DIFRAPAN: 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.
DIFRAPAN
Largest movements
- Receivables within one year -€100,697
down €100,697 (-99.2%), from €101,503 to €806
of which Trade receivables: -€83,014
- Cash +€18,921
up €18,921 (+96.9%), from €19,535 to €38,455
mainly Contributions, distributions and other (+€182,000) and Receivables within one year (+€100,697)
- Profit (loss) carried forward +€370,028
up €370,028, from -€370,028 to €0
- Trade debts -€219,628
down €219,628 (-97.8%), from €224,604 to €4,976
- Contributions -€188,000
down €188,000 (-73.4%), from €256,000 to €68,000
- Current portion of long-term debt -€33,000
down €33,000 (-100%), from €33,000 to €0
- Reserves -€11,394
down €11,394 (-30.9%), from €36,925 to €25,531
of which Distributable reserves: -€10,194
- Financial income -€13,302
down €13,302 (-86.1%), from €15,454 to €2,152
- Gross operating margin +€12,414
up €12,414 (+52.4%), from -€23,706 to -€11,292
- Other operating charges -€9,836
down €9,836 (-81.6%), from €12,056 to €2,220
- Depreciation -€4,340
down €4,340 (-100%), from €4,340 to €0
- Taxes -€406
down €406, from €11 to -€395
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 | €181,636 | €99,860 | -€81,777 | -45.0% |
| Fixed assets | 21/28 | €60,599 | €60,599 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,740 | €9,740 | = | 0.0% |
| Land and buildings | 22 | €8,635 | €8,635 | = | 0.0% |
| Plant, machinery and equipment | 23 | €591 | €591 | = | 0.0% |
| Furniture and vehicles | 24 | €513 | €513 | = | 0.0% |
| Financial fixed assets | 28 | €50,859 | €50,859 | = | 0.0% |
| Current assets | 29/58 | €121,037 | €39,261 | -€81,777 | -67.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €101,503 | €806 | -€100,697 | -99.2% |
| Trade receivables | 40 | €83,014 | €0 | -€83,014 | -100% |
| Other amounts receivable | 41 | €18,489 | €806 | -€17,683 | -95.6% |
| Cash at bank and in hand | 54/58 | €19,535 | €38,455 | +€18,921 | +96.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €181,636 | €99,860 | -€81,777 | -45.0% |
| Equity | 10/15 | -€77,103 | €93,531 | +€170,634 | |
| Contributions | 10/11 | €256,000 | €68,000 | -€188,000 | -73.4% |
| Capital | 10 | €256,000 | €68,000 | -€188,000 | -73.4% |
| Issued capital | 100 | €256,000 | €68,000 | -€188,000 | -73.4% |
| Reserves | 13 | €36,925 | €25,531 | -€11,394 | -30.9% |
| Non-distributable reserves | 130/1 | €8,000 | €6,800 | -€1,200 | -15.0% |
| Legal reserve | 130 | €8,000 | €6,800 | -€1,200 | -15.0% |
| Distributable reserves | 133 | €28,925 | €18,731 | -€10,194 | -35.2% |
| Profit (loss) carried forward | 14 | -€370,028 | €0 | +€370,028 | |
| Amounts payable | 17/49 | €258,739 | €6,329 | -€252,411 | -97.6% |
| Amounts payable within one year | 42/48 | €258,739 | €6,329 | -€252,411 | -97.6% |
| Current portion of amounts payable after more than one year | 42 | €33,000 | €0 | -€33,000 | -100% |
| Trade debts | 44 | €224,604 | €4,976 | -€219,628 | -97.8% |
| Suppliers | 440/4 | €224,604 | €4,976 | -€219,628 | -97.8% |
| Taxes, remuneration and social security | 45 | €863 | €1,080 | +€217 | +25.2% |
| Taxes | 450/3 | €863 | €1,080 | +€217 | +25.2% |
| Other amounts payable | 47/48 | €273 | €273 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €35,050 | €0 | -€35,050 | -100% |
| Remuneration, social security and pensions | 62 | €306 | €0 | -€306 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,340 | €0 | -€4,340 | -100% |
| Other operating charges | 640/8 | €12,056 | €2,220 | -€9,836 | -81.6% |
| Gross operating margin | 9900 | -€23,706 | -€11,292 | +€12,414 | +52.4% |
| Operating profit (loss) | 9901 | -€40,408 | -€13,512 | +€26,896 | +66.6% |
| Financial income | 75/76B | €15,454 | €2,152 | -€13,302 | -86.1% |
| Recurring financial income | 75 | €15,454 | €2,152 | -€13,302 | -86.1% |
| Financial charges | 65/66B | €538 | €400 | -€138 | -25.6% |
| Recurring financial charges | 65 | €538 | €400 | -€138 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,493 | -€11,761 | +€13,732 | +53.9% |
| Income taxes | 67/77 | €11 | -€395 | -€406 | |
| Profit (loss) for the period | 9904 | -€25,503 | -€11,366 | +€14,138 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,503 | -€11,366 | +€14,138 | +55.4% |
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 17 October 2026 via checked.be.