DIFFELS MENUISERIE: 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.
DIFFELS MENUISERIE
Largest movements
- Cash +€26,754
up €26,754 (+45.6%), from €58,661 to €85,415
mainly Net result for the year (+€26,996) and Depreciation (+€26,325)
- Tangible fixed assets -€22,409
down €22,409 (-6.9%), from €322,745 to €300,336
of which Plant, machinery and equipment: -€11,700
- Receivables within one year -€14,317
down €14,317 (-83.6%), from €17,128 to €2,811
of which Other amounts receivable: -€9,910
- Reserves +€26,996
up €26,996 (+30.3%), from €89,065 to €116,062
- Other debts -€24,841
down €24,841 (-42.5%), from €58,503 to €33,662
- Debts after one year -€18,692
down €18,692 (-7.8%), from €238,918 to €220,226
- Tax, wage and social debts +€13,460
up €13,460 (+124.0%), from €10,859 to €24,320
- Current portion of long-term debt -€7,337
down €7,337 (-28.2%), from €26,028 to €18,692
- Taxes +€8,295
up €8,295 (+286.7%), from €2,893 to €11,188
- Gross operating margin +€4,560
up €4,560 (+6.6%), from €69,239 to €73,799
- Financial charges -€1,680
down €1,680 (-12.0%), from €13,994 to €12,314
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 | €430,510 | €421,845 | -€8,665 | -2.0% |
| Fixed assets | 21/28 | €323,222 | €300,336 | -€22,886 | -7.1% |
| Intangible fixed assets | 21 | €477 | - | -€477 | |
| Tangible fixed assets | 22/27 | €322,745 | €300,336 | -€22,409 | -6.9% |
| Land and buildings | 22 | €277,673 | €269,818 | -€7,855 | -2.8% |
| Plant, machinery and equipment | 23 | €27,101 | €15,401 | -€11,700 | -43.2% |
| Furniture and vehicles | 24 | €15,663 | €13,314 | -€2,348 | -15.0% |
| Other tangible fixed assets | 26 | €2,309 | €1,803 | -€505 | -21.9% |
| Current assets | 29/58 | €107,288 | €121,509 | +€14,221 | +13.3% |
| Stocks and contracts in progress | 3 | €30,047 | €29,364 | -€683 | -2.3% |
| Stocks | 30/36 | €30,047 | €29,364 | -€683 | -2.3% |
| Amounts receivable within one year | 40/41 | €17,128 | €2,811 | -€14,317 | -83.6% |
| Trade receivables | 40 | €5,892 | €1,486 | -€4,407 | -74.8% |
| Other amounts receivable | 41 | €11,236 | €1,326 | -€9,910 | -88.2% |
| Cash at bank and in hand | 54/58 | €58,661 | €85,415 | +€26,754 | +45.6% |
| Deferred charges and accrued income | 490/1 | €1,452 | €3,919 | +€2,467 | +169.9% |
| Total equity and liabilities | 10/49 | €430,510 | €421,845 | -€8,665 | -2.0% |
| Equity | 10/15 | €95,265 | €122,262 | +€26,996 | +28.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,065 | €116,062 | +€26,996 | +30.3% |
| Distributable reserves | 133 | €89,065 | €116,062 | +€26,996 | +30.3% |
| Amounts payable | 17/49 | €335,245 | €299,583 | -€35,662 | -10.6% |
| Amounts payable after more than one year | 17 | €238,918 | €220,226 | -€18,692 | -7.8% |
| Financial debts | 170/4 | €238,918 | €220,226 | -€18,692 | -7.8% |
| Amounts payable within one year | 42/48 | €96,327 | €79,357 | -€16,970 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €26,028 | €18,692 | -€7,337 | -28.2% |
| Trade debts | 44 | €936 | €2,683 | +€1,748 | +186.7% |
| Suppliers | 440/4 | €936 | €2,683 | +€1,748 | +186.7% |
| Taxes, remuneration and social security | 45 | €10,859 | €24,320 | +€13,460 | +124.0% |
| Taxes | 450/3 | €10,859 | €24,320 | +€13,460 | +124.0% |
| Other amounts payable | 47/48 | €58,503 | €33,662 | -€24,841 | -42.5% |
| Non-recurring operating income | 76A | €826 | - | -€826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,152 | €26,325 | +€174 | +0.7% |
| Other operating charges | 640/8 | €1,386 | €1,278 | -€108 | -7.8% |
| Gross operating margin | 9900 | €69,239 | €73,799 | +€4,560 | +6.6% |
| Operating profit (loss) | 9901 | €41,702 | €46,195 | +€4,494 | +10.8% |
| Financial income | 75/76B | €3,774 | €4,304 | +€530 | +14.0% |
| Recurring financial income | 75 | €3,774 | €4,304 | +€530 | +14.0% |
| Financial charges | 65/66B | €13,994 | €12,314 | -€1,680 | -12.0% |
| Recurring financial charges | 65 | €13,994 | €12,314 | -€1,680 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €31,482 | €38,185 | +€6,703 | +21.3% |
| Income taxes | 67/77 | €2,893 | €11,188 | +€8,295 | +286.7% |
| Profit (loss) for the period | 9904 | €28,588 | €26,996 | -€1,592 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,588 | €26,996 | -€1,592 | -5.6% |
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 7 October 2026 via checked.be.