DIFIBO: 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.
DIFIBO
Largest movements
- Cash +€17,647
up €17,647 (+30.7%), from €57,435 to €75,082
mainly Accrued charges and deferred income (+€16,285) and Trade debts (+€3,357)
- Receivables within one year +€2,950
up €2,950 (+15.2%), from €19,442 to €22,392
of which Trade receivables: +€2,825
- Accrued charges and deferred income +€16,285
up €16,285 (+14.2%), from €115,041 to €131,326
- Trade debts +€3,357
up €3,357 (+19.4%), from €17,306 to €20,662
- Gross operating margin +€475
up €475 (+29.4%), from €1,617 to €2,092
- Taxes +€99
up €99 (+18.0%), from €550 to €650
- Financial charges +€29
up €29 (+13.7%), from €209 to €238
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 | €141,979 | €162,100 | +€20,121 | +14.2% |
| Current assets | 29/58 | €141,979 | €162,100 | +€20,121 | +14.2% |
| Amounts receivable within one year | 40/41 | €19,442 | €22,392 | +€2,950 | +15.2% |
| Trade receivables | 40 | €12,012 | €14,837 | +€2,825 | +23.5% |
| Other amounts receivable | 41 | €7,430 | €7,555 | +€125 | +1.7% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,435 | €75,082 | +€17,647 | +30.7% |
| Deferred charges and accrued income | 490/1 | €5,102 | €4,625 | -€477 | -9.3% |
| Total equity and liabilities | 10/49 | €141,979 | €162,100 | +€20,121 | +14.2% |
| Equity | 10/15 | €8,060 | €8,060 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €133,919 | €154,040 | +€20,121 | +15.0% |
| Amounts payable within one year | 42/48 | €18,878 | €22,714 | +€3,836 | +20.3% |
| Trade debts | 44 | €17,306 | €20,662 | +€3,357 | +19.4% |
| Suppliers | 440/4 | €17,306 | €20,662 | +€3,357 | +19.4% |
| Taxes, remuneration and social security | 45 | €472 | €720 | +€249 | +52.7% |
| Taxes | 450/3 | €472 | €720 | +€249 | +52.7% |
| Other amounts payable | 47/48 | €1,100 | €1,331 | +€231 | +21.0% |
| Accrued charges and deferred income | 492/3 | €115,041 | €131,326 | +€16,285 | +14.2% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €1,617 | €2,092 | +€475 | +29.4% |
| Operating profit (loss) | 9901 | €1,048 | €1,506 | +€459 | +43.8% |
| Financial income | 75/76B | €1,284 | €1,283 | -€1 | -0.1% |
| Recurring financial income | 75 | €1,284 | €1,283 | -€1 | -0.1% |
| Financial charges | 65/66B | €209 | €238 | +€29 | +13.7% |
| Recurring financial charges | 65 | €209 | €238 | +€29 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €2,122 | €2,551 | +€429 | +20.2% |
| Income taxes | 67/77 | €550 | €650 | +€99 | +18.0% |
| Profit (loss) for the period | 9904 | €1,572 | €1,902 | +€330 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,572 | €1,902 | +€330 | +21.0% |
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 8 October 2026 via checked.be.