DIFRA HOLDING: 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.
DIFRA HOLDING
Largest movements
- Cash -€34,400
down €34,400 (-59.6%), from €57,695 to €23,295
mainly Other debts (-€200,000) and Debts after one year (-€65,876)
- Tangible fixed assets -€24,481
down €24,481 (-1.8%), from €1.4m to €1.4m
- Reserves +€204,045
up €204,045 (+91.3%), from €223,584 to €427,629
of which Distributable reserves: +€204,045
- Other debts -€200,000
down €200,000 (-100%), from €200,000 to €0
- Debts after one year -€65,876
down €65,876 (-5.9%), from €1.1m to €1.0m
- Financial income +€3,542
up €3,542 (+2.4%), from €146,482 to €150,025
- Gross operating margin +€1,369
up €1,369 (+1.0%), from €133,199 to €134,569
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 | €1,739,043 | €1,674,172 | -€64,871 | -3.7% |
| Fixed assets | 21/28 | €1,674,669 | €1,650,188 | -€24,481 | -1.5% |
| Tangible fixed assets | 22/27 | €1,394,669 | €1,370,188 | -€24,481 | -1.8% |
| Land and buildings | 22 | €1,394,669 | €1,370,188 | -€24,481 | -1.8% |
| Financial fixed assets | 28 | €280,000 | €280,000 | = | 0.0% |
| Current assets | 29/58 | €64,374 | €23,984 | -€40,390 | -62.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €6,008 | €0 | -€6,008 | -100% |
| Cash at bank and in hand | 54/58 | €57,695 | €23,295 | -€34,400 | -59.6% |
| Deferred charges and accrued income | 490/1 | €671 | €690 | +€19 | +2.8% |
| Total equity and liabilities | 10/49 | €1,739,043 | €1,674,172 | -€64,871 | -3.7% |
| Equity | 10/15 | €242,184 | €446,229 | +€204,045 | +84.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €223,584 | €427,629 | +€204,045 | +91.3% |
| Tax-exempt reserves | 132 | €256 | €256 | = | 0.0% |
| Distributable reserves | 133 | €223,328 | €427,373 | +€204,045 | +91.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,496,860 | €1,227,943 | -€268,916 | -18.0% |
| Amounts payable after more than one year | 17 | €1,108,158 | €1,042,282 | -€65,876 | -5.9% |
| Financial debts | 170/4 | €1,108,158 | €1,042,282 | -€65,876 | -5.9% |
| Amounts payable within one year | 42/48 | €388,701 | €185,661 | -€203,040 | -52.2% |
| Current portion of amounts payable after more than one year | 42 | €166,848 | €162,626 | -€4,222 | -2.5% |
| Trade debts | 44 | €2,386 | €2,299 | -€87 | -3.6% |
| Suppliers | 440/4 | €2,386 | €2,299 | -€87 | -3.6% |
| Taxes, remuneration and social security | 45 | €19,467 | €20,736 | +€1,269 | +6.5% |
| Taxes | 450/3 | €19,467 | €20,736 | +€1,269 | +6.5% |
| Other amounts payable | 47/48 | €200,000 | €0 | -€200,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,481 | €24,481 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,948 | €1,086 | -€862 | -44.3% |
| Non-recurring operating charges | 66A | €20,392 | €329 | -€20,063 | -98.4% |
| Gross operating margin | 9900 | €133,199 | €134,569 | +€1,369 | +1.0% |
| Operating profit (loss) | 9901 | €86,378 | €108,672 | +€22,294 | +25.8% |
| Financial income | 75/76B | €146,482 | €150,025 | +€3,542 | +2.4% |
| Recurring financial income | 75 | €146,482 | €150,025 | +€3,542 | +2.4% |
| Financial charges | 65/66B | €31,564 | €32,602 | +€1,038 | +3.3% |
| Recurring financial charges | 65 | €31,564 | €32,602 | +€1,038 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €201,296 | €226,095 | +€24,799 | +12.3% |
| Income taxes | 67/77 | €19,493 | €20,736 | +€1,243 | +6.4% |
| Profit (loss) for the period | 9904 | €181,803 | €205,359 | +€23,556 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €181,803 | €205,359 | +€23,556 | +13.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.