THINGS 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.
THINGS DIFFUSION
Largest movements
- Receivables within one year -€5,590
down €5,590 (-32.0%), from €17,482 to €11,892
of which Trade receivables: -€5,795
- Tangible fixed assets -€4,972
down €4,972 (-19.9%), from €24,930 to €19,958
of which Furniture and vehicles: -€4,836
- Trade debts -€8,808
down €8,808 (-68.3%), from €12,895 to €4,087
- Other debts +€6,138
up €6,138 (+50.1%), from €12,262 to €18,400
- Tax, wage and social debts -€5,411
down €5,411 (-76.5%), from €7,069 to €1,658
- Current portion of long-term debt -€4,865
down €4,865 (-26.8%), from €18,142 to €13,277
- Profit (loss) carried forward +€4,744
up €4,744 (+16.4%), from -€28,982 to -€24,238
- Gross operating margin +€27,236
up €27,236, from -€9,129 to €18,107
- Depreciation -€591
down €591 (-9.8%), from €6,043 to €5,452
- Taxes -€454
down €454 (-37.5%), from €1,212 to €758
- Other operating charges +€343
up €343 (+43.2%), from €794 to €1,137
- Financial charges +€261
up €261 (+3.9%), from €6,770 to €7,031
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,750 | €60,031 | -€10,719 | -15.2% |
| Fixed assets | 21/28 | €49,930 | €44,958 | -€4,972 | -10.0% |
| Tangible fixed assets | 22/27 | €24,930 | €19,958 | -€4,972 | -19.9% |
| Plant, machinery and equipment | 23 | €216 | €80 | -€136 | -63.0% |
| Furniture and vehicles | 24 | €24,714 | €19,878 | -€4,836 | -19.6% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €20,820 | €15,073 | -€5,747 | -27.6% |
| Stocks and contracts in progress | 3 | €2,768 | €2,561 | -€207 | -7.5% |
| Stocks | 30/36 | €2,768 | €2,561 | -€207 | -7.5% |
| Amounts receivable within one year | 40/41 | €17,482 | €11,892 | -€5,590 | -32.0% |
| Trade receivables | 40 | €17,482 | €11,687 | -€5,795 | -33.1% |
| Other amounts receivable | 41 | - | €205 | +€205 | |
| Deferred charges and accrued income | 490/1 | €570 | €620 | +€50 | +8.8% |
| Total equity and liabilities | 10/49 | €70,750 | €60,031 | -€10,719 | -15.2% |
| Equity | 10/15 | -€8,522 | -€3,778 | +€4,744 | +55.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€28,982 | -€24,238 | +€4,744 | +16.4% |
| Amounts payable | 17/49 | €79,272 | €63,809 | -€15,463 | -19.5% |
| Amounts payable within one year | 42/48 | €75,672 | €60,209 | -€15,463 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €18,142 | €13,277 | -€4,865 | -26.8% |
| Financial debts | 43 | €25,304 | €22,787 | -€2,517 | -9.9% |
| Credit institutions | 430/8 | €25,304 | €22,787 | -€2,517 | -9.9% |
| Trade debts | 44 | €12,895 | €4,087 | -€8,808 | -68.3% |
| Suppliers | 440/4 | €12,895 | €4,087 | -€8,808 | -68.3% |
| Taxes, remuneration and social security | 45 | €7,069 | €1,658 | -€5,411 | -76.5% |
| Taxes | 450/3 | €7,069 | €1,658 | -€5,411 | -76.5% |
| Other amounts payable | 47/48 | €12,262 | €18,400 | +€6,138 | +50.1% |
| Accrued charges and deferred income | 492/3 | €3,600 | €3,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,043 | €5,452 | -€591 | -9.8% |
| Other operating charges | 640/8 | €794 | €1,137 | +€343 | +43.2% |
| Gross operating margin | 9900 | -€9,129 | €18,107 | +€27,236 | |
| Operating profit (loss) | 9901 | -€15,966 | €11,518 | +€27,484 | |
| Financial income | 75/76B | €1,052 | €1,015 | -€37 | -3.5% |
| Recurring financial income | 75 | €1,052 | €1,015 | -€37 | -3.5% |
| Financial charges | 65/66B | €6,770 | €7,031 | +€261 | +3.9% |
| Recurring financial charges | 65 | €6,770 | €7,031 | +€261 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,684 | €5,502 | +€27,186 | |
| Income taxes | 67/77 | €1,212 | €758 | -€454 | -37.5% |
| Profit (loss) for the period | 9904 | -€22,896 | €4,744 | +€27,640 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,896 | €4,744 | +€27,640 |
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 24 October 2026 via checked.be.