J.R. DIFFUSION: 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.
J.R. DIFFUSION
Largest movements
- Receivables within one year +€5,020
up €5,020 (+47.2%), from €10,635 to €15,655
of which Other amounts receivable: +€4,285
- Cash +€1,021
up €1,021 (+66.2%), from €1,543 to €2,565
mainly Net result for the year (+€5,257) and Depreciation (+€416)
- Tangible fixed assets -€416
down €416 (-50.0%), from €833 to €416
- Profit (loss) carried forward +€5,257
up €5,257 (+10.7%), from -€48,953 to -€43,697
- Trade debts +€369
new in 2025: €369
- Gross operating margin -€833
down €833 (-12.0%), from €6,958 to €6,126
- Staff costs -€154
no longer reported in 2025 (was €154)
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 | €13,131 | €18,757 | +€5,625 | +42.8% |
| Fixed assets | 21/28 | €953 | €536 | -€416 | -43.7% |
| Tangible fixed assets | 22/27 | €833 | €416 | -€416 | -50.0% |
| Plant, machinery and equipment | 23 | €833 | €416 | -€416 | -50.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €12,179 | €18,220 | +€6,041 | +49.6% |
| Amounts receivable within one year | 40/41 | €10,635 | €15,655 | +€5,020 | +47.2% |
| Trade receivables | 40 | €6,999 | €7,734 | +€735 | +10.5% |
| Other amounts receivable | 41 | €3,636 | €7,921 | +€4,285 | +117.9% |
| Cash at bank and in hand | 54/58 | €1,543 | €2,565 | +€1,021 | +66.2% |
| Total equity and liabilities | 10/49 | €13,131 | €18,757 | +€5,625 | +42.8% |
| Equity | 10/15 | €13,047 | €18,303 | +€5,257 | +40.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,953 | -€43,697 | +€5,257 | +10.7% |
| Amounts payable | 17/49 | €85 | €453 | +€369 | +435.7% |
| Amounts payable within one year | 42/48 | €85 | €453 | +€369 | +435.7% |
| Trade debts | 44 | - | €369 | +€369 | |
| Suppliers | 440/4 | - | €369 | +€369 | |
| Taxes, remuneration and social security | 45 | €85 | €85 | = | 0.0% |
| Remuneration and social security | 454/9 | €85 | €85 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €154 | - | -€154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416 | €416 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,958 | €6,126 | -€833 | -12.0% |
| Operating profit (loss) | 9901 | €6,001 | €5,309 | -€691 | -11.5% |
| Financial income | 75/76B | €2 | €3 | +€1 | +76.4% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +76.4% |
| Financial charges | 65/66B | €74 | €55 | -€19 | -26.1% |
| Recurring financial charges | 65 | €74 | €55 | -€19 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €5,928 | €5,257 | -€671 | -11.3% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €5,928 | €5,257 | -€671 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,928 | €5,257 | -€671 | -11.3% |
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 12 October 2026 via checked.be.