Difrato: 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.
Difrato
Largest movements
- Receivables after one year -€250,000
down €250,000 (-11.1%), from €2.3m to €2.0m
- Receivables within one year +€230,668
up €230,668 (+238%), from €96,873 to €327,541
of which Other amounts receivable: +€232,582
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€43,332
down €43,332 (-32.4%), from €133,691 to €90,358
- Taxes -€12,270
down €12,270 (-31.0%), from €39,591 to €27,321
- Financial charges -€6,377
down €6,377 (-99.3%), from €6,422 to €45
- Gross operating margin +€36
up €36 (+1.1%), from -€3,364 to -€3,328
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 | €7,124,724 | €7,157,301 | +€32,576 | +0.5% |
| Fixed assets | 21/28 | €4,771,426 | €4,771,426 | = | 0.0% |
| Financial fixed assets | 28 | €4,771,426 | €4,771,426 | = | 0.0% |
| Current assets | 29/58 | €2,353,298 | €2,385,874 | +€32,576 | +1.4% |
| Amounts receivable after more than one year | 29 | €2,250,000 | €2,000,000 | -€250,000 | -11.1% |
| Other amounts receivable | 291 | €2,250,000 | €2,000,000 | -€250,000 | -11.1% |
| Amounts receivable within one year | 40/41 | €96,873 | €327,541 | +€230,668 | +238% |
| Trade receivables | 40 | €1,914 | - | -€1,914 | |
| Other amounts receivable | 41 | €94,959 | €327,541 | +€232,582 | +245% |
| Cash at bank and in hand | 54/58 | €6,425 | €58,333 | +€51,909 | +808% |
| Total equity and liabilities | 10/49 | €7,124,724 | €7,157,301 | +€32,576 | +0.5% |
| Equity | 10/15 | €7,098,755 | €7,157,301 | +€58,545 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,092,555 | €7,151,101 | +€58,545 | +0.8% |
| Distributable reserves | 133 | €7,092,555 | €7,151,101 | +€58,545 | +0.8% |
| Amounts payable | 17/49 | €25,969 | - | -€25,969 | |
| Amounts payable within one year | 42/48 | €25,969 | - | -€25,969 | |
| Taxes, remuneration and social security | 45 | €19,591 | - | -€19,591 | |
| Taxes | 450/3 | €19,591 | - | -€19,591 | |
| Other amounts payable | 47/48 | €6,378 | - | -€6,378 | |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€3,364 | -€3,328 | +€36 | +1.1% |
| Operating profit (loss) | 9901 | -€4,450 | -€4,447 | +€3 | +0.1% |
| Financial income | 75/76B | €133,691 | €90,358 | -€43,332 | -32.4% |
| Recurring financial income | 75 | €133,691 | €90,358 | -€43,332 | -32.4% |
| Financial charges | 65/66B | €6,422 | €45 | -€6,377 | -99.3% |
| Recurring financial charges | 65 | €6,422 | €45 | -€6,377 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €122,819 | €85,867 | -€36,952 | -30.1% |
| Income taxes | 67/77 | €39,591 | €27,321 | -€12,270 | -31.0% |
| Profit (loss) for the period | 9904 | €83,228 | €58,545 | -€24,682 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,228 | €58,545 | -€24,682 | -29.7% |
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 19 October 2026 via checked.be.