DIFFUS-BAT: 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.
DIFFUS-BAT
Largest movements
- Receivables within one year +€546,102
up €546,102 (+128.9%), from €423,772 to €969,874
of which Other amounts receivable: +€547,102
- Receivables after one year -€160,000
down €160,000 (-100.0%), from €160,000 to €0
- Cash -€92,956
down €92,956 (-44.4%), from €209,406 to €116,450
mainly Receivables within one year (-€546,102) and Contributions, distributions and other (-€120,000)
- Trade debts +€249,771
up €249,771 (+84.3%), from €296,192 to €545,964
- Other debts +€119,961
up €119,961 (+307592.3%), from €39 to €120,000
- Reserves -€56,991
down €56,991 (-31.5%), from €180,752 to €123,761
of which Distributable reserves: -€56,991
- Profit (loss) carried forward -€29,733
down €29,733 (-15.4%), from €193,421 to €163,688
- Staff costs +€63,482
up €63,482 (+6.6%), from €958,959 to €1.0m
- Taxes -€21,187
down €21,187 (-97.9%), from €21,639 to €452
- Gross operating margin +€20,018
up €20,018 (+1.8%), from €1.1m to €1.1m
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 | €892,002 | €1,178,484 | +€286,483 | +32.1% |
| Fixed assets | 21/28 | €67,703 | €74,947 | +€7,244 | +10.7% |
| Tangible fixed assets | 22/27 | €61,503 | €68,747 | +€7,244 | +11.8% |
| Plant, machinery and equipment | 23 | €33,550 | €46,637 | +€13,087 | +39.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €27,952 | €22,110 | -€5,842 | -20.9% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €824,299 | €1,103,537 | +€279,238 | +33.9% |
| Amounts receivable after more than one year | 29 | €160,000 | €0 | -€160,000 | -100.0% |
| Other amounts receivable | 291 | €160,000 | €0 | -€160,000 | -100.0% |
| Stocks and contracts in progress | 3 | €21,070 | €17,213 | -€3,857 | -18.3% |
| Stocks | 30/36 | €21,070 | €17,213 | -€3,857 | -18.3% |
| Amounts receivable within one year | 40/41 | €423,772 | €969,874 | +€546,102 | +128.9% |
| Trade receivables | 40 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts receivable | 41 | €422,772 | €969,874 | +€547,102 | +129.4% |
| Cash at bank and in hand | 54/58 | €209,406 | €116,450 | -€92,956 | -44.4% |
| Deferred charges and accrued income | 490/1 | €10,052 | €0 | -€10,052 | -100.0% |
| Total equity and liabilities | 10/49 | €892,002 | €1,178,484 | +€286,483 | +32.1% |
| Equity | 10/15 | €383,328 | €296,604 | -€86,724 | -22.6% |
| Contributions | 10/11 | €9,155 | €9,155 | = | 0.0% |
| Reserves | 13 | €180,752 | €123,761 | -€56,991 | -31.5% |
| Non-distributable reserves | 130/1 | €916 | €916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €916 | €916 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €179,836 | €122,845 | -€56,991 | -31.7% |
| Profit (loss) carried forward | 14 | €193,421 | €163,688 | -€29,733 | -15.4% |
| Amounts payable | 17/49 | €508,674 | €881,880 | +€373,207 | +73.4% |
| Amounts payable within one year | 42/48 | €505,018 | €881,880 | +€376,862 | +74.6% |
| Current portion of amounts payable after more than one year | 42 | €58,519 | €58,476 | -€43 | -0.1% |
| Trade debts | 44 | €296,192 | €545,964 | +€249,771 | +84.3% |
| Suppliers | 440/4 | €296,192 | €545,964 | +€249,771 | +84.3% |
| Taxes, remuneration and social security | 45 | €150,268 | €157,440 | +€7,172 | +4.8% |
| Taxes | 450/3 | €31,695 | €26,051 | -€5,644 | -17.8% |
| Remuneration and social security | 454/9 | €118,573 | €131,389 | +€12,816 | +10.8% |
| Other amounts payable | 47/48 | €39 | €120,000 | +€119,961 | +307592.3% |
| Accrued charges and deferred income | 492/3 | €3,655 | €0 | -€3,655 | -100.0% |
| Remuneration, social security and pensions | 62 | €958,959 | €1,022,441 | +€63,482 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,049 | €30,331 | +€9,282 | +44.1% |
| Other operating charges | 640/8 | €545 | €964 | +€420 | +77.1% |
| Gross operating margin | 9900 | €1,087,946 | €1,107,964 | +€20,018 | +1.8% |
| Operating profit (loss) | 9901 | €107,392 | €54,227 | -€53,165 | -49.5% |
| Financial income | 75/76B | €7,988 | €143 | -€7,845 | -98.2% |
| Recurring financial income | 75 | €7,988 | €143 | -€7,845 | -98.2% |
| Financial charges | 65/66B | €18,511 | €20,642 | +€2,131 | +11.5% |
| Recurring financial charges | 65 | €18,511 | €20,642 | +€2,131 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €96,869 | €33,728 | -€63,141 | -65.2% |
| Income taxes | 67/77 | €21,639 | €452 | -€21,187 | -97.9% |
| Profit (loss) for the period | 9904 | €75,230 | €33,276 | -€41,954 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,230 | €33,276 | -€41,954 | -55.8% |
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 2 October 2026 via checked.be.