DIFLOR: 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.
DIFLOR
Largest movements
- Receivables within one year +€29,260
up €29,260 (+25.4%), from €115,212 to €144,473
of which Trade receivables: +€19,575
- Stocks and contracts +€17,653
up €17,653 (+22.9%), from €77,185 to €94,838
- Tangible fixed assets -€11,739
down €11,739 (-2.1%), from €548,343 to €536,604
of which Land and buildings: -€23,422
- Cash +€10,770
up €10,770 (+6.3%), from €170,018 to €180,788
mainly Net result for the year (+€86,494) and Trade debts (+€82,347)
- Trade debts +€82,347
up €82,347 (+33.0%), from €249,252 to €331,599
- Reserves +€58,940
up €58,940 (+69.4%), from €84,916 to €143,856
of which Tax-exempt reserves: +€58,940
- Other debts -€50,280
no longer reported in 2025 (was €50,280)
- Debts after one year -€38,236
down €38,236 (-32.5%), from €117,545 to €79,309
- Tax, wage and social debts -€27,561
down €27,561 (-39.7%), from €69,445 to €41,883
of which Taxes: -€26,113
- Gross operating margin -€42,478
down €42,478 (-9.9%), from €429,585 to €387,107
- Financial charges -€9,432
down €9,432 (-25.8%), from €36,510 to €27,078
- Taxes -€7,947
down €7,947 (-18.2%), from €43,586 to €35,639
- Staff costs +€6,849
up €6,849 (+3.9%), from €177,130 to €183,979
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 | €916,922 | €962,995 | +€46,074 | +5.0% |
| Fixed assets | 21/28 | €551,343 | €539,604 | -€11,739 | -2.1% |
| Tangible fixed assets | 22/27 | €548,343 | €536,604 | -€11,739 | -2.1% |
| Land and buildings | 22 | €519,046 | €495,624 | -€23,422 | -4.5% |
| Plant, machinery and equipment | 23 | €28,393 | €27,065 | -€1,328 | -4.7% |
| Furniture and vehicles | 24 | €903 | €13,914 | +€13,011 | +1441.2% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €365,579 | €423,392 | +€57,813 | +15.8% |
| Stocks and contracts in progress | 3 | €77,185 | €94,838 | +€17,653 | +22.9% |
| Stocks | 30/36 | €77,185 | €94,838 | +€17,653 | +22.9% |
| Amounts receivable within one year | 40/41 | €115,212 | €144,473 | +€29,260 | +25.4% |
| Trade receivables | 40 | €100,874 | €120,450 | +€19,575 | +19.4% |
| Other amounts receivable | 41 | €14,338 | €24,023 | +€9,685 | +67.5% |
| Cash at bank and in hand | 54/58 | €170,018 | €180,788 | +€10,770 | +6.3% |
| Deferred charges and accrued income | 490/1 | €3,164 | €3,293 | +€129 | +4.1% |
| Total equity and liabilities | 10/49 | €916,922 | €962,995 | +€46,074 | +5.0% |
| Equity | 10/15 | €384,674 | €471,168 | +€86,494 | +22.5% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €84,916 | €143,856 | +€58,940 | +69.4% |
| Tax-exempt reserves | 132 | - | €58,940 | +€58,940 | |
| Distributable reserves | 133 | €84,916 | €84,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,573 | €290,128 | +€27,554 | +10.5% |
| Amounts payable | 17/49 | €532,248 | €491,827 | -€40,421 | -7.6% |
| Amounts payable after more than one year | 17 | €117,545 | €79,309 | -€38,236 | -32.5% |
| Financial debts | 170/4 | €117,545 | €79,309 | -€38,236 | -32.5% |
| Amounts payable within one year | 42/48 | €406,777 | €411,719 | +€4,941 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €37,801 | €38,236 | +€435 | +1.2% |
| Trade debts | 44 | €249,252 | €331,599 | +€82,347 | +33.0% |
| Suppliers | 440/4 | €249,252 | €331,599 | +€82,347 | +33.0% |
| Taxes, remuneration and social security | 45 | €69,445 | €41,883 | -€27,561 | -39.7% |
| Taxes | 450/3 | €35,801 | €9,688 | -€26,113 | -72.9% |
| Remuneration and social security | 454/9 | €33,644 | €32,196 | -€1,448 | -4.3% |
| Other amounts payable | 47/48 | €50,280 | - | -€50,280 | |
| Accrued charges and deferred income | 492/3 | €7,926 | €800 | -€7,126 | -89.9% |
| Remuneration, social security and pensions | 62 | €177,130 | €183,979 | +€6,849 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,421 | €33,668 | +€3,247 | +10.7% |
| Other operating charges | 640/8 | €21,300 | €20,724 | -€576 | -2.7% |
| Non-recurring operating charges | 66A | €450 | - | -€450 | |
| Gross operating margin | 9900 | €429,585 | €387,107 | -€42,478 | -9.9% |
| Operating profit (loss) | 9901 | €200,284 | €148,735 | -€51,548 | -25.7% |
| Financial income | 75/76B | €39 | €476 | +€438 | +1135.3% |
| Recurring financial income | 75 | €39 | €476 | +€438 | +1135.3% |
| Financial charges | 65/66B | €36,510 | €27,078 | -€9,432 | -25.8% |
| Recurring financial charges | 65 | €36,510 | €27,078 | -€9,432 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €163,812 | €122,133 | -€41,679 | -25.4% |
| Income taxes | 67/77 | €43,586 | €35,639 | -€7,947 | -18.2% |
| Profit (loss) for the period | 9904 | €120,226 | €86,494 | -€33,732 | -28.1% |
| Transfer to tax-exempt reserves | 689 | - | €58,940 | +€58,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €120,226 | €27,554 | -€92,672 | -77.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.