DIFICA Invest: 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.
DIFICA Invest
Largest movements
- Deferred charges and accrued income +€2,244
new in 2025: €2,244
- Receivables within one year -€598
down €598 (-100%), from €598 to €0
- Cash +€401
up €401 (+147%), from €272 to €673
mainly Other debts (+€3,887) and Receivables within one year (+€598)
- Formation expenses -€331
down €331 (-39.4%), from €841 to €510
- Other debts +€3,887
up €3,887 (+3,100%), from €125 to €4,013
- Profit (loss) carried forward -€2,421
down €2,421 (-63.7%), from -€3,802 to -€6,223
- Accrued charges and deferred income +€400
new in 2025: €400
- Trade debts -€149
down €149 (-38.5%), from €387 to €238
- Gross operating margin -€580
down €580 (-64.0%), from -€906 to -€1,486
- Other operating charges -€372
down €372 (-44.6%), from €834 to €462
- Financial charges +€40
up €40 (+38.8%), from €103 to €143
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 | €1,711 | €3,427 | +€1,716 | +100% |
| Formation expenses | 20 | €841 | €510 | -€331 | -39.4% |
| Current assets | 29/58 | €870 | €2,918 | +€2,047 | +235% |
| Amounts receivable within one year | 40/41 | €598 | €0 | -€598 | -100% |
| Other amounts receivable | 41 | €598 | €0 | -€598 | -100% |
| Cash at bank and in hand | 54/58 | €272 | €673 | +€401 | +147% |
| Deferred charges and accrued income | 490/1 | - | €2,244 | +€2,244 | |
| Total equity and liabilities | 10/49 | €1,711 | €3,427 | +€1,716 | +100% |
| Equity | 10/15 | €1,198 | -€1,223 | -€2,421 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,802 | -€6,223 | -€2,421 | -63.7% |
| Amounts payable | 17/49 | €513 | €4,651 | +€4,138 | +807% |
| Amounts payable within one year | 42/48 | €513 | €4,251 | +€3,738 | +729% |
| Trade debts | 44 | €387 | €238 | -€149 | -38.5% |
| Suppliers | 440/4 | €387 | €238 | -€149 | -38.5% |
| Other amounts payable | 47/48 | €125 | €4,013 | +€3,887 | +3,100% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €331 | = | 0.0% |
| Other operating charges | 640/8 | €834 | €462 | -€372 | -44.6% |
| Gross operating margin | 9900 | -€906 | -€1,486 | -€580 | -64.0% |
| Operating profit (loss) | 9901 | -€2,071 | -€2,278 | -€208 | -10.0% |
| Financial charges | 65/66B | €103 | €143 | +€40 | +38.8% |
| Recurring financial charges | 65 | €103 | €143 | +€40 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,174 | -€2,421 | -€248 | -11.4% |
| Profit (loss) for the period | 9904 | -€2,174 | -€2,421 | -€248 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,174 | -€2,421 | -€248 | -11.4% |
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 27 October 2026 via checked.be.