DIFILIAN: 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.
DIFILIAN
Largest movements
- Tangible fixed assets -€19,204
down €19,204 (-5.5%), from €351,210 to €332,006
- Cash +€6,018
up €6,018 (+25.4%), from €23,714 to €29,732
mainly Depreciation (+€19,204) and Net result for the year (+€11,746)
- Debts after one year -€25,435
down €25,435 (-30.0%), from €84,879 to €59,445
of which Financial debts: -€25,435
- Profit (loss) carried forward +€11,746
up €11,746 (+17.9%), from -€65,646 to -€53,899
- Gross operating margin +€3,953
up €3,953 (+10.6%), from €37,182 to €41,135
- Financial charges -€1,104
down €1,104 (-18.1%), from €6,086 to €4,981
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 | €376,268 | €363,133 | -€13,135 | -3.5% |
| Fixed assets | 21/28 | €351,210 | €332,006 | -€19,204 | -5.5% |
| Tangible fixed assets | 22/27 | €351,210 | €332,006 | -€19,204 | -5.5% |
| Land and buildings | 22 | €351,210 | €332,006 | -€19,204 | -5.5% |
| Current assets | 29/58 | €25,058 | €31,127 | +€6,069 | +24.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €23,714 | €29,732 | +€6,018 | +25.4% |
| Deferred charges and accrued income | 490/1 | €1,343 | €1,394 | +€51 | +3.8% |
| Total equity and liabilities | 10/49 | €376,268 | €363,133 | -€13,135 | -3.5% |
| Equity | 10/15 | -€3,146 | €8,601 | +€11,746 | |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,646 | -€53,899 | +€11,746 | +17.9% |
| Amounts payable | 17/49 | €379,414 | €354,532 | -€24,881 | -6.6% |
| Amounts payable after more than one year | 17 | €84,879 | €59,445 | -€25,435 | -30.0% |
| Financial debts | 170/4 | €84,779 | €59,345 | -€25,435 | -30.0% |
| Other amounts payable | 178/9 | €100 | €100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €293,102 | €293,643 | +€541 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €24,278 | €25,435 | +€1,157 | +4.8% |
| Trade debts | 44 | €616 | €0 | -€616 | -100% |
| Suppliers | 440/4 | €616 | €0 | -€616 | -100% |
| Other amounts payable | 47/48 | €268,208 | €268,208 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,432 | €1,445 | +€12 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,204 | €19,204 | = | 0.0% |
| Other operating charges | 640/8 | €5,030 | €5,203 | +€174 | +3.5% |
| Gross operating margin | 9900 | €37,182 | €41,135 | +€3,953 | +10.6% |
| Operating profit (loss) | 9901 | €12,948 | €16,728 | +€3,779 | +29.2% |
| Financial charges | 65/66B | €6,086 | €4,981 | -€1,104 | -18.1% |
| Recurring financial charges | 65 | €6,086 | €4,981 | -€1,104 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €6,863 | €11,746 | +€4,884 | +71.2% |
| Profit (loss) for the period | 9904 | €6,863 | €11,746 | +€4,884 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,863 | €11,746 | +€4,884 | +71.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.