DIFFUMO: 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.
DIFFUMO
Largest movements
- Receivables within one year +€363,111
up €363,111 (+29.6%), from €1.2m to €1.6m
of which Trade receivables: +€244,340
- Tangible fixed assets +€125,472
up €125,472 (+246%), from €50,906 to €176,378
of which Furniture and vehicles: +€71,836
- Stocks and contracts -€51,531
down €51,531 (-5.0%), from €1.0m to €976,742
- Cash -€43,615
down €43,615 (-33.1%), from €131,881 to €88,266
mainly Receivables within one year (-€363,111) and Investment in fixed assets (net) (-€154,072)
- Debts after one year +€450,119
up €450,119 (+68.2%), from €660,000 to €1.1m
- Trade debts -€122,640
down €122,640 (-85.4%), from €143,536 to €20,896
- Other debts +€55,173
up €55,173 (+3,448%), from €1,600 to €56,773
- Gross operating margin +€62,477
up €62,477 (+14.2%), from €439,676 to €502,152
- Staff costs +€31,848
up €31,848 (+8.7%), from €364,455 to €396,303
- Financial income -€19,427
down €19,427 (-89.8%), from €21,624 to €2,196
- Depreciation +€10,601
up €10,601 (+58.9%), from €18,000 to €28,601
- Financial charges +€9,233
up €9,233 (+15.8%), from €58,493 to €67,726
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.
Derived cash bridge
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 | €2,454,393 | €2,847,364 | +€392,971 | +16.0% |
| Fixed assets | 21/28 | €65,406 | €190,878 | +€125,472 | +192% |
| Tangible fixed assets | 22/27 | €50,906 | €176,378 | +€125,472 | +246% |
| Plant, machinery and equipment | 23 | €2,917 | €56,552 | +€53,635 | +1,839% |
| Furniture and vehicles | 24 | €47,989 | €119,826 | +€71,836 | +150% |
| Financial fixed assets | 28 | €14,500 | €14,500 | = | 0.0% |
| Current assets | 29/58 | €2,388,987 | €2,656,486 | +€267,499 | +11.2% |
| Stocks and contracts in progress | 3 | €1,028,273 | €976,742 | -€51,531 | -5.0% |
| Stocks | 30/36 | €1,028,273 | €976,742 | -€51,531 | -5.0% |
| Amounts receivable within one year | 40/41 | €1,226,575 | €1,589,685 | +€363,111 | +29.6% |
| Trade receivables | 40 | €1,056,570 | €1,300,910 | +€244,340 | +23.1% |
| Other amounts receivable | 41 | €170,005 | €288,775 | +€118,771 | +69.9% |
| Cash at bank and in hand | 54/58 | €131,881 | €88,266 | -€43,615 | -33.1% |
| Deferred charges and accrued income | 490/1 | €2,258 | €1,792 | -€466 | -20.6% |
| Total equity and liabilities | 10/49 | €2,454,393 | €2,847,364 | +€392,971 | +16.0% |
| Equity | 10/15 | €1,533,916 | €1,534,556 | +€641 | 0.0% |
| Contributions | 10/11 | €287,000 | €287,000 | = | 0.0% |
| Capital | 10 | €287,000 | €287,000 | = | 0.0% |
| Issued capital | 100 | €287,000 | €287,000 | = | 0.0% |
| Reserves | 13 | €1,246,911 | €1,246,911 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,700 | €28,700 | = | 0.0% |
| Legal reserve | 130 | €28,700 | €28,700 | = | 0.0% |
| Distributable reserves | 133 | €1,218,211 | €1,218,211 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4 | €645 | +€641 | +15,362% |
| Amounts payable | 17/49 | €920,478 | €1,312,808 | +€392,330 | +42.6% |
| Amounts payable after more than one year | 17 | €660,000 | €1,110,119 | +€450,119 | +68.2% |
| Financial debts | 170/4 | €660,000 | €1,110,119 | +€450,119 | +68.2% |
| Amounts payable within one year | 42/48 | €260,478 | €202,689 | -€57,789 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | - | €19,965 | +€19,965 | |
| Trade debts | 44 | €143,536 | €20,896 | -€122,640 | -85.4% |
| Suppliers | 440/4 | €143,536 | €20,896 | -€122,640 | -85.4% |
| Taxes, remuneration and social security | 45 | €115,342 | €105,055 | -€10,287 | -8.9% |
| Taxes | 450/3 | €60,772 | €67,405 | +€6,633 | +10.9% |
| Remuneration and social security | 454/9 | €54,570 | €37,650 | -€16,920 | -31.0% |
| Other amounts payable | 47/48 | €1,600 | €56,773 | +€55,173 | +3,448% |
| Remuneration, social security and pensions | 62 | €364,455 | €396,303 | +€31,848 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,000 | €28,601 | +€10,601 | +58.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,208 | -€516 | -€3,724 | |
| Other operating charges | 640/8 | €4,138 | €4,538 | +€401 | +9.7% |
| Gross operating margin | 9900 | €439,676 | €502,152 | +€62,477 | +14.2% |
| Operating profit (loss) | 9901 | €49,875 | €73,227 | +€23,352 | +46.8% |
| Financial income | 75/76B | €21,624 | €2,196 | -€19,427 | -89.8% |
| Recurring financial income | 75 | €21,624 | €2,196 | -€19,427 | -89.8% |
| Financial charges | 65/66B | €58,493 | €67,726 | +€9,233 | +15.8% |
| Recurring financial charges | 65 | €58,493 | €67,726 | +€9,233 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €13,006 | €7,697 | -€5,309 | -40.8% |
| Income taxes | 67/77 | €8,620 | €7,057 | -€1,563 | -18.1% |
| Profit (loss) for the period | 9904 | €4,386 | €641 | -€3,746 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,386 | €641 | -€3,746 | -85.4% |
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 16 October 2026 via checked.be.