DIFRALIN: 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.
DIFRALIN
Largest movements
- Cash +€419,913
up €419,913 (+320.5%), from €131,028 to €550,941
mainly Current investments (+€351,395) and Depreciation (+€49,802)
- Current investments -€351,395
no longer reported in 2025 (was €351,395)
- Tangible fixed assets -€32,894
down €32,894 (-5.6%), from €586,597 to €553,703
of which Land and buildings: -€32,854
- Receivables within one year +€12,852
new in 2025: €12,852
of which Trade receivables: +€9,358
- Reserves +€29,197
up €29,197 (+7.4%), from €395,874 to €425,071
of which Distributable reserves: +€36,655
- Trade debts +€11,763
up €11,763 (+3506.4%), from €335 to €12,099
- Financial income +€32,060
up €32,060 (+1031.2%), from €3,109 to €35,170
- Taxes +€12,467
up €12,467 (+200.1%), from €6,232 to €18,699
- Gross operating margin +€7,007
up €7,007 (+12.5%), from €55,979 to €62,986
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 | €1,073,949 | €1,122,528 | +€48,579 | +4.5% |
| Fixed assets | 21/28 | €586,597 | €553,703 | -€32,894 | -5.6% |
| Tangible fixed assets | 22/27 | €586,597 | €553,703 | -€32,894 | -5.6% |
| Land and buildings | 22 | €586,478 | €553,624 | -€32,854 | -5.6% |
| Furniture and vehicles | 24 | €119 | €79 | -€40 | -33.3% |
| Current assets | 29/58 | €487,352 | €568,824 | +€81,472 | +16.7% |
| Amounts receivable within one year | 40/41 | - | €12,852 | +€12,852 | |
| Trade receivables | 40 | - | €9,358 | +€9,358 | |
| Other amounts receivable | 41 | - | €3,494 | +€3,494 | |
| Current investments | 50/53 | €351,395 | - | -€351,395 | |
| Cash at bank and in hand | 54/58 | €131,028 | €550,941 | +€419,913 | +320.5% |
| Deferred charges and accrued income | 490/1 | €4,929 | €5,032 | +€103 | +2.1% |
| Total equity and liabilities | 10/49 | €1,073,949 | €1,122,528 | +€48,579 | +4.5% |
| Equity | 10/15 | €1,065,189 | €1,094,386 | +€29,197 | +2.7% |
| Contributions | 10/11 | €669,315 | €669,315 | = | 0.0% |
| Capital | 10 | €669,315 | €669,315 | = | 0.0% |
| Issued capital | 100 | €669,315 | €669,315 | = | 0.0% |
| Reserves | 13 | €395,874 | €425,071 | +€29,197 | +7.4% |
| Non-distributable reserves | 130/1 | €66,932 | €66,932 | = | 0.0% |
| Legal reserve | 130 | €66,932 | €66,932 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,538 | €10,080 | -€7,458 | -42.5% |
| Distributable reserves | 133 | €311,404 | €348,059 | +€36,655 | +11.8% |
| Provisions and deferred taxes | 16 | €2,622 | - | -€2,622 | |
| Deferred taxes | 168 | €2,622 | - | -€2,622 | |
| Amounts payable | 17/49 | €6,138 | €28,142 | +€22,004 | +358.5% |
| Amounts payable within one year | 42/48 | €5,638 | €27,797 | +€22,158 | +393.0% |
| Trade debts | 44 | €335 | €12,099 | +€11,763 | +3506.4% |
| Suppliers | 440/4 | €335 | €12,099 | +€11,763 | +3506.4% |
| Taxes, remuneration and social security | 45 | €5,299 | €15,698 | +€10,399 | +196.2% |
| Taxes | 450/3 | €5,299 | €15,698 | +€10,399 | +196.2% |
| Other amounts payable | 47/48 | €4 | - | -€4 | |
| Accrued charges and deferred income | 492/3 | €500 | €345 | -€155 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,260 | €49,802 | +€542 | +1.1% |
| Other operating charges | 640/8 | €1,555 | €2,069 | +€513 | +33.0% |
| Gross operating margin | 9900 | €55,979 | €62,986 | +€7,007 | +12.5% |
| Operating profit (loss) | 9901 | €5,164 | €11,115 | +€5,951 | +115.2% |
| Financial income | 75/76B | €3,109 | €35,170 | +€32,060 | +1031.2% |
| Recurring financial income | 75 | €3,109 | €35,170 | +€32,060 | +1031.2% |
| Financial charges | 65/66B | €1,407 | €1,011 | -€396 | -28.2% |
| Recurring financial charges | 65 | €1,407 | €1,011 | -€396 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €6,866 | €45,274 | +€38,407 | +559.4% |
| Transfer from deferred taxes | 780 | €3,426 | €2,622 | -€804 | -23.5% |
| Income taxes | 67/77 | €6,232 | €18,699 | +€12,467 | +200.1% |
| Profit (loss) for the period | 9904 | €4,061 | €29,197 | +€25,136 | +619.0% |
| Transfer from tax-exempt reserves | 789 | €6,654 | €7,458 | +€804 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,714 | €36,655 | +€25,940 | +242.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.