DIFIOMI: 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.
DIFIOMI
Largest movements
- Receivables within one year +€37,453
up €37,453 (+181%), from €20,675 to €58,128
of which Trade receivables: +€34,079
- Cash +€2,557
up €2,557 (+6.8%), from €37,823 to €40,381
mainly Net result for the year (+€27,828) and Trade debts (+€22,984)
- Tangible fixed assets +€2,030
up €2,030 (+82.5%), from €2,461 to €4,491
- Reserves +€25,000
up €25,000 (+83.3%), from €30,000 to €55,000
- Trade debts +€22,984
up €22,984 (+33.8%), from €68,023 to €91,008
- Tax, wage and social debts -€7,601
down €7,601 (-53.7%), from €14,146 to €6,545
- Profit (loss) carried forward +€2,828
up €2,828 (+72.7%), from €3,890 to €6,718
- Gross operating margin +€1,789
up €1,789 (+4.3%), from €41,636 to €43,424
- Depreciation +€1,100
up €1,100 (+81.8%), from €1,345 to €2,445
- Taxes +€637
up €637 (+5.3%), from €11,989 to €12,626
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,559 | €160,835 | +€43,275 | +36.8% |
| Fixed assets | 21/28 | €2,461 | €4,491 | +€2,030 | +82.5% |
| Tangible fixed assets | 22/27 | €2,461 | €4,491 | +€2,030 | +82.5% |
| Plant, machinery and equipment | 23 | €2,461 | €4,491 | +€2,030 | +82.5% |
| Current assets | 29/58 | €115,098 | €156,343 | +€41,245 | +35.8% |
| Stocks and contracts in progress | 3 | €56,334 | €57,835 | +€1,500 | +2.7% |
| Stocks | 30/36 | €56,334 | €57,835 | +€1,500 | +2.7% |
| Amounts receivable within one year | 40/41 | €20,675 | €58,128 | +€37,453 | +181% |
| Trade receivables | 40 | €20,675 | €54,754 | +€34,079 | +165% |
| Other amounts receivable | 41 | - | €3,374 | +€3,374 | |
| Cash at bank and in hand | 54/58 | €37,823 | €40,381 | +€2,557 | +6.8% |
| Deferred charges and accrued income | 490/1 | €265 | - | -€265 | |
| Total equity and liabilities | 10/49 | €117,559 | €160,835 | +€43,275 | +36.8% |
| Equity | 10/15 | €35,390 | €63,218 | +€27,828 | +78.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Distributable reserves | 133 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Profit (loss) carried forward | 14 | €3,890 | €6,718 | +€2,828 | +72.7% |
| Amounts payable | 17/49 | €82,169 | €97,616 | +€15,447 | +18.8% |
| Amounts payable within one year | 42/48 | €82,169 | €97,616 | +€15,447 | +18.8% |
| Trade debts | 44 | €68,023 | €91,008 | +€22,984 | +33.8% |
| Suppliers | 440/4 | €68,023 | €91,008 | +€22,984 | +33.8% |
| Taxes, remuneration and social security | 45 | €14,146 | €6,545 | -€7,601 | -53.7% |
| Taxes | 450/3 | €14,146 | €6,545 | -€7,601 | -53.7% |
| Other amounts payable | 47/48 | - | €64 | +€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,345 | €2,445 | +€1,100 | +81.8% |
| Other operating charges | 640/8 | €448 | €451 | +€3 | +0.7% |
| Gross operating margin | 9900 | €41,636 | €43,424 | +€1,789 | +4.3% |
| Operating profit (loss) | 9901 | €39,843 | €40,529 | +€685 | +1.7% |
| Financial income | 75/76B | €8 | €43 | +€35 | +422% |
| Recurring financial income | 75 | €8 | €43 | +€35 | +422% |
| Financial charges | 65/66B | €142 | €117 | -€25 | -17.4% |
| Recurring financial charges | 65 | €142 | €117 | -€25 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €39,709 | €40,454 | +€745 | +1.9% |
| Income taxes | 67/77 | €11,989 | €12,626 | +€637 | +5.3% |
| Profit (loss) for the period | 9904 | €27,720 | €27,828 | +€108 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,720 | €27,828 | +€108 | +0.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.