DIPHANO: 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.
What changed
DIPHANO
NACE 31.009, Manufacture of furniture
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.2m
2024 · -€890,085+€4.1m
Equity
€5.4m
2024 · €2.2m+€3.2m
Cash
€175,890
2024 · €28,464+€147,426
Balance sheet total
€7.0m
2024 · €4.3m+€2.7m
Largest movements
Assets
- Receivables after one year +€3.5m
new in 2025: €3.5m
of which Trade receivables: +€2.2m
- Stocks and contracts -€1.1m
down €1.1m (-28.0%), from €4.0m to €2.9m
- Receivables within one year +€263,243
up €263,243 (+394%), from €66,757 to €330,000
of which Trade receivables: +€216,110
- Cash +€147,426
up €147,426 (+518%), from €28,464 to €175,890
mainly Net result for the year (+€3.2m) and Stocks and contracts (+€1.1m)
- Tangible fixed assets -€92,718
down €92,718 (-37.4%), from €248,002 to €155,284
of which Other tangible fixed assets: -€70,598
Equity and liabilities
- Reserves +€3.2m
up €3.2m (+146%), from €2.2m to €5.4m
of which Distributable reserves: +€2.2m
- Short-term financial debts -€1.3m
down €1.3m (-100%), from €1.3m to €0
- Accrued charges and deferred income +€527,940
up €527,940 (+10,644%), from €4,960 to €532,900
- Tax, wage and social debts +€513,963
up €513,963 (+704%), from €72,957 to €586,920
of which Taxes: +€529,733
- Trade debts -€322,154
down €322,154 (-99.2%), from €324,679 to €2,525
Income statement
- Other operating income +€5.6m
up €5.6m (+45,194%), from €12,463 to €5.6m
- Turnover -€1.6m
down €1.6m (-43.9%), from €3.6m to €2.0m
- Goods and materials -€1.1m
down €1.1m (-52.0%), from €2.1m to €1.0m
of which Purchases: -€895,706
- Taxes +€809,595
up €809,595 (+127,696%), from €634 to €810,229
- Services and other goods +€414,975
up €414,975 (+28.5%), from €1.5m to €1.9m
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.
Result 2024
-€890,085
Turnover
-€1.6m
Other operating income
+€5.6m
Goods and materials
+€1.1m
Services and other goods
-€414,975
Staff costs
+€199,406
Depreciation
+€75,021
Write-downs
-€238,606
Other operating charges
-€14,160
Financial income
+€27,875
Financial charges
+€107,283
Taxes
-€809,595
Result 2025
€3.2m
raises the resultlowers the result
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.
From operations
+€1.4m
Investment
-€7,676
Financing
-€1.3m
Cash 2024
€28,464
From operations (derived)
+€1.4m
Net result for the year
+€3.2m
Depreciation
+€97,639
Receivables after one year
-€3.5m
Stocks and contracts
+€1.1m
Receivables within one year
-€263,243
Deferred charges and accrued income
+€360
Trade debts
-€322,154
Tax, wage and social debts
+€513,963
Advances received
+€190,891
Other debts
-€144,644
Accrued charges and deferred income
+€527,940
Investment (derived)
-€7,676
Investment in fixed assets (net)
-€7,676
Financing
-€1.3m
Debts after one year
-€15,291
Current portion of long-term debt
-€4,916
Short-term financial debts
-€1.3m
Contributions, distributions and other
-€0
Cash 2025
€175,890
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,336,122 | €7,027,178 | +€2.7m | +62.1% |
| Fixed assets | 21/28 | €248,649 | €158,687 | -€89,962 | -36.2% |
| Intangible fixed assets | 21 | €647 | €3,403 | +€2,756 | +426% |
| Tangible fixed assets | 22/27 | €248,002 | €155,284 | -€92,718 | -37.4% |
| Plant, machinery and equipment | 23 | €34,770 | €19,453 | -€15,317 | -44.1% |
| Furniture and vehicles | 24 | €26,870 | €20,066 | -€6,804 | -25.3% |
| Other tangible fixed assets | 26 | €186,362 | €115,764 | -€70,598 | -37.9% |
| Current assets | 29/58 | €4,087,473 | €6,868,492 | +€2.8m | +68.0% |
| Amounts receivable after more than one year | 29 | - | €3,487,498 | +€3.5m | |
| Trade receivables | 290 | - | €2,209,439 | +€2.2m | |
| Other amounts receivable | 291 | - | €1,278,059 | +€1.3m | |
| Stocks and contracts in progress | 3 | €3,984,952 | €2,868,164 | -€1.1m | -28.0% |
| Stocks | 30/36 | €3,984,952 | €2,868,164 | -€1.1m | -28.0% |
| Raw materials and consumables | 30/31 | €160,097 | €145,274 | -€14,823 | -9.3% |
| Goods purchased for resale | 34 | €3,561,221 | €2,418,806 | -€1.1m | -32.1% |
| Advance payments | 36 | €263,634 | €304,084 | +€40,450 | +15.3% |
| Amounts receivable within one year | 40/41 | €66,757 | €330,000 | +€263,243 | +394% |
| Trade receivables | 40 | €52,224 | €268,334 | +€216,110 | +414% |
| Other amounts receivable | 41 | €14,533 | €61,665 | +€47,132 | +324% |
| Cash at bank and in hand | 54/58 | €28,464 | €175,890 | +€147,426 | +518% |
| Deferred charges and accrued income | 490/1 | €7,300 | €6,940 | -€360 | -4.9% |
| Total equity and liabilities | 10/49 | €4,336,122 | €7,027,178 | +€2.7m | +62.1% |
| Equity | 10/15 | €2,200,626 | €5,395,893 | +€3.2m | +145% |
| Contributions | 10/11 | €8,156 | €8,156 | +€0 | 0.0% |
| Reserves | 13 | €2,192,470 | €5,387,737 | +€3.2m | +146% |
| Non-distributable reserves | 130/1 | €316 | €0 | -€316 | -100% |
| Reserves not available under the articles | 1311 | €316 | €0 | -€316 | -100% |
| Tax-exempt reserves | 132 | - | €997,770 | +€997,770 | |
| Distributable reserves | 133 | €2,192,154 | €4,389,967 | +€2.2m | +100% |
| Amounts payable | 17/49 | €2,135,496 | €1,631,285 | -€504,211 | -23.6% |
| Amounts payable after more than one year | 17 | €21,550 | €6,259 | -€15,291 | -71.0% |
| Financial debts | 170/4 | €21,550 | €6,259 | -€15,291 | -71.0% |
| Credit institutions | 173 | €21,550 | €6,259 | -€15,291 | -71.0% |
| Amounts payable within one year | 42/48 | €2,108,986 | €1,092,126 | -€1.0m | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €19,775 | €14,859 | -€4,916 | -24.9% |
| Financial debts | 43 | €1,250,000 | €0 | -€1.3m | -100% |
| Credit institutions | 430/8 | €1,250,000 | €0 | -€1.3m | -100% |
| Trade debts | 44 | €324,679 | €2,525 | -€322,154 | -99.2% |
| Suppliers | 440/4 | €324,679 | €2,525 | -€322,154 | -99.2% |
| Advances received on contracts in progress | 46 | €59,931 | €250,822 | +€190,891 | +319% |
| Taxes, remuneration and social security | 45 | €72,957 | €586,920 | +€513,963 | +704% |
| Taxes | 450/3 | €41,869 | €571,602 | +€529,733 | +1,265% |
| Remuneration and social security | 454/9 | €31,088 | €15,319 | -€15,769 | -50.7% |
| Other amounts payable | 47/48 | €381,644 | €237,000 | -€144,644 | -37.9% |
| Accrued charges and deferred income | 492/3 | €4,960 | €532,900 | +€527,940 | +10,644% |
| Operating income | 70/76A | €3,613,845 | €7,666,862 | +€4.1m | +112% |
| Turnover | 70 | €3,601,382 | €2,021,854 | -€1.6m | -43.9% |
| Other operating income | 74 | €12,463 | €5,645,008 | +€5.6m | +45,194% |
| Operating charges | 60/66A | €4,332,270 | €3,625,497 | -€706,773 | -16.3% |
| Goods for resale, raw materials and consumables | 60 | €2,114,832 | €1,014,746 | -€1.1m | -52.0% |
| Purchases | 600/8 | €1,150,922 | €255,216 | -€895,706 | -77.8% |
| Change in stocks: decrease (increase) | 609 | €963,910 | €759,530 | -€204,380 | -21.2% |
| Services and other goods | 61 | €1,457,506 | €1,872,481 | +€414,975 | +28.5% |
| Remuneration, social security and pensions | 62 | €359,559 | €160,153 | -€199,406 | -55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172,660 | €97,639 | -€75,021 | -43.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €187,948 | €426,554 | +€238,606 | +127% |
| Other operating charges | 640/8 | €39,765 | €53,925 | +€14,160 | +35.6% |
| Operating profit (loss) | 9901 | -€718,425 | €4,041,364 | +€4.8m | |
| Financial income | 75/76B | €39,777 | €67,652 | +€27,875 | +70.1% |
| Recurring financial income | 75 | €39,777 | €67,652 | +€27,875 | +70.1% |
| Other financial income | 752/9 | €39,777 | €67,652 | +€27,875 | +70.1% |
| Financial charges | 65/66B | €210,803 | €103,520 | -€107,283 | -50.9% |
| Recurring financial charges | 65 | €210,803 | €103,520 | -€107,283 | -50.9% |
| Debt charges | 650 | €171,089 | €88,051 | -€83,038 | -48.5% |
| Other financial charges | 652/9 | €39,714 | €15,469 | -€24,245 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | -€889,451 | €4,005,496 | +€4.9m | |
| Income taxes | 67/77 | €634 | €810,229 | +€809,595 | +127,696% |
| Taxes | 670/3 | €634 | €810,229 | +€809,595 | +127,696% |
| Profit (loss) for the period | 9904 | -€890,085 | €3,195,268 | +€4.1m | |
| Transfer to tax-exempt reserves | 689 | - | €997,770 | +€997,770 | |
| Profit (loss) for the period to be appropriated | 9905 | -€890,085 | €2,197,498 | +€3.1m |
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 25 October 2026 via checked.be.