DiffTech: what changed
Two financial 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.
DiffTech
Largest movements
- Tangible fixed assets +€82,631
up €82,631 (+410.2%), from €20,146 to €102,778
of which Leasing and similar rights: +€85,528
- Cash -€46,188
down €46,188 (-24.4%), from €189,113 to €142,924
mainly Investment in fixed assets (net) (-€107,386) and Contributions, distributions and other (-€88,454)
- Receivables within one year +€22,751
up €22,751 (+56.2%), from €40,469 to €63,220
of which Trade receivables: +€30,686
- Receivables after one year -€11,421
down €11,421 (-18.7%), from €61,087 to €49,666
- Debts after one year +€68,206
new in 2025: €68,206
- Reserves -€47,126
down €47,126 (-16.4%), from €286,787 to €239,661
- Trade debts +€15,738
up €15,738 (+180.4%), from €8,723 to €24,460
- Tax, wage and social debts +€9,438
up €9,438 (+112.9%), from €8,358 to €17,796
- Depreciation +€7,036
up €7,036 (+39.7%), from €17,719 to €24,755
- Other operating charges +€6,798
up €6,798 (+451.9%), from €1,504 to €8,302
- Taxes -€2,966
down €2,966 (-14.6%), from €20,297 to €17,331
- Financial charges +€1,068
up €1,068 (+287.6%), from €371 to €1,439
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 | €325,155 | €372,928 | +€47,773 | +14.7% |
| Fixed assets | 21/28 | €23,986 | €106,618 | +€82,631 | +344.5% |
| Tangible fixed assets | 22/27 | €20,146 | €102,778 | +€82,631 | +410.2% |
| Plant, machinery and equipment | 23 | €463 | €37 | -€426 | -92.0% |
| Furniture and vehicles | 24 | €5,954 | €3,608 | -€2,346 | -39.4% |
| Leasing and similar rights | 25 | €13,604 | €99,133 | +€85,528 | +628.7% |
| Other tangible fixed assets | 26 | €126 | - | -€126 | |
| Financial fixed assets | 28 | €3,840 | €3,840 | = | 0.0% |
| Current assets | 29/58 | €301,169 | €266,310 | -€34,858 | -11.6% |
| Amounts receivable after more than one year | 29 | €61,087 | €49,666 | -€11,421 | -18.7% |
| Other amounts receivable | 291 | €61,087 | €49,666 | -€11,421 | -18.7% |
| Stocks and contracts in progress | 3 | €10,500 | €10,500 | = | 0.0% |
| Stocks | 30/36 | €10,500 | €10,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,469 | €63,220 | +€22,751 | +56.2% |
| Trade receivables | 40 | €24,850 | €55,536 | +€30,686 | +123.5% |
| Other amounts receivable | 41 | €15,619 | €7,684 | -€7,936 | -50.8% |
| Cash at bank and in hand | 54/58 | €189,113 | €142,924 | -€46,188 | -24.4% |
| Total equity and liabilities | 10/49 | €325,155 | €372,928 | +€47,773 | +14.7% |
| Equity | 10/15 | €292,987 | €245,861 | -€47,126 | -16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €286,787 | €239,661 | -€47,126 | -16.4% |
| Distributable reserves | 133 | €286,787 | €239,661 | -€47,126 | -16.4% |
| Amounts payable | 17/49 | €32,168 | €127,067 | +€94,899 | +295.0% |
| Amounts payable after more than one year | 17 | - | €68,206 | +€68,206 | |
| Financial debts | 170/4 | - | €68,206 | +€68,206 | |
| Amounts payable within one year | 42/48 | €32,168 | €58,861 | +€26,692 | +83.0% |
| Current portion of amounts payable after more than one year | 42 | €15,087 | €16,604 | +€1,517 | +10.1% |
| Trade debts | 44 | €8,723 | €24,460 | +€15,738 | +180.4% |
| Suppliers | 440/4 | €8,723 | €24,460 | +€15,738 | +180.4% |
| Taxes, remuneration and social security | 45 | €8,358 | €17,796 | +€9,438 | +112.9% |
| Taxes | 450/3 | €8,358 | €17,796 | +€9,438 | +112.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,719 | €24,755 | +€7,036 | +39.7% |
| Other operating charges | 640/8 | €1,504 | €8,302 | +€6,798 | +451.9% |
| Non-recurring operating charges | 66A | €1,539 | €431 | -€1,108 | -72.0% |
| Gross operating margin | 9900 | €93,380 | €93,586 | +€206 | +0.2% |
| Operating profit (loss) | 9901 | €72,618 | €60,098 | -€12,520 | -17.2% |
| Financial income | 75/76B | €832 | - | -€832 | |
| Recurring financial income | 75 | €832 | - | -€832 | |
| Financial charges | 65/66B | €371 | €1,439 | +€1,068 | +287.6% |
| Recurring financial charges | 65 | €371 | €1,439 | +€1,068 | +287.6% |
| Profit (loss) for the period before taxes | 9903 | €73,078 | €58,659 | -€14,419 | -19.7% |
| Income taxes | 67/77 | €20,297 | €17,331 | -€2,966 | -14.6% |
| Profit (loss) for the period | 9904 | €52,782 | €41,329 | -€11,453 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,782 | €41,329 | -€11,453 | -21.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.