DIFICARE: 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.
DIFICARE
Largest movements
- Receivables within one year +€86,390
up €86,390 (+225.2%), from €38,369 to €124,759
of which Trade receivables: +€68,988
- Cash -€84,642
down €84,642 (-100.0%), from €84,642 to €0
mainly Receivables within one year (-€86,390) and Stocks and contracts (-€30,218)
- Stocks and contracts +€30,218
new in 2025: €30,218
- Tangible fixed assets +€8,048
up €8,048 (+33.0%), from €24,390 to €32,438
of which Furniture and vehicles: +€7,294
- Deferred charges and accrued income +€3,969
up €3,969 (+143.7%), from €2,761 to €6,730
- Debts after one year +€15,122
up €15,122 (+596.0%), from €2,537 to €17,659
- Trade debts +€11,505
up €11,505 (+1200.5%), from €958 to €12,463
- Short-term financial debts +€8,409
new in 2025: €8,409
- Tax, wage and social debts +€7,570
up €7,570 (+203.9%), from €3,712 to €11,282
of which Remuneration and social security: +€11,282
- Reserves +€5,000
up €5,000 (+4.5%), from €112,183 to €117,183
- Gross operating margin -€65,701
down €65,701 (-54.7%), from €120,050 to €54,349
- Taxes -€13,232
down €13,232 (-92.1%), from €14,364 to €1,132
- Financial charges -€4,826
down €4,826 (-73.7%), from €6,548 to €1,722
- Staff costs +€4,291
up €4,291 (+14.0%), from €30,683 to €34,974
- Depreciation +€2,020
up €2,020 (+20.0%), from €10,111 to €12,131
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 | €155,599 | €199,740 | +€44,142 | +28.4% |
| Fixed assets | 21/28 | €29,826 | €38,033 | +€8,206 | +27.5% |
| Tangible fixed assets | 22/27 | €24,390 | €32,438 | +€8,048 | +33.0% |
| Plant, machinery and equipment | 23 | €6,087 | €6,841 | +€754 | +12.4% |
| Furniture and vehicles | 24 | €18,303 | €25,597 | +€7,294 | +39.9% |
| Financial fixed assets | 28 | €5,436 | €5,595 | +€159 | +2.9% |
| Current assets | 29/58 | €125,772 | €161,708 | +€35,935 | +28.6% |
| Stocks and contracts in progress | 3 | - | €30,218 | +€30,218 | |
| Stocks | 30/36 | - | €30,218 | +€30,218 | |
| Amounts receivable within one year | 40/41 | €38,369 | €124,759 | +€86,390 | +225.2% |
| Trade receivables | 40 | €26,279 | €95,266 | +€68,988 | +262.5% |
| Other amounts receivable | 41 | €12,091 | €29,493 | +€17,402 | +143.9% |
| Cash at bank and in hand | 54/58 | €84,642 | €0 | -€84,642 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,761 | €6,730 | +€3,969 | +143.7% |
| Total equity and liabilities | 10/49 | €155,599 | €199,740 | +€44,142 | +28.4% |
| Equity | 10/15 | €116,955 | €121,349 | +€4,395 | +3.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €112,183 | €117,183 | +€5,000 | +4.5% |
| Distributable reserves | 133 | €112,183 | €117,183 | +€5,000 | +4.5% |
| Profit (loss) carried forward | 14 | €1,771 | €1,166 | -€605 | -34.2% |
| Amounts payable | 17/49 | €38,644 | €78,391 | +€39,747 | +102.9% |
| Amounts payable after more than one year | 17 | €2,537 | €17,659 | +€15,122 | +596.0% |
| Financial debts | 170/4 | €2,537 | €17,659 | +€15,122 | +596.0% |
| Amounts payable within one year | 42/48 | €36,107 | €60,732 | +€24,625 | +68.2% |
| Current portion of amounts payable after more than one year | 42 | €11,620 | €8,442 | -€3,178 | -27.3% |
| Financial debts | 43 | - | €8,409 | +€8,409 | |
| Credit institutions | 430/8 | - | €8,409 | +€8,409 | |
| Trade debts | 44 | €958 | €12,463 | +€11,505 | +1200.5% |
| Suppliers | 440/4 | €958 | €12,463 | +€11,505 | +1200.5% |
| Taxes, remuneration and social security | 45 | €3,712 | €11,282 | +€7,570 | +203.9% |
| Taxes | 450/3 | €3,712 | €0 | -€3,712 | -100.0% |
| Remuneration and social security | 454/9 | - | €11,282 | +€11,282 | |
| Other amounts payable | 47/48 | €19,816 | €20,135 | +€319 | +1.6% |
| Remuneration, social security and pensions | 62 | €30,683 | €34,974 | +€4,291 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,111 | €12,131 | +€2,020 | +20.0% |
| Other operating charges | 640/8 | €899 | €1,024 | +€125 | +14.0% |
| Gross operating margin | 9900 | €120,050 | €54,349 | -€65,701 | -54.7% |
| Operating profit (loss) | 9901 | €78,357 | €6,219 | -€72,138 | -92.1% |
| Financial income | 75/76B | €0 | €1,029 | +€1,029 | +2573000.0% |
| Recurring financial income | 75 | €0 | €1,029 | +€1,029 | +2573000.0% |
| Financial charges | 65/66B | €6,548 | €1,722 | -€4,826 | -73.7% |
| Recurring financial charges | 65 | €6,548 | €1,722 | -€4,826 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | €71,809 | €5,526 | -€66,283 | -92.3% |
| Income taxes | 67/77 | €14,364 | €1,132 | -€13,232 | -92.1% |
| Profit (loss) for the period | 9904 | €57,446 | €4,395 | -€53,051 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,446 | €4,395 | -€53,051 | -92.4% |
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 10 October 2026 via checked.be.