L et A DIFFUSION: 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.
L et A DIFFUSION
Largest movements
- Cash +€32,829
up €32,829 (+52.5%), from €62,578 to €95,407
mainly Net result for the year (+€49,224) and Trade debts (+€2,581)
- Receivables within one year +€4,062
up €4,062 (+61.5%), from €6,602 to €10,664
- Profit (loss) carried forward +€49,224
up €49,224, from -€27,283 to €21,942
- Other debts -€13,920
down €13,920 (-51.2%), from €27,188 to €13,268
- Trade debts +€2,581
up €2,581 (+232.3%), from €1,111 to €3,692
- Tax, wage and social debts -€1,534
down €1,534 (-24.9%), from €6,168 to €4,634
- Gross operating margin +€51,708
up €51,708 (+1539.2%), from €3,359 to €55,067
- Other operating charges -€4,503
down €4,503 (-49.3%), from €9,143 to €4,640
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 | €83,628 | €119,979 | +€36,351 | +43.5% |
| Fixed assets | 21/28 | €599 | €352 | -€247 | -41.2% |
| Tangible fixed assets | 22/27 | €364 | €118 | -€247 | -67.7% |
| Plant, machinery and equipment | 23 | €364 | €118 | -€247 | -67.7% |
| Financial fixed assets | 28 | €234 | €234 | = | 0.0% |
| Current assets | 29/58 | €83,030 | €119,627 | +€36,598 | +44.1% |
| Stocks and contracts in progress | 3 | €13,610 | €13,557 | -€53 | -0.4% |
| Stocks | 30/36 | €13,610 | €13,557 | -€53 | -0.4% |
| Amounts receivable within one year | 40/41 | €6,602 | €10,664 | +€4,062 | +61.5% |
| Trade receivables | 40 | €6,602 | €10,664 | +€4,062 | +61.5% |
| Cash at bank and in hand | 54/58 | €62,578 | €95,407 | +€32,829 | +52.5% |
| Deferred charges and accrued income | 490/1 | €241 | - | -€241 | |
| Total equity and liabilities | 10/49 | €83,628 | €119,979 | +€36,351 | +43.5% |
| Equity | 10/15 | €49,161 | €98,385 | +€49,224 | +100.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,843 | €57,843 | = | 0.0% |
| 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 | €55,983 | €55,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,283 | €21,942 | +€49,224 | |
| Amounts payable | 17/49 | €34,467 | €21,594 | -€12,873 | -37.3% |
| Amounts payable within one year | 42/48 | €34,467 | €21,594 | -€12,873 | -37.3% |
| Trade debts | 44 | €1,111 | €3,692 | +€2,581 | +232.3% |
| Suppliers | 440/4 | €1,111 | €3,692 | +€2,581 | +232.3% |
| Taxes, remuneration and social security | 45 | €6,168 | €4,634 | -€1,534 | -24.9% |
| Taxes | 450/3 | €6,168 | €4,634 | -€1,534 | -24.9% |
| Other amounts payable | 47/48 | €27,188 | €13,268 | -€13,920 | -51.2% |
| Remuneration, social security and pensions | 62 | - | €77 | +€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €247 | €306 | +€60 | +24.1% |
| Other operating charges | 640/8 | €9,143 | €4,640 | -€4,503 | -49.3% |
| Gross operating margin | 9900 | €3,359 | €55,067 | +€51,708 | +1539.2% |
| Operating profit (loss) | 9901 | -€6,030 | €50,044 | +€56,074 | |
| Financial income | 75/76B | €8 | €18 | +€10 | +117.9% |
| Recurring financial income | 75 | €8 | €18 | +€10 | +117.9% |
| Financial charges | 65/66B | €1,186 | €838 | -€348 | -29.3% |
| Recurring financial charges | 65 | €1,186 | €838 | -€348 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,207 | €49,224 | +€56,432 | |
| Profit (loss) for the period | 9904 | -€7,207 | €49,224 | +€56,432 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,207 | €49,224 | +€56,432 |
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 4 October 2026 via checked.be.