DIFFOP: 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.
DIFFOP
Largest movements
- Cash +€62,252
up €62,252 (+76.6%), from €81,270 to €143,522
mainly Net result for the year (+€71,418) and Other debts (+€55,288)
- Deferred charges and accrued income -€8,914
down €8,914 (-89.6%), from €9,952 to €1,038
- Receivables within one year +€6,741
up €6,741 (+56.7%), from €11,886 to €18,627
of which Trade receivables: +€5,313
- Other debts +€55,288
up €55,288 (+1270.0%), from €4,353 to €59,641
- Trade debts +€3,983
up €3,983 (+243.8%), from €1,634 to €5,616
- Gross operating margin +€1,752
up €1,752 (+1.9%), from €90,162 to €91,914
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 | €105,429 | €166,165 | +€60,736 | +57.6% |
| Fixed assets | 21/28 | €2,320 | €2,978 | +€658 | +28.4% |
| Tangible fixed assets | 22/27 | €2,320 | €2,978 | +€658 | +28.4% |
| Plant, machinery and equipment | 23 | €2,087 | €2,852 | +€766 | +36.7% |
| Furniture and vehicles | 24 | €233 | €125 | -€108 | -46.3% |
| Current assets | 29/58 | €103,109 | €163,187 | +€60,078 | +58.3% |
| Amounts receivable within one year | 40/41 | €11,886 | €18,627 | +€6,741 | +56.7% |
| Trade receivables | 40 | €11,886 | €17,199 | +€5,313 | +44.7% |
| Other amounts receivable | 41 | - | €1,428 | +€1,428 | |
| Cash at bank and in hand | 54/58 | €81,270 | €143,522 | +€62,252 | +76.6% |
| Deferred charges and accrued income | 490/1 | €9,952 | €1,038 | -€8,914 | -89.6% |
| Total equity and liabilities | 10/49 | €105,429 | €166,165 | +€60,736 | +57.6% |
| Equity | 10/15 | €88,941 | €90,018 | +€1,076 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,341 | €71,418 | +€1,076 | +1.5% |
| Distributable reserves | 133 | €70,341 | €71,418 | +€1,076 | +1.5% |
| Amounts payable | 17/49 | €16,487 | €76,147 | +€59,660 | +361.9% |
| Amounts payable within one year | 42/48 | €16,487 | €76,147 | +€59,660 | +361.9% |
| Trade debts | 44 | €1,634 | €5,616 | +€3,983 | +243.8% |
| Suppliers | 440/4 | €1,634 | €5,616 | +€3,983 | +243.8% |
| Taxes, remuneration and social security | 45 | €10,500 | €10,890 | +€390 | +3.7% |
| Taxes | 450/3 | €10,500 | €10,890 | +€390 | +3.7% |
| Other amounts payable | 47/48 | €4,353 | €59,641 | +€55,288 | +1270.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €1,172 | +€460 | +64.6% |
| Other operating charges | 640/8 | €1,089 | €1,121 | +€32 | +2.9% |
| Gross operating margin | 9900 | €90,162 | €91,914 | +€1,752 | +1.9% |
| Operating profit (loss) | 9901 | €88,361 | €89,621 | +€1,260 | +1.4% |
| Financial income | 75/76B | €783 | €755 | -€29 | -3.6% |
| Recurring financial income | 75 | €783 | €755 | -€29 | -3.6% |
| Financial charges | 65/66B | €166 | €159 | -€7 | -4.0% |
| Recurring financial charges | 65 | €166 | €159 | -€7 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €88,978 | €90,216 | +€1,238 | +1.4% |
| Income taxes | 67/77 | €18,636 | €18,799 | +€162 | +0.9% |
| Profit (loss) for the period | 9904 | €70,341 | €71,418 | +€1,076 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,341 | €71,418 | +€1,076 | +1.5% |
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 4 October 2026 via checked.be.