DIFOOD: 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.
DIFOOD
Largest movements
- Receivables within one year -€17,878
down €17,878 (-81.0%), from €22,078 to €4,200
of which Trade receivables: -€13,798
- Stocks and contracts +€4,645
up €4,645 (+33.1%), from €14,039 to €18,684
- Tangible fixed assets -€3,591
down €3,591 (-9.1%), from €39,611 to €36,020
of which Plant, machinery and equipment: -€1,939
- Other debts -€42,329
down €42,329 (-40.6%), from €104,372 to €62,043
- Tax, wage and social debts +€18,232
up €18,232 (+57.0%), from €31,982 to €50,215
of which Remuneration and social security: +€10,670
- Trade debts +€6,814
up €6,814 (+23.1%), from €29,490 to €36,304
- Gross operating margin +€77,910
up €77,910 (+33.6%), from €232,076 to €309,986
- Staff costs +€62,321
up €62,321 (+38.2%), from €163,115 to €225,436
- Taxes +€3,149
up €3,149 (+31.5%), from €9,995 to €13,144
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 | €230,552 | €213,022 | -€17,529 | -7.6% |
| Fixed assets | 21/28 | €39,611 | €36,020 | -€3,591 | -9.1% |
| Tangible fixed assets | 22/27 | €39,611 | €36,020 | -€3,591 | -9.1% |
| Plant, machinery and equipment | 23 | €30,667 | €28,728 | -€1,939 | -6.3% |
| Furniture and vehicles | 24 | €8,943 | €7,292 | -€1,651 | -18.5% |
| Current assets | 29/58 | €190,941 | €177,002 | -€13,939 | -7.3% |
| Stocks and contracts in progress | 3 | €14,039 | €18,684 | +€4,645 | +33.1% |
| Stocks | 30/36 | €14,039 | €18,684 | +€4,645 | +33.1% |
| Amounts receivable within one year | 40/41 | €22,078 | €4,200 | -€17,878 | -81.0% |
| Trade receivables | 40 | €17,073 | €3,275 | -€13,798 | -80.8% |
| Other amounts receivable | 41 | €5,005 | €925 | -€4,080 | -81.5% |
| Cash at bank and in hand | 54/58 | €153,287 | €152,559 | -€728 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,537 | €1,559 | +€22 | +1.4% |
| Total equity and liabilities | 10/49 | €230,552 | €213,022 | -€17,529 | -7.6% |
| Equity | 10/15 | €64,460 | €64,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,860 | €45,860 | = | 0.0% |
| Distributable reserves | 133 | €45,860 | €45,860 | = | 0.0% |
| Amounts payable | 17/49 | €166,092 | €148,562 | -€17,529 | -10.6% |
| Amounts payable within one year | 42/48 | €165,844 | €148,562 | -€17,282 | -10.4% |
| Trade debts | 44 | €29,490 | €36,304 | +€6,814 | +23.1% |
| Suppliers | 440/4 | €29,490 | €36,304 | +€6,814 | +23.1% |
| Taxes, remuneration and social security | 45 | €31,982 | €50,215 | +€18,232 | +57.0% |
| Taxes | 450/3 | €12,232 | €19,794 | +€7,562 | +61.8% |
| Remuneration and social security | 454/9 | €19,750 | €30,420 | +€10,670 | +54.0% |
| Other amounts payable | 47/48 | €104,372 | €62,043 | -€42,329 | -40.6% |
| Accrued charges and deferred income | 492/3 | €247 | €0 | -€247 | -100.0% |
| Remuneration, social security and pensions | 62 | €163,115 | €225,436 | +€62,321 | +38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,071 | €7,050 | +€1,980 | +39.0% |
| Other operating charges | 640/8 | €7,547 | €7,627 | +€80 | +1.1% |
| Gross operating margin | 9900 | €232,076 | €309,986 | +€77,910 | +33.6% |
| Operating profit (loss) | 9901 | €56,343 | €69,872 | +€13,530 | +24.0% |
| Financial income | 75/76B | - | €288 | +€288 | |
| Recurring financial income | 75 | - | €288 | +€288 | |
| Financial charges | 65/66B | €6,431 | €8,336 | +€1,905 | +29.6% |
| Recurring financial charges | 65 | €6,431 | €8,336 | +€1,905 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €49,912 | €61,824 | +€11,912 | +23.9% |
| Income taxes | 67/77 | €9,995 | €13,144 | +€3,149 | +31.5% |
| Profit (loss) for the period | 9904 | €39,917 | €48,680 | +€8,763 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,917 | €48,680 | +€8,763 | +22.0% |
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 5 October 2026 via checked.be.