PARADIFFUSION: 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.
PARADIFFUSION
Largest movements
- Receivables within one year -€149,458
down €149,458 (-35.9%), from €416,455 to €266,997
- Stocks and contracts +€59,215
up €59,215 (+78.8%), from €75,176 to €134,391
- Cash -€14,618
no longer reported in 2025 (was €14,618)
mainly Debts after one year (-€112,383) and Stocks and contracts (-€59,215)
- Tangible fixed assets -€8,811
down €8,811 (-23.9%), from €36,923 to €28,112
of which Furniture and vehicles: -€7,366
- Deferred charges and accrued income +€7,527
new in 2025: €7,527
- Debts after one year -€112,383
down €112,383 (-62.3%), from €180,475 to €68,092
- Other debts +€29,800
up €29,800 (+10,739%), from €277 to €30,077
- Tax, wage and social debts -€18,373
down €18,373 (-66.6%), from €27,592 to €9,219
of which Taxes: -€16,218
- Profit (loss) carried forward -€16,681
down €16,681 (-25.6%), from €65,064 to €48,383
- Accrued charges and deferred income +€12,801
up €12,801 (+412%), from €3,106 to €15,907
- Gross operating margin -€31,492
down €31,492 (-27.3%), from €115,271 to €83,779
- Taxes -€15,825
down €15,825 (-71.9%), from €22,015 to €6,190
- Staff costs -€5,871
down €5,871 (-24.0%), from €24,417 to €18,546
- Financial charges +€3,220
up €3,220 (+31.6%), from €10,185 to €13,405
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €543,172 | €437,027 | -€106,145 | -19.5% |
| Fixed assets | 21/28 | €36,923 | €28,112 | -€8,811 | -23.9% |
| Tangible fixed assets | 22/27 | €36,923 | €28,112 | -€8,811 | -23.9% |
| Plant, machinery and equipment | 23 | €1,445 | - | -€1,445 | |
| Furniture and vehicles | 24 | €35,477 | €28,112 | -€7,366 | -20.8% |
| Current assets | 29/58 | €506,249 | €408,915 | -€97,334 | -19.2% |
| Stocks and contracts in progress | 3 | €75,176 | €134,391 | +€59,215 | +78.8% |
| Stocks | 30/36 | €75,176 | €134,391 | +€59,215 | +78.8% |
| Amounts receivable within one year | 40/41 | €416,455 | €266,997 | -€149,458 | -35.9% |
| Trade receivables | 40 | €416,455 | €266,997 | -€149,458 | -35.9% |
| Cash at bank and in hand | 54/58 | €14,618 | - | -€14,618 | |
| Deferred charges and accrued income | 490/1 | - | €7,527 | +€7,527 | |
| Total equity and liabilities | 10/49 | €543,172 | €437,027 | -€106,145 | -19.5% |
| Equity | 10/15 | €139,132 | €122,451 | -€16,681 | -12.0% |
| 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% |
| Reserves | 13 | €12,069 | €12,069 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,069 | €12,069 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,869 | €5,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,064 | €48,383 | -€16,681 | -25.6% |
| Amounts payable | 17/49 | €404,039 | €314,575 | -€89,464 | -22.1% |
| Amounts payable after more than one year | 17 | €180,475 | €68,092 | -€112,383 | -62.3% |
| Financial debts | 170/4 | €180,475 | €68,092 | -€112,383 | -62.3% |
| Amounts payable within one year | 42/48 | €220,459 | €230,576 | +€10,118 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €39,510 | €36,226 | -€3,285 | -8.3% |
| Trade debts | 44 | €153,079 | €155,054 | +€1,975 | +1.3% |
| Suppliers | 440/4 | €153,079 | €65,966 | -€87,112 | -56.9% |
| Bills of exchange payable | 441 | - | €89,088 | +€89,088 | |
| Taxes, remuneration and social security | 45 | €27,592 | €9,219 | -€18,373 | -66.6% |
| Taxes | 450/3 | €25,437 | €9,219 | -€16,218 | -63.8% |
| Remuneration and social security | 454/9 | €2,155 | - | -€2,155 | |
| Other amounts payable | 47/48 | €277 | €30,077 | +€29,800 | +10,739% |
| Accrued charges and deferred income | 492/3 | €3,106 | €15,907 | +€12,801 | +412% |
| Remuneration, social security and pensions | 62 | €24,417 | €18,546 | -€5,871 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,098 | €8,811 | -€287 | -3.1% |
| Other operating charges | 640/8 | €778 | €387 | -€391 | -50.2% |
| Gross operating margin | 9900 | €115,271 | €83,779 | -€31,492 | -27.3% |
| Operating profit (loss) | 9901 | €80,978 | €56,035 | -€24,944 | -30.8% |
| Financial income | 75/76B | €677 | €14 | -€663 | -97.9% |
| Recurring financial income | 75 | €677 | €14 | -€663 | -97.9% |
| Financial charges | 65/66B | €10,185 | €13,405 | +€3,220 | +31.6% |
| Recurring financial charges | 65 | €10,185 | €13,405 | +€3,220 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €71,470 | €42,644 | -€28,827 | -40.3% |
| Income taxes | 67/77 | €22,015 | €6,190 | -€15,825 | -71.9% |
| Profit (loss) for the period | 9904 | €49,455 | €36,454 | -€13,002 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,455 | €36,454 | -€13,002 | -26.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.