SOCIETE DE 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.
SOCIETE DE DIFFUSION
Largest movements
- Tangible fixed assets -€53,382
down €53,382 (-31.4%), from €169,928 to €116,546
of which Plant, machinery and equipment: -€42,549
- Cash +€46,599
up €46,599 (+218.7%), from €21,304 to €67,903
mainly Other debts (+€133,512) and Net result for the year (+€78,034)
- Receivables within one year -€24,411
down €24,411 (-24.7%), from €98,638 to €74,227
of which Other amounts receivable: -€46,675
- Reserves -€141,022
down €141,022 (-63.8%), from €220,933 to €79,911
of which Distributable reserves: -€141,022
- Other debts +€133,512
up €133,512 (+178.9%), from €74,621 to €208,133
- Debts after one year -€21,481
down €21,481 (-24.5%), from €87,608 to €66,127
- Current portion of long-term debt -€18,563
down €18,563 (-46.4%), from €40,044 to €21,481
- Tax, wage and social debts +€15,005
up €15,005 (+69.3%), from €21,663 to €36,668
of which Remuneration and social security: +€10,474
- Staff costs -€43,413
down €43,413 (-13.2%), from €328,049 to €284,636
- Gross operating margin -€34,634
down €34,634 (-7.0%), from €496,910 to €462,276
- Write-downs -€33,613
down €33,613 (-100.0%), from €33,613 to €0
- Taxes +€32,193
up €32,193 (+804.8%), from €4,000 to €36,193
- Depreciation -€7,256
down €7,256 (-10.4%), from €69,638 to €62,382
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 | €484,187 | €454,170 | -€30,017 | -6.2% |
| Fixed assets | 21/28 | €185,406 | €132,025 | -€53,382 | -28.8% |
| Tangible fixed assets | 22/27 | €169,928 | €116,546 | -€53,382 | -31.4% |
| Plant, machinery and equipment | 23 | €155,900 | €113,351 | -€42,549 | -27.3% |
| Furniture and vehicles | 24 | €14,028 | €3,195 | -€10,833 | -77.2% |
| Financial fixed assets | 28 | €15,478 | €15,478 | = | 0.0% |
| Current assets | 29/58 | €298,780 | €322,145 | +€23,365 | +7.8% |
| Amounts receivable after more than one year | 29 | €163,613 | €163,613 | = | 0.0% |
| Other amounts receivable | 291 | €163,613 | €163,613 | = | 0.0% |
| Stocks and contracts in progress | 3 | €14,242 | €15,003 | +€761 | +5.3% |
| Stocks | 30/36 | €14,242 | €15,003 | +€761 | +5.3% |
| Amounts receivable within one year | 40/41 | €98,638 | €74,227 | -€24,411 | -24.7% |
| Trade receivables | 40 | - | €22,264 | +€22,264 | |
| Other amounts receivable | 41 | €98,638 | €51,964 | -€46,675 | -47.3% |
| Cash at bank and in hand | 54/58 | €21,304 | €67,903 | +€46,599 | +218.7% |
| Deferred charges and accrued income | 490/1 | €983 | €1,399 | +€415 | +42.3% |
| Total equity and liabilities | 10/49 | €484,187 | €454,170 | -€30,017 | -6.2% |
| Equity | 10/15 | €228,601 | €98,503 | -€130,099 | -56.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €220,933 | €79,911 | -€141,022 | -63.8% |
| Tax-exempt reserves | 132 | €12,800 | €12,800 | = | 0.0% |
| Distributable reserves | 133 | €208,133 | €67,111 | -€141,022 | -67.8% |
| Profit (loss) carried forward | 14 | -€10,923 | €0 | +€10,923 | |
| Amounts payable | 17/49 | €255,585 | €355,667 | +€100,082 | +39.2% |
| Amounts payable after more than one year | 17 | €87,608 | €66,127 | -€21,481 | -24.5% |
| Financial debts | 170/4 | €87,608 | €66,127 | -€21,481 | -24.5% |
| Amounts payable within one year | 42/48 | €167,978 | €289,540 | +€121,562 | +72.4% |
| Current portion of amounts payable after more than one year | 42 | €40,044 | €21,481 | -€18,563 | -46.4% |
| Trade debts | 44 | €31,650 | €23,259 | -€8,392 | -26.5% |
| Suppliers | 440/4 | €31,650 | €23,259 | -€8,392 | -26.5% |
| Taxes, remuneration and social security | 45 | €21,663 | €36,668 | +€15,005 | +69.3% |
| Taxes | 450/3 | €5,249 | €9,780 | +€4,531 | +86.3% |
| Remuneration and social security | 454/9 | €16,414 | €26,888 | +€10,474 | +63.8% |
| Other amounts payable | 47/48 | €74,621 | €208,133 | +€133,512 | +178.9% |
| Remuneration, social security and pensions | 62 | €328,049 | €284,636 | -€43,413 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,638 | €62,382 | -€7,256 | -10.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,613 | €0 | -€33,613 | -100.0% |
| Other operating charges | 640/8 | €4,566 | €3,537 | -€1,029 | -22.5% |
| Gross operating margin | 9900 | €496,910 | €462,276 | -€34,634 | -7.0% |
| Operating profit (loss) | 9901 | €61,045 | €111,722 | +€50,676 | +83.0% |
| Financial income | 75/76B | €8,960 | €8,536 | -€424 | -4.7% |
| Recurring financial income | 75 | €8,960 | €8,536 | -€424 | -4.7% |
| Financial charges | 65/66B | €5,462 | €6,030 | +€568 | +10.4% |
| Recurring financial charges | 65 | €5,462 | €6,030 | +€568 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €64,544 | €114,228 | +€49,684 | +77.0% |
| Income taxes | 67/77 | €4,000 | €36,193 | +€32,193 | +804.8% |
| Profit (loss) for the period | 9904 | €60,544 | €78,034 | +€17,490 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,544 | €78,034 | +€17,490 | +28.9% |
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.