DIFIN: 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.
DIFIN
Largest movements
- Receivables after one year -€36,000
down €36,000 (-31.6%), from €114,000 to €78,000
- Cash -€9,471
down €9,471 (-17.9%), from €52,916 to €43,445
mainly Contributions, distributions and other (-€29,412) and Net result for the year (-€15,111)
- Reserves -€29,412
down €29,412 (-2.5%), from €1.2m to €1.1m
- Profit (loss) carried forward -€15,111
down €15,111 (-1.6%), from -€959,013 to -€974,124
- Trade debts -€2,997
no longer reported in 2026 (was €2,997)
- Gross operating margin +€17,039
up €17,039 (+58.3%), from -€29,207 to -€12,168
- Other operating charges +€549
up €549 (+122%), from €449 to €998
- Depreciation -€408
down €408 (-58.5%), from €697 to €289
- Taxes -€384
no longer reported in 2026 (was €384)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,932 | €183,412 | -€47,520 | -20.6% |
| Fixed assets | 21/28 | €1,598 | €808 | -€790 | -49.4% |
| Tangible fixed assets | 22/27 | €1,598 | €808 | -€790 | -49.4% |
| Plant, machinery and equipment | 23 | €1,598 | €808 | -€790 | -49.4% |
| Current assets | 29/58 | €229,334 | €182,604 | -€46,729 | -20.4% |
| Amounts receivable after more than one year | 29 | €114,000 | €78,000 | -€36,000 | -31.6% |
| Other amounts receivable | 291 | €114,000 | €78,000 | -€36,000 | -31.6% |
| Amounts receivable within one year | 40/41 | €62,418 | €61,160 | -€1,258 | -2.0% |
| Trade receivables | 40 | €1,640 | €4 | -€1,636 | -99.8% |
| Other amounts receivable | 41 | €60,778 | €61,156 | +€378 | +0.6% |
| Cash at bank and in hand | 54/58 | €52,916 | €43,445 | -€9,471 | -17.9% |
| Total equity and liabilities | 10/49 | €230,932 | €183,412 | -€47,520 | -20.6% |
| Equity | 10/15 | €227,935 | €183,412 | -€44,523 | -19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,168,348 | €1,138,936 | -€29,412 | -2.5% |
| Non-distributable reserves | 130/1 | €1,168,348 | €1,138,936 | -€29,412 | -2.5% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,166,488 | €1,137,076 | -€29,412 | -2.5% |
| Profit (loss) carried forward | 14 | -€959,013 | -€974,124 | -€15,111 | -1.6% |
| Amounts payable | 17/49 | €2,997 | - | -€2,997 | |
| Amounts payable within one year | 42/48 | €2,997 | - | -€2,997 | |
| Trade debts | 44 | €2,997 | - | -€2,997 | |
| Suppliers | 440/4 | €2,997 | - | -€2,997 | |
| Non-recurring operating income | 76A | €886 | - | -€886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €697 | €289 | -€408 | -58.5% |
| Other operating charges | 640/8 | €449 | €998 | +€549 | +122% |
| Non-recurring operating charges | 66A | €795,000 | €1,622 | -€793,378 | -99.8% |
| Gross operating margin | 9900 | -€29,207 | -€12,168 | +€17,039 | +58.3% |
| Operating profit (loss) | 9901 | -€825,354 | -€15,077 | +€810,276 | +98.2% |
| Financial income | 75/76B | €248 | €229 | -€19 | -7.7% |
| Recurring financial income | 75 | €248 | €229 | -€19 | -7.7% |
| Non-recurring financial income | 76B | €248 | - | -€248 | |
| Financial charges | 65/66B | €184 | €263 | +€79 | +42.8% |
| Recurring financial charges | 65 | €184 | €263 | +€79 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | -€825,289 | -€15,111 | +€810,178 | +98.2% |
| Income taxes | 67/77 | €384 | - | -€384 | |
| Profit (loss) for the period | 9904 | -€825,673 | -€15,111 | +€810,563 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€825,673 | -€15,111 | +€810,563 | +98.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.