DIFITAN: what changed
Two fiscal 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.
DIFITAN
Largest movements
- Cash +€50,761
up €50,761 (+601.6%), from €8,437 to €59,198
mainly Net result for the year (+€118,195) and Depreciation (+€48,914)
- Tangible fixed assets -€37,456
down €37,456 (-8.2%), from €457,630 to €420,174
of which Land and buildings: -€38,011
- Stocks and contracts -€16,645
down €16,645 (-14.4%), from €115,790 to €99,145
- Receivables within one year +€8,041
up €8,041 (+8.9%), from €90,419 to €98,460
of which Other amounts receivable: +€7,485
- Profit (loss) carried forward +€83,195
up €83,195 (+60.3%), from €138,040 to €221,235
- Trade debts -€77,105
down €77,105 (-62.9%), from €122,584 to €45,479
- Debts after one year -€37,406
down €37,406 (-11.7%), from €318,417 to €281,011
- Tax, wage and social debts +€24,591
up €24,591 (+99.2%), from €24,796 to €49,388
of which Taxes: +€26,159
- Other debts +€11,500
up €11,500 (+48.9%), from €23,500 to €35,000
- Gross operating margin +€88,365
up €88,365 (+53.0%), from €166,714 to €255,079
- Taxes +€25,703
up €25,703 (+167.4%), from €15,358 to €41,061
- Staff costs -€11,896
down €11,896 (-26.8%), from €44,339 to €32,443
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 | €677,821 | €682,583 | +€4,762 | +0.7% |
| Fixed assets | 21/28 | €458,630 | €421,174 | -€37,456 | -8.2% |
| Tangible fixed assets | 22/27 | €457,630 | €420,174 | -€37,456 | -8.2% |
| Land and buildings | 22 | €446,334 | €408,323 | -€38,011 | -8.5% |
| Plant, machinery and equipment | 23 | €693 | €534 | -€158 | -22.9% |
| Furniture and vehicles | 24 | €10,603 | €11,317 | +€714 | +6.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €219,191 | €261,408 | +€42,218 | +19.3% |
| Stocks and contracts in progress | 3 | €115,790 | €99,145 | -€16,645 | -14.4% |
| Stocks | 30/36 | €115,790 | €99,145 | -€16,645 | -14.4% |
| Amounts receivable within one year | 40/41 | €90,419 | €98,460 | +€8,041 | +8.9% |
| Trade receivables | 40 | €64,475 | €65,031 | +€556 | +0.9% |
| Other amounts receivable | 41 | €25,944 | €33,429 | +€7,485 | +28.9% |
| Cash at bank and in hand | 54/58 | €8,437 | €59,198 | +€50,761 | +601.6% |
| Deferred charges and accrued income | 490/1 | €4,545 | €4,605 | +€60 | +1.3% |
| Total equity and liabilities | 10/49 | €677,821 | €682,583 | +€4,762 | +0.7% |
| Equity | 10/15 | €150,547 | €233,743 | +€83,195 | +55.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €108 | €108 | = | 0.0% |
| Tax-exempt reserves | 132 | €108 | €108 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,040 | €221,235 | +€83,195 | +60.3% |
| Amounts payable | 17/49 | €527,273 | €448,840 | -€78,433 | -14.9% |
| Amounts payable after more than one year | 17 | €318,417 | €281,011 | -€37,406 | -11.7% |
| Financial debts | 170/4 | €318,417 | €281,011 | -€37,406 | -11.7% |
| Amounts payable within one year | 42/48 | €208,588 | €167,829 | -€40,759 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €37,708 | €37,963 | +€255 | +0.7% |
| Trade debts | 44 | €122,584 | €45,479 | -€77,105 | -62.9% |
| Suppliers | 440/4 | €122,584 | €45,479 | -€77,105 | -62.9% |
| Taxes, remuneration and social security | 45 | €24,796 | €49,388 | +€24,591 | +99.2% |
| Taxes | 450/3 | €18,553 | €44,712 | +€26,159 | +141.0% |
| Remuneration and social security | 454/9 | €6,243 | €4,676 | -€1,568 | -25.1% |
| Other amounts payable | 47/48 | €23,500 | €35,000 | +€11,500 | +48.9% |
| Accrued charges and deferred income | 492/3 | €268 | - | -€268 | |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €44,339 | €32,443 | -€11,896 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,083 | €48,914 | +€1,830 | +3.9% |
| Other operating charges | 640/8 | €5,678 | €6,026 | +€349 | +6.1% |
| Gross operating margin | 9900 | €166,714 | €255,079 | +€88,365 | +53.0% |
| Operating profit (loss) | 9901 | €69,614 | €167,696 | +€98,082 | +140.9% |
| Financial income | 75/76B | €80 | €2,088 | +€2,009 | +2520.2% |
| Recurring financial income | 75 | €80 | €2,088 | +€2,009 | +2520.2% |
| Financial charges | 65/66B | €8,791 | €10,528 | +€1,737 | +19.8% |
| Recurring financial charges | 65 | €8,791 | €10,528 | +€1,737 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €60,903 | €159,256 | +€98,354 | +161.5% |
| Income taxes | 67/77 | €15,358 | €41,061 | +€25,703 | +167.4% |
| Profit (loss) for the period | 9904 | €45,544 | €118,195 | +€72,651 | +159.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,544 | €118,195 | +€72,651 | +159.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.