | €12,547 | €2,396 | -€10,151 | -80.9% |
| Other amounts payable | 47/48 | €560 | €560 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €578 | = | 0.0% |
| Other operating charges | 640/8 | €1,072 | €1,005 | -€67 | -6.3% |
| Gross operating margin | 9900 | €33,861 | €27,241 | -€6,619 | -19.5% |
| Operating profit (loss) | 9901 | €32,211 | €25,659 | -€6,552 | -20.3% |
| Financial income | 75/76B | €309 | €267 | -€42 | -13.6% |
| Recurring financial income | 75 | €309 | €267 | -€42 | -13.6% |
| Financial charges | 65/66B | €3,474 | €2,962 | -€512 | -14.7% |
| Recurring financial charges | 65 | €3,474 | €2,962 | -€512 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €29,046 | €22,963 | -€6,083 | -20.9% |
| Income taxes | 67/77 | €9,076 | €8,585 | -€490 | -5.4% |
| Profit (loss) for the period | 9904 | €19,970 | €14,378 | -€5,592 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,970 | €14,378 | -€5,592 | -28.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.