DIFRANS BERG: 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.
DIFRANS BERG
Largest movements
- Cash +€137,923
up €137,923 (+95.5%), from €144,445 to €282,368
mainly Net result for the year (+€74,294) and Receivables within one year (+€67,757)
- Receivables within one year -€67,757
down €67,757 (-44.0%), from €154,011 to €86,254
of which Trade receivables: -€59,118
- Tangible fixed assets -€45,402
down €45,402 (-38.8%), from €116,930 to €71,529
of which Furniture and vehicles: -€33,206
- Profit (loss) carried forward +€24,294
up €24,294 (+35.5%), from €68,496 to €92,790
- Trade debts +€23,553
up €23,553 (+27.8%), from €84,858 to €108,412
- Tax, wage and social debts -€13,420
down €13,420 (-10.3%), from €130,402 to €116,982
of which Taxes: -€22,980
- Other debts -€6,221
down €6,221 (-8.0%), from €77,746 to €71,525
- Staff costs +€73,823
up €73,823 (+20.5%), from €360,316 to €434,139
- Gross operating margin +€72,051
up €72,051 (+13.8%), from €521,570 to €593,621
- Depreciation +€8,629
up €8,629 (+21.5%), from €40,054 to €48,684
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 | €415,644 | €440,542 | +€24,898 | +6.0% |
| Fixed assets | 21/28 | €117,150 | €71,749 | -€45,402 | -38.8% |
| Tangible fixed assets | 22/27 | €116,930 | €71,529 | -€45,402 | -38.8% |
| Plant, machinery and equipment | 23 | €19,224 | €17,604 | -€1,620 | -8.4% |
| Furniture and vehicles | 24 | €57,252 | €24,046 | -€33,206 | -58.0% |
| Leasing and similar rights | 25 | €40,454 | €29,878 | -€10,576 | -26.1% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €298,493 | €368,793 | +€70,300 | +23.6% |
| Amounts receivable within one year | 40/41 | €154,011 | €86,254 | -€67,757 | -44.0% |
| Trade receivables | 40 | €116,779 | €57,660 | -€59,118 | -50.6% |
| Other amounts receivable | 41 | €37,232 | €28,594 | -€8,638 | -23.2% |
| Cash at bank and in hand | 54/58 | €144,445 | €282,368 | +€137,923 | +95.5% |
| Deferred charges and accrued income | 490/1 | €38 | €172 | +€133 | +348% |
| Total equity and liabilities | 10/49 | €415,644 | €440,542 | +€24,898 | +6.0% |
| Equity | 10/15 | €88,956 | €113,250 | +€24,294 | +27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,496 | €92,790 | +€24,294 | +35.5% |
| Amounts payable | 17/49 | €326,688 | €327,292 | +€604 | +0.2% |
| Amounts payable after more than one year | 17 | €27,967 | €23,759 | -€4,208 | -15.0% |
| Financial debts | 170/4 | €27,967 | €23,759 | -€4,208 | -15.0% |
| Amounts payable within one year | 42/48 | €298,721 | €303,533 | +€4,812 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €5,715 | €6,614 | +€899 | +15.7% |
| Trade debts | 44 | €84,858 | €108,412 | +€23,553 | +27.8% |
| Suppliers | 440/4 | €84,858 | €108,412 | +€23,553 | +27.8% |
| Taxes, remuneration and social security | 45 | €130,402 | €116,982 | -€13,420 | -10.3% |
| Taxes | 450/3 | €46,571 | €23,591 | -€22,980 | -49.3% |
| Remuneration and social security | 454/9 | €83,830 | €93,391 | +€9,561 | +11.4% |
| Other amounts payable | 47/48 | €77,746 | €71,525 | -€6,221 | -8.0% |
| Remuneration, social security and pensions | 62 | €360,316 | €434,139 | +€73,823 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,054 | €48,684 | +€8,629 | +21.5% |
| Other operating charges | 640/8 | €8,793 | €6,645 | -€2,148 | -24.4% |
| Gross operating margin | 9900 | €521,570 | €593,621 | +€72,051 | +13.8% |
| Operating profit (loss) | 9901 | €112,408 | €104,153 | -€8,254 | -7.3% |
| Financial income | 75/76B | €2 | €327 | +€325 | +18,922% |
| Recurring financial income | 75 | €2 | €327 | +€325 | +18,922% |
| Financial charges | 65/66B | €797 | €2,871 | +€2,074 | +260% |
| Recurring financial charges | 65 | €797 | €2,871 | +€2,074 | +260% |
| Profit (loss) for the period before taxes | 9903 | €111,612 | €101,609 | -€10,003 | -9.0% |
| Income taxes | 67/77 | €31,992 | €27,315 | -€4,677 | -14.6% |
| Profit (loss) for the period | 9904 | €79,620 | €74,294 | -€5,326 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,620 | €74,294 | -€5,326 | -6.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.