DIFRACH: 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.
DIFRACH
Largest movements
- Receivables within one year +€63,064
up €63,064 (+245%), from €25,769 to €88,834
of which Other amounts receivable: +€37,581
- Tangible fixed assets -€23,572
down €23,572 (-21.0%), from €112,481 to €88,910
of which Plant, machinery and equipment: -€13,690
- Cash -€21,139
down €21,139 (-25.3%), from €83,453 to €62,314
mainly Receivables within one year (-€63,064) and Net result for the year (-€9,334)
- Stocks and contracts -€4,151
down €4,151 (-22.8%), from €18,227 to €14,076
- Trade debts +€20,478
up €20,478 (+291%), from €7,041 to €27,519
- Profit (loss) carried forward -€9,334
down €9,334 (-16.7%), from €56,054 to €46,720
- Tax, wage and social debts +€8,861
up €8,861 (+160%), from €5,522 to €14,383
of which Taxes: +€11,670
- Debts after one year -€5,160
down €5,160 (-23.0%), from €22,403 to €17,243
- Gross operating margin -€113,619
down €113,619 (-54.5%), from €208,314 to €94,695
- Staff costs -€49,839
down €49,839 (-44.2%), from €112,729 to €62,890
- Financial charges +€3,515
up €3,515 (+147%), from €2,385 to €5,900
- Other operating charges +€3,015
up €3,015 (+41.6%), from €7,244 to €10,260
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 | €239,930 | €254,133 | +€14,202 | +5.9% |
| Fixed assets | 21/28 | €112,481 | €88,910 | -€23,572 | -21.0% |
| Tangible fixed assets | 22/27 | €112,481 | €88,910 | -€23,572 | -21.0% |
| Plant, machinery and equipment | 23 | €66,029 | €52,339 | -€13,690 | -20.7% |
| Furniture and vehicles | 24 | €46,452 | €36,571 | -€9,881 | -21.3% |
| Current assets | 29/58 | €127,449 | €165,223 | +€37,774 | +29.6% |
| Stocks and contracts in progress | 3 | €18,227 | €14,076 | -€4,151 | -22.8% |
| Stocks | 30/36 | €18,227 | €14,076 | -€4,151 | -22.8% |
| Amounts receivable within one year | 40/41 | €25,769 | €88,834 | +€63,064 | +245% |
| Trade receivables | 40 | €16,448 | €41,931 | +€25,483 | +155% |
| Other amounts receivable | 41 | €9,322 | €46,903 | +€37,581 | +403% |
| Cash at bank and in hand | 54/58 | €83,453 | €62,314 | -€21,139 | -25.3% |
| Total equity and liabilities | 10/49 | €239,930 | €254,133 | +€14,202 | +5.9% |
| Equity | 10/15 | €198,668 | €189,333 | -€9,334 | -4.7% |
| Contributions | 10/11 | €129,648 | €129,648 | = | 0.0% |
| Capital | 10 | €129,648 | €129,648 | = | 0.0% |
| Issued capital | 100 | €129,648 | €129,648 | = | 0.0% |
| Reserves | 13 | €12,965 | €12,965 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,965 | €12,965 | = | 0.0% |
| Legal reserve | 130 | €12,965 | €12,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,054 | €46,720 | -€9,334 | -16.7% |
| Amounts payable | 17/49 | €41,263 | €64,799 | +€23,537 | +57.0% |
| Amounts payable after more than one year | 17 | €22,403 | €17,243 | -€5,160 | -23.0% |
| Financial debts | 170/4 | €22,403 | €17,243 | -€5,160 | -23.0% |
| Amounts payable within one year | 42/48 | €18,860 | €47,556 | +€28,696 | +152% |
| Current portion of amounts payable after more than one year | 42 | €5,796 | €5,160 | -€636 | -11.0% |
| Trade debts | 44 | €7,041 | €27,519 | +€20,478 | +291% |
| Suppliers | 440/4 | €7,041 | €27,519 | +€20,478 | +291% |
| Taxes, remuneration and social security | 45 | €5,522 | €14,383 | +€8,861 | +160% |
| Taxes | 450/3 | €636 | €12,305 | +€11,670 | +1,836% |
| Remuneration and social security | 454/9 | €4,886 | €2,077 | -€2,809 | -57.5% |
| Other amounts payable | 47/48 | €502 | €495 | -€7 | -1.4% |
| Remuneration, social security and pensions | 62 | €112,729 | €62,890 | -€49,839 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,175 | €25,133 | -€42 | -0.2% |
| Other operating charges | 640/8 | €7,244 | €10,260 | +€3,015 | +41.6% |
| Gross operating margin | 9900 | €208,314 | €94,695 | -€113,619 | -54.5% |
| Operating profit (loss) | 9901 | €63,165 | -€3,588 | -€66,753 | |
| Financial income | 75/76B | €398 | €951 | +€554 | +139% |
| Recurring financial income | 75 | €398 | €951 | +€554 | +139% |
| Financial charges | 65/66B | €2,385 | €5,900 | +€3,515 | +147% |
| Recurring financial charges | 65 | €2,385 | €5,900 | +€3,515 | +147% |
| Profit (loss) for the period before taxes | 9903 | €61,178 | -€8,537 | -€69,715 | |
| Income taxes | 67/77 | €392 | €798 | +€406 | +104% |
| Profit (loss) for the period | 9904 | €60,786 | -€9,334 | -€70,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,786 | -€9,334 | -€70,120 |
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 31 October 2026 via checked.be.