DIFS: 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.
DIFS
Largest movements
- Intangible fixed assets -€23,103
down €23,103 (-13.9%), from €166,477 to €143,374
- Tangible fixed assets -€21,667
down €21,667 (-5.6%), from €386,231 to €364,563
of which Land and buildings: -€11,123
- Debts after one year -€42,141
down €42,141 (-10.1%), from €418,281 to €376,140
- Profit (loss) carried forward +€12,811
up €12,811 (+20.9%), from €61,263 to €74,074
- Current portion of long-term debt -€9,659
down €9,659 (-18.2%), from €52,968 to €43,310
- Purchases and services -€124,220
no longer reported in 2024 (was €124,220)
- Depreciation -€4,529
down €4,529 (-11.1%), from €40,960 to €36,432
- Taxes +€2,838
up €2,838 (+119.7%), from €2,370 to €5,209
- Financial charges -€1,775
down €1,775 (-14.7%), from €12,038 to €10,263
- Gross operating margin -€1,616
down €1,616 (-2.4%), from €68,657 to €67,041
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €561,736 | €524,371 | -€37,365 | -6.7% |
| Fixed assets | 21/28 | €552,867 | €508,097 | -€44,770 | -8.1% |
| Intangible fixed assets | 21 | €166,477 | €143,374 | -€23,103 | -13.9% |
| Tangible fixed assets | 22/27 | €386,231 | €364,563 | -€21,667 | -5.6% |
| Land and buildings | 22 | €306,876 | €295,753 | -€11,123 | -3.6% |
| Furniture and vehicles | 24 | €79,355 | €68,810 | -€10,545 | -13.3% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €8,868 | €16,274 | +€7,405 | +83.5% |
| Amounts receivable within one year | 40/41 | €0 | €3,035 | +€3,035 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €3,035 | +€3,035 | |
| Cash at bank and in hand | 54/58 | €0 | €1,832 | +€1,832 | |
| Deferred charges and accrued income | 490/1 | €8,868 | €11,407 | +€2,538 | +28.6% |
| Total equity and liabilities | 10/49 | €561,736 | €524,371 | -€37,365 | -6.7% |
| Equity | 10/15 | €64,263 | €77,074 | +€12,811 | +19.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,263 | €74,074 | +€12,811 | +20.9% |
| Amounts payable | 17/49 | €497,473 | €447,297 | -€50,176 | -10.1% |
| Amounts payable after more than one year | 17 | €418,281 | €376,140 | -€42,141 | -10.1% |
| Financial debts | 170/4 | €418,281 | €376,140 | -€42,141 | -10.1% |
| Amounts payable within one year | 42/48 | €79,193 | €69,763 | -€9,430 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €52,968 | €43,310 | -€9,659 | -18.2% |
| Financial debts | 43 | €6,333 | €8,992 | +€2,660 | +42.0% |
| Credit institutions | 430/8 | €6,333 | €8,992 | +€2,660 | +42.0% |
| Trade debts | 44 | €3,515 | €268 | -€3,246 | -92.4% |
| Suppliers | 440/4 | €3,515 | €268 | -€3,246 | -92.4% |
| Taxes, remuneration and social security | 45 | €16,154 | €17,193 | +€1,039 | +6.4% |
| Taxes | 450/3 | €16,154 | €12,893 | -€3,261 | -20.2% |
| Remuneration and social security | 454/9 | €0 | €4,300 | +€4,300 | |
| Other amounts payable | 47/48 | €223 | - | -€223 | |
| Accrued charges and deferred income | 492/3 | €0 | €1,395 | +€1,395 | |
| Goods, raw materials, services and sundry goods | 60/61 | €124,220 | - | -€124,220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,960 | €36,432 | -€4,529 | -11.1% |
| Other operating charges | 640/8 | €3,076 | €2,327 | -€749 | -24.4% |
| Gross operating margin | 9900 | €68,657 | €67,041 | -€1,616 | -2.4% |
| Operating profit (loss) | 9901 | €24,620 | €28,282 | +€3,662 | +14.9% |
| Financial charges | 65/66B | €12,038 | €10,263 | -€1,775 | -14.7% |
| Recurring financial charges | 65 | €12,038 | €10,263 | -€1,775 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €12,583 | €18,020 | +€5,437 | +43.2% |
| Income taxes | 67/77 | €2,370 | €5,209 | +€2,838 | +119.7% |
| Profit (loss) for the period | 9904 | €10,212 | €12,811 | +€2,599 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,212 | €12,811 | +€2,599 | +25.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.