DIFRO: 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.
DIFRO
Largest movements
- Receivables within one year +€1,466
up €1,466 (+30.3%), from €4,843 to €6,308
of which Trade receivables: +€1,467
- Deferred charges and accrued income -€1,089
down €1,089 (-19.6%), from €5,572 to €4,483
- Tangible fixed assets -€945
down €945 (-60.3%), from €1,566 to €621
- Other debts +€13,985
up €13,985 (+40.0%), from €34,994 to €48,979
- Profit (loss) carried forward -€13,319
down €13,319 (-40.2%), from -€33,092 to -€46,411
- Tax, wage and social debts -€3,674
down €3,674 (-50.2%), from €7,316 to €3,642
- Short-term financial debts +€2,637
up €2,637 (+153.6%), from €1,717 to €4,355
- Accrued charges and deferred income -€200
down €200 (-32.4%), from €619 to €419
- Financial charges -€2,413
down €2,413 (-86.5%), from €2,790 to €377
- Gross operating margin -€1,819
down €1,819 (-19.0%), from -€9,596 to -€11,415
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 | €11,981 | €11,413 | -€569 | -4.7% |
| Fixed assets | 21/28 | €1,566 | €621 | -€945 | -60.3% |
| Tangible fixed assets | 22/27 | €1,566 | €621 | -€945 | -60.3% |
| Plant, machinery and equipment | 23 | €1,566 | €621 | -€945 | -60.3% |
| Current assets | 29/58 | €10,415 | €10,791 | +€376 | +3.6% |
| Amounts receivable within one year | 40/41 | €4,843 | €6,308 | +€1,466 | +30.3% |
| Trade receivables | 40 | €4,838 | €6,304 | +€1,467 | +30.3% |
| Other amounts receivable | 41 | €5 | €4 | -€1 | -13.9% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €5,572 | €4,483 | -€1,089 | -19.6% |
| Total equity and liabilities | 10/49 | €11,981 | €11,413 | -€569 | -4.7% |
| Equity | 10/15 | -€32,792 | -€46,111 | -€13,319 | -40.6% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,092 | -€46,411 | -€13,319 | -40.2% |
| Amounts payable | 17/49 | €44,773 | €57,523 | +€12,750 | +28.5% |
| Amounts payable within one year | 42/48 | €44,154 | €57,104 | +€12,950 | +29.3% |
| Financial debts | 43 | €1,717 | €4,355 | +€2,637 | +153.6% |
| Credit institutions | 430/8 | €1,717 | €4,355 | +€2,637 | +153.6% |
| Trade debts | 44 | €127 | €129 | +€2 | +1.6% |
| Suppliers | 440/4 | €127 | €129 | +€2 | +1.6% |
| Taxes, remuneration and social security | 45 | €7,316 | €3,642 | -€3,674 | -50.2% |
| Taxes | 450/3 | €7,316 | €3,642 | -€3,674 | -50.2% |
| Other amounts payable | 47/48 | €34,994 | €48,979 | +€13,985 | +40.0% |
| Accrued charges and deferred income | 492/3 | €619 | €419 | -€200 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €945 | €945 | = | 0.0% |
| Other operating charges | 640/8 | €392 | €409 | +€16 | +4.2% |
| Gross operating margin | 9900 | -€9,596 | -€11,415 | -€1,819 | -19.0% |
| Operating profit (loss) | 9901 | -€10,933 | -€12,769 | -€1,836 | -16.8% |
| Financial income | 75/76B | €0 | €6 | +€6 | +63400.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +63400.0% |
| Financial charges | 65/66B | €2,790 | €377 | -€2,413 | -86.5% |
| Recurring financial charges | 65 | €2,790 | €377 | -€2,413 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,723 | -€13,139 | +€584 | +4.3% |
| Income taxes | 67/77 | €177 | €180 | +€2 | +1.2% |
| Profit (loss) for the period | 9904 | -€13,900 | -€13,319 | +€582 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,900 | -€13,319 | +€582 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.