DIFLEXMO: 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.
DIFLEXMO
Largest movements
- Cash +€135,511
up €135,511 (+534%), from €25,382 to €160,893
mainly Trade debts (+€122,575) and Receivables within one year (+€75,837)
- Receivables within one year -€75,837
down €75,837 (-11.4%), from €664,874 to €589,037
of which Trade receivables: -€266,984
- Tangible fixed assets -€67,191
down €67,191 (-79.8%), from €84,230 to €17,039
of which Furniture and vehicles: -€63,638
- Trade debts +€122,575
up €122,575 (+93.2%), from €131,558 to €254,133
- Tax, wage and social debts -€81,792
down €81,792 (-91.1%), from €89,798 to €8,006
of which Taxes: -€86,482
- Reserves -€48,049
down €48,049 (-8.8%), from €548,666 to €500,617
- Gross operating margin -€267,580
down €267,580 (-88.3%), from €303,134 to €35,554
- Staff costs -€54,814
down €54,814 (-48.3%), from €113,536 to €58,722
- Taxes -€41,500
down €41,500 (-98.3%), from €42,209 to €709
- Depreciation -€10,410
down €10,410 (-53.9%), from €19,310 to €8,900
- Financial charges -€4,600
down €4,600 (-23.0%), from €19,984 to €15,384
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 | €797,098 | €789,807 | -€7,291 | -0.9% |
| Fixed assets | 21/28 | €94,259 | €24,547 | -€69,713 | -74.0% |
| Intangible fixed assets | 21 | €5,634 | €3,112 | -€2,522 | -44.8% |
| Tangible fixed assets | 22/27 | €84,230 | €17,039 | -€67,191 | -79.8% |
| Land and buildings | 22 | €400 | €267 | -€133 | -33.3% |
| Plant, machinery and equipment | 23 | €175 | - | -€175 | |
| Furniture and vehicles | 24 | €66,388 | €2,749 | -€63,638 | -95.9% |
| Other tangible fixed assets | 26 | €17,267 | €14,023 | -€3,244 | -18.8% |
| Financial fixed assets | 28 | €4,396 | €4,396 | = | 0.0% |
| Current assets | 29/58 | €702,839 | €765,260 | +€62,422 | +8.9% |
| Amounts receivable within one year | 40/41 | €664,874 | €589,037 | -€75,837 | -11.4% |
| Trade receivables | 40 | €633,169 | €366,185 | -€266,984 | -42.2% |
| Other amounts receivable | 41 | €31,705 | €222,851 | +€191,147 | +603% |
| Cash at bank and in hand | 54/58 | €25,382 | €160,893 | +€135,511 | +534% |
| Deferred charges and accrued income | 490/1 | €12,583 | €15,331 | +€2,748 | +21.8% |
| Total equity and liabilities | 10/49 | €797,098 | €789,807 | -€7,291 | -0.9% |
| Equity | 10/15 | €567,266 | €519,217 | -€48,049 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €548,666 | €500,617 | -€48,049 | -8.8% |
| Distributable reserves | 133 | €548,666 | €500,617 | -€48,049 | -8.8% |
| Amounts payable | 17/49 | €229,832 | €270,590 | +€40,758 | +17.7% |
| Amounts payable within one year | 42/48 | €229,832 | €270,590 | +€40,758 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €8,476 | €8,451 | -€25 | -0.3% |
| Trade debts | 44 | €131,558 | €254,133 | +€122,575 | +93.2% |
| Suppliers | 440/4 | €131,558 | €254,133 | +€122,575 | +93.2% |
| Taxes, remuneration and social security | 45 | €89,798 | €8,006 | -€81,792 | -91.1% |
| Taxes | 450/3 | €86,482 | - | -€86,482 | |
| Remuneration and social security | 454/9 | €3,316 | €8,006 | +€4,690 | +141% |
| Remuneration, social security and pensions | 62 | €113,536 | €58,722 | -€54,814 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,310 | €8,900 | -€10,410 | -53.9% |
| Other operating charges | 640/8 | €683 | €558 | -€125 | -18.3% |
| Gross operating margin | 9900 | €303,134 | €35,554 | -€267,580 | -88.3% |
| Operating profit (loss) | 9901 | €169,605 | -€32,626 | -€202,231 | |
| Financial income | 75/76B | €808 | €670 | -€138 | -17.1% |
| Recurring financial income | 75 | €808 | €670 | -€138 | -17.1% |
| Financial charges | 65/66B | €19,984 | €15,384 | -€4,600 | -23.0% |
| Recurring financial charges | 65 | €19,984 | €15,384 | -€4,600 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €150,430 | -€47,340 | -€197,769 | |
| Income taxes | 67/77 | €42,209 | €709 | -€41,500 | -98.3% |
| Profit (loss) for the period | 9904 | €108,220 | -€48,049 | -€156,269 | |
| Profit (loss) for the period to be appropriated | 9905 | €108,220 | -€48,049 | -€156,269 |
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 24 October 2026 via checked.be.