MS - 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.
MS - DIFFUSION
Largest movements
- Cash -€1,404
down €1,404 (-78.6%), from €1,785 to €382
mainly Other debts (-€7,509) and Tax, wage and social debts (-€870)
- Receivables within one year +€248
up €248 (+33.4%), from €741 to €988
of which Other amounts receivable: +€246
- Profit (loss) carried forward +€7,957
up €7,957 (+12.1%), from -€65,551 to -€57,594
- Other debts -€7,509
down €7,509 (-12.5%), from €60,296 to €52,786
- Tax, wage and social debts -€870
down €870 (-70.4%), from €1,236 to €366
- Trade debts -€733
down €733 (-85.1%), from €861 to €128
- Write-downs -€5,915
down €5,915, from €2,958 to -€2,958
- Gross operating margin -€4,041
down €4,041 (-32.0%), from €12,634 to €8,593
- Other operating charges +€2,958
new in 2024: €2,958
- Financial income -€1,558
no longer reported in 2024 (was €1,558)
of which Financial income: -€1,558
- Staff costs -€358
down €358 (-48.0%), from €745 to €387
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 | €3,231 | €2,075 | -€1,156 | -35.8% |
| Fixed assets | 21/28 | €705 | €705 | = | 0.0% |
| Financial fixed assets | 28 | €705 | €705 | = | 0.0% |
| Current assets | 29/58 | €2,526 | €1,370 | -€1,156 | -45.8% |
| Amounts receivable within one year | 40/41 | €741 | €988 | +€248 | +33.4% |
| Trade receivables | 40 | €741 | €742 | +€1 | +0.2% |
| Other amounts receivable | 41 | - | €246 | +€246 | |
| Cash at bank and in hand | 54/58 | €1,785 | €382 | -€1,404 | -78.6% |
| Total equity and liabilities | 10/49 | €3,231 | €2,075 | -€1,156 | -35.8% |
| Equity | 10/15 | -€59,162 | -€51,205 | +€7,957 | +13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €188 | €188 | = | 0.0% |
| Non-distributable reserves | 130/1 | €188 | €188 | = | 0.0% |
| Reserves not available under the articles | 1311 | €188 | €188 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,551 | -€57,594 | +€7,957 | +12.1% |
| Amounts payable | 17/49 | €62,393 | €53,280 | -€9,113 | -14.6% |
| Amounts payable within one year | 42/48 | €62,393 | €53,280 | -€9,113 | -14.6% |
| Trade debts | 44 | €861 | €128 | -€733 | -85.1% |
| Suppliers | 440/4 | €861 | €128 | -€733 | -85.1% |
| Taxes, remuneration and social security | 45 | €1,236 | €366 | -€870 | -70.4% |
| Taxes | 450/3 | €1,236 | €366 | -€870 | -70.4% |
| Other amounts payable | 47/48 | €60,296 | €52,786 | -€7,509 | -12.5% |
| Remuneration, social security and pensions | 62 | €745 | €387 | -€358 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38 | - | -€38 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,958 | -€2,958 | -€5,915 | |
| Other operating charges | 640/8 | - | €2,958 | +€2,958 | |
| Non-recurring operating charges | 66A | - | €132 | +€132 | |
| Gross operating margin | 9900 | €12,634 | €8,593 | -€4,041 | -32.0% |
| Operating profit (loss) | 9901 | €8,893 | €8,074 | -€819 | -9.2% |
| Financial income | 75/76B | €1,558 | - | -€1,558 | |
| Recurring financial income | 75 | €1,558 | - | -€1,558 | |
| Non-recurring financial income | 76B | €1,558 | - | -€1,558 | |
| Financial charges | 65/66B | €50 | €117 | +€67 | +132.6% |
| Recurring financial charges | 65 | €50 | €117 | +€67 | +132.6% |
| Profit (loss) for the period before taxes | 9903 | €10,401 | €7,957 | -€2,444 | -23.5% |
| Profit (loss) for the period | 9904 | €10,401 | €7,957 | -€2,444 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,401 | €7,957 | -€2,444 | -23.5% |
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 5 October 2026 via checked.be.