Dify Consulting: 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.
Dify Consulting
Largest movements
- Cash +€54,026
up €54,026 (+109.2%), from €49,496 to €103,522
mainly Receivables within one year (+€46,417) and Net result for the year (+€34,376)
- Receivables within one year -€46,417
down €46,417 (-51.5%), from €90,068 to €43,651
of which Trade receivables: -€51,244
- Tangible fixed assets -€8,512
down €8,512 (-61.0%), from €13,954 to €5,442
- Reserves +€14,000
up €14,000 (+8.8%), from €158,360 to €172,360
of which Distributable reserves: +€14,000
- Other debts -€12,753
no longer reported in 2025 (was €12,753)
- Trade debts -€2,242
down €2,242 (-67.8%), from €3,305 to €1,064
- Gross operating margin -€2,352
down €2,352 (-4.4%), from €52,958 to €50,606
- Depreciation -€1,485
down €1,485 (-42.3%), from €3,512 to €2,027
- Taxes -€833
down €833 (-5.7%), from €14,556 to €13,722
- Financial charges +€833
up €833 (+67.8%), from €1,230 to €2,063
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 | €215,004 | €213,468 | -€1,536 | -0.7% |
| Fixed assets | 21/28 | €13,954 | €5,442 | -€8,512 | -61.0% |
| Tangible fixed assets | 22/27 | €13,954 | €5,442 | -€8,512 | -61.0% |
| Furniture and vehicles | 24 | €13,954 | €5,442 | -€8,512 | -61.0% |
| Current assets | 29/58 | €201,050 | €208,026 | +€6,976 | +3.5% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Trade receivables | 290 | €60,000 | - | -€60,000 | |
| Other amounts receivable | 291 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €90,068 | €43,651 | -€46,417 | -51.5% |
| Trade receivables | 40 | €88,270 | €37,026 | -€51,244 | -58.1% |
| Other amounts receivable | 41 | €1,798 | €6,625 | +€4,827 | +268.4% |
| Cash at bank and in hand | 54/58 | €49,496 | €103,522 | +€54,026 | +109.2% |
| Deferred charges and accrued income | 490/1 | €1,485 | €853 | -€632 | -42.6% |
| Total equity and liabilities | 10/49 | €215,004 | €213,468 | -€1,536 | -0.7% |
| Equity | 10/15 | €165,960 | €180,336 | +€14,376 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €158,360 | €172,360 | +€14,000 | +8.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,500 | €170,500 | +€14,000 | +8.9% |
| Profit (loss) carried forward | 14 | €1,400 | €1,776 | +€376 | +26.8% |
| Amounts payable | 17/49 | €49,044 | €33,132 | -€15,911 | -32.4% |
| Amounts payable within one year | 42/48 | €49,044 | €33,132 | -€15,911 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €2,420 | €2,406 | -€14 | -0.6% |
| Trade debts | 44 | €3,305 | €1,064 | -€2,242 | -67.8% |
| Suppliers | 440/4 | €3,305 | €1,064 | -€2,242 | -67.8% |
| Taxes, remuneration and social security | 45 | €30,565 | €29,662 | -€902 | -3.0% |
| Taxes | 450/3 | €30,565 | €29,662 | -€902 | -3.0% |
| Other amounts payable | 47/48 | €12,753 | - | -€12,753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,512 | €2,027 | -€1,485 | -42.3% |
| Other operating charges | 640/8 | €778 | €488 | -€290 | -37.2% |
| Gross operating margin | 9900 | €52,958 | €50,606 | -€2,352 | -4.4% |
| Operating profit (loss) | 9901 | €48,668 | €48,091 | -€577 | -1.2% |
| Financial income | 75/76B | €2,070 | €2,070 | = | 0.0% |
| Recurring financial income | 75 | €2,070 | €2,070 | = | 0.0% |
| Financial charges | 65/66B | €1,230 | €2,063 | +€833 | +67.8% |
| Recurring financial charges | 65 | €1,230 | €2,063 | +€833 | +67.8% |
| Profit (loss) for the period before taxes | 9903 | €49,508 | €48,098 | -€1,410 | -2.8% |
| Income taxes | 67/77 | €14,556 | €13,722 | -€833 | -5.7% |
| Profit (loss) for the period | 9904 | €34,953 | €34,376 | -€577 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,953 | €34,376 | -€577 | -1.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.