DIFG: 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.
DIFG
Largest movements
- Financial fixed assets -€1.9m
down €1.9m (-9.8%), from €19.3m to €17.4m
- Receivables after one year -€500,000
no longer reported in 2025 (was €500,000)
- Receivables within one year +€326,675
up €326,675 (+106.0%), from €308,045 to €634,720
of which Other amounts receivable: +€325,811
- Contributions +€16.0m
up €16.0m (+123.6%), from €13.0m to €29.0m
- Debts after one year -€12.6m
no longer reported in 2025 (was €12.6m)
- Profit (loss) carried forward -€5.2m
down €5.2m (-94.2%), from -€5.6m to -€10.8m
- Financial charges +€1.7m
up €1.7m (+45.2%), from €3.8m to €5.5m
of which Non-recurring financial charges: +€2.5m
- Financial income +€253,963
up €253,963 (+513.0%), from €49,501 to €303,464
- Gross operating margin +€51,443
up €51,443 (+50.8%), from -€101,332 to -€49,889
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 | €20,160,661 | €18,165,968 | -€2.0m | -9.9% |
| Fixed assets | 21/28 | €19,327,901 | €17,428,876 | -€1.9m | -9.8% |
| Financial fixed assets | 28 | €19,327,901 | €17,428,876 | -€1.9m | -9.8% |
| Current assets | 29/58 | €832,760 | €737,092 | -€95,668 | -11.5% |
| Amounts receivable after more than one year | 29 | €500,000 | - | -€500,000 | |
| Other amounts receivable | 291 | €500,000 | - | -€500,000 | |
| Amounts receivable within one year | 40/41 | €308,045 | €634,720 | +€326,675 | +106.0% |
| Trade receivables | 40 | - | €864 | +€864 | |
| Other amounts receivable | 41 | €308,045 | €633,856 | +€325,811 | +105.8% |
| Cash at bank and in hand | 54/58 | €8,365 | €34,746 | +€26,381 | +315.4% |
| Deferred charges and accrued income | 490/1 | €16,349 | €67,625 | +€51,276 | +313.6% |
| Total equity and liabilities | 10/49 | €20,160,661 | €18,165,968 | -€2.0m | -9.9% |
| Equity | 10/15 | €7,377,635 | €18,130,117 | +€10.8m | +145.7% |
| Contributions | 10/11 | €12,950,000 | €28,950,000 | +€16.0m | +123.6% |
| Profit (loss) carried forward | 14 | -€5,572,365 | -€10,819,883 | -€5.2m | -94.2% |
| Amounts payable | 17/49 | €12,783,026 | €35,851 | -€12.7m | -99.7% |
| Amounts payable after more than one year | 17 | €12,579,720 | - | -€12.6m | |
| Financial debts | 170/4 | €12,579,720 | - | -€12.6m | |
| Amounts payable within one year | 42/48 | €32,420 | €186 | -€32,234 | -99.4% |
| Trade debts | 44 | €32,420 | €186 | -€32,234 | -99.4% |
| Suppliers | 440/4 | €32,420 | €186 | -€32,234 | -99.4% |
| Accrued charges and deferred income | 492/3 | €170,886 | €35,665 | -€135,221 | -79.1% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€101,332 | -€49,889 | +€51,443 | +50.8% |
| Operating profit (loss) | 9901 | -€102,299 | -€50,888 | +€51,412 | +50.3% |
| Financial income | 75/76B | €49,501 | €303,464 | +€253,963 | +513.0% |
| Recurring financial income | 75 | €49,501 | €303,464 | +€253,963 | +513.0% |
| Financial charges | 65/66B | €3,787,432 | €5,500,095 | +€1.7m | +45.2% |
| Recurring financial charges | 65 | €1,012,972 | €176,259 | -€836,713 | -82.6% |
| Non-recurring financial charges | 66B | €2,774,461 | €5,323,836 | +€2.5m | +91.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,840,230 | -€5,247,518 | -€1.4m | -36.6% |
| Profit (loss) for the period | 9904 | -€3,840,230 | -€5,247,518 | -€1.4m | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,840,230 | -€5,247,518 | -€1.4m | -36.6% |
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 4 October 2026 via checked.be.