DIFICA: 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.
DIFICA
Largest movements
- Receivables within one year +€102,945
up €102,945 (+62.9%), from €163,759 to €266,704
of which Trade receivables: +€121,284
- Tangible fixed assets -€4,380
down €4,380 (-31.3%), from €14,005 to €9,624
- Cash +€4,210
up €4,210 (+1589.1%), from €265 to €4,475
mainly Net result for the year (+€50,692) and Trade debts (+€26,316)
- Reserves +€50,692
up €50,692 (+756.0%), from €6,706 to €57,398
- Trade debts +€26,316
up €26,316 (+44.4%), from €59,261 to €85,578
- Short-term financial debts +€23,504
up €23,504 (+49.9%), from €47,145 to €70,649
- Tax, wage and social debts +€19,922
up €19,922 (+406.3%), from €4,903 to €24,825
of which Taxes: +€19,546
- Other debts -€10,002
down €10,002 (-26.3%), from €37,999 to €27,997
- Gross operating margin +€63,199
up €63,199 (+68.0%), from €92,941 to €156,140
- Taxes +€11,276
up €11,276 (+756.4%), from €1,491 to €12,767
- Staff costs +€3,424
up €3,424 (+4.5%), from €76,799 to €80,223
- Financial charges +€2,833
up €2,833 (+75.5%), from €3,751 to €6,584
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 | €178,627 | €284,053 | +€105,425 | +59.0% |
| Fixed assets | 21/28 | €14,005 | €9,624 | -€4,380 | -31.3% |
| Tangible fixed assets | 22/27 | €14,005 | €9,624 | -€4,380 | -31.3% |
| Furniture and vehicles | 24 | €14,005 | €9,624 | -€4,380 | -31.3% |
| Current assets | 29/58 | €164,623 | €274,428 | +€109,806 | +66.7% |
| Amounts receivable within one year | 40/41 | €163,759 | €266,704 | +€102,945 | +62.9% |
| Trade receivables | 40 | €145,295 | €266,579 | +€121,284 | +83.5% |
| Other amounts receivable | 41 | €18,465 | €125 | -€18,339 | -99.3% |
| Cash at bank and in hand | 54/58 | €265 | €4,475 | +€4,210 | +1589.1% |
| Deferred charges and accrued income | 490/1 | €599 | €3,249 | +€2,650 | +442.6% |
| Total equity and liabilities | 10/49 | €178,627 | €284,053 | +€105,425 | +59.0% |
| Equity | 10/15 | €11,706 | €62,398 | +€50,692 | +433.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,706 | €57,398 | +€50,692 | +756.0% |
| Distributable reserves | 133 | €6,706 | €57,398 | +€50,692 | +756.0% |
| Amounts payable | 17/49 | €166,922 | €221,655 | +€54,733 | +32.8% |
| Amounts payable after more than one year | 17 | €12,377 | €6,846 | -€5,531 | -44.7% |
| Financial debts | 170/4 | €12,377 | €6,846 | -€5,531 | -44.7% |
| Amounts payable within one year | 42/48 | €154,545 | €214,580 | +€60,035 | +38.8% |
| Current portion of amounts payable after more than one year | 42 | €5,236 | €5,531 | +€294 | +5.6% |
| Financial debts | 43 | €47,145 | €70,649 | +€23,504 | +49.9% |
| Credit institutions | 430/8 | €47,145 | €70,649 | +€23,504 | +49.9% |
| Trade debts | 44 | €59,261 | €85,578 | +€26,316 | +44.4% |
| Suppliers | 440/4 | €59,261 | €85,578 | +€26,316 | +44.4% |
| Taxes, remuneration and social security | 45 | €4,903 | €24,825 | +€19,922 | +406.3% |
| Taxes | 450/3 | €2,222 | €21,768 | +€19,546 | +879.5% |
| Remuneration and social security | 454/9 | €2,681 | €3,057 | +€376 | +14.0% |
| Other amounts payable | 47/48 | €37,999 | €27,997 | -€10,002 | -26.3% |
| Accrued charges and deferred income | 492/3 | - | €229 | +€229 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €76,799 | €80,223 | +€3,424 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,380 | €4,380 | = | 0.0% |
| Other operating charges | 640/8 | €1,347 | €1,634 | +€287 | +21.3% |
| Gross operating margin | 9900 | €92,941 | €156,140 | +€63,199 | +68.0% |
| Operating profit (loss) | 9901 | €10,415 | €69,903 | +€59,488 | +571.2% |
| Financial income | 75/76B | €1 | €140 | +€139 | +18824.3% |
| Recurring financial income | 75 | €1 | €140 | +€139 | +18824.3% |
| Financial charges | 65/66B | €3,751 | €6,584 | +€2,833 | +75.5% |
| Recurring financial charges | 65 | €3,751 | €6,584 | +€2,833 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €6,664 | €63,459 | +€56,794 | +852.2% |
| Income taxes | 67/77 | €1,491 | €12,767 | +€11,276 | +756.4% |
| Profit (loss) for the period | 9904 | €5,174 | €50,692 | +€45,518 | +879.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,174 | €50,692 | +€45,518 | +879.8% |
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 4 October 2026 via checked.be.