DIFRA CONSTRUCT: 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.
DIFRA CONSTRUCT
Largest movements
- Receivables within one year -€75,479
down €75,479 (-69.9%), from €107,979 to €32,500
- Cash +€54,511
up €54,511 (+386.6%), from €14,100 to €68,611
mainly Receivables within one year (+€75,479) and Depreciation (+€2,475)
- Tangible fixed assets -€2,475
down €2,475 (-16.6%), from €14,888 to €12,413
- Reserves -€17,358
down €17,358 (-17.2%), from €101,042 to €83,684
of which Distributable reserves: -€17,358
- Trade debts -€6,340
down €6,340 (-92.2%), from €6,876 to €536
- Gross operating margin -€143,567
down €143,567, from €129,389 to -€14,178
- Taxes -€20,808
no longer reported in 2025 (was €20,808)
- Financial charges -€8,412
down €8,412 (-98.9%), from €8,507 to €95
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 | €136,966 | €113,524 | -€23,442 | -17.1% |
| Fixed assets | 21/28 | €14,888 | €12,413 | -€2,475 | -16.6% |
| Tangible fixed assets | 22/27 | €14,888 | €12,413 | -€2,475 | -16.6% |
| Other tangible fixed assets | 26 | €14,888 | €12,413 | -€2,475 | -16.6% |
| Current assets | 29/58 | €122,078 | €101,111 | -€20,967 | -17.2% |
| Amounts receivable within one year | 40/41 | €107,979 | €32,500 | -€75,479 | -69.9% |
| Other amounts receivable | 41 | €107,979 | €32,500 | -€75,479 | -69.9% |
| Cash at bank and in hand | 54/58 | €14,100 | €68,611 | +€54,511 | +386.6% |
| Total equity and liabilities | 10/49 | €136,966 | €113,524 | -€23,442 | -17.1% |
| Equity | 10/15 | €107,242 | €89,884 | -€17,358 | -16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,042 | €83,684 | -€17,358 | -17.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €99,187 | €81,829 | -€17,358 | -17.5% |
| Amounts payable | 17/49 | €29,724 | €23,639 | -€6,084 | -20.5% |
| Amounts payable within one year | 42/48 | €29,724 | €23,639 | -€6,084 | -20.5% |
| Trade debts | 44 | €6,876 | €536 | -€6,340 | -92.2% |
| Suppliers | 440/4 | €6,876 | €536 | -€6,340 | -92.2% |
| Other amounts payable | 47/48 | €22,848 | €23,103 | +€255 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,475 | €2,475 | = | 0.0% |
| Other operating charges | 640/8 | €853 | €610 | -€243 | -28.5% |
| Gross operating margin | 9900 | €129,389 | -€14,178 | -€143,567 | |
| Operating profit (loss) | 9901 | €126,061 | -€17,263 | -€143,324 | |
| Financial income | 75/76B | €268 | - | -€268 | |
| Recurring financial income | 75 | €268 | - | -€268 | |
| Financial charges | 65/66B | €8,507 | €95 | -€8,412 | -98.9% |
| Recurring financial charges | 65 | €8,507 | €95 | -€8,412 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €117,822 | -€17,358 | -€135,180 | |
| Income taxes | 67/77 | €20,808 | - | -€20,808 | |
| Profit (loss) for the period | 9904 | €97,014 | -€17,358 | -€114,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €97,014 | -€17,358 | -€114,372 |
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 8 October 2026 via checked.be.