D.A.F.T. BV: 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.
D.A.F.T. BV
Largest movements
- Cash +€28,996
up €28,996 (+46.0%), from €63,044 to €92,040
mainly Net result for the year (+€54,647) and Depreciation (+€24,705)
- Tangible fixed assets -€23,425
down €23,425 (-6.4%), from €364,312 to €340,887
of which Land and buildings: -€19,815
- Receivables within one year +€19,081
up €19,081 (+13.7%), from €138,943 to €158,024
of which Other amounts receivable: +€20,548
- Reserves +€54,647
up €54,647 (+19.6%), from €279,264 to €333,911
- Debts after one year -€29,241
down €29,241 (-13.8%), from €212,069 to €182,828
- Tax, wage and social debts -€7,349
down €7,349 (-28.9%), from €25,423 to €18,074
of which Taxes: -€8,621
- Short-term financial debts +€6,770
new in 2025: €6,770
- Gross operating margin -€1,945
down €1,945 (-1.7%), from €116,493 to €114,549
- Depreciation -€1,692
down €1,692 (-6.4%), from €26,397 to €24,705
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 | €567,050 | €592,724 | +€25,674 | +4.5% |
| Fixed assets | 21/28 | €364,312 | €340,887 | -€23,425 | -6.4% |
| Tangible fixed assets | 22/27 | €364,312 | €340,887 | -€23,425 | -6.4% |
| Land and buildings | 22 | €353,268 | €333,453 | -€19,815 | -5.6% |
| Furniture and vehicles | 24 | €11,044 | €7,435 | -€3,609 | -32.7% |
| Current assets | 29/58 | €202,738 | €251,837 | +€49,099 | +24.2% |
| Amounts receivable within one year | 40/41 | €138,943 | €158,024 | +€19,081 | +13.7% |
| Trade receivables | 40 | €24,372 | €22,905 | -€1,467 | -6.0% |
| Other amounts receivable | 41 | €114,571 | €135,119 | +€20,548 | +17.9% |
| Current investments | 50/53 | €600 | €600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,044 | €92,040 | +€28,996 | +46.0% |
| Deferred charges and accrued income | 490/1 | €150 | €1,172 | +€1,022 | +680% |
| Total equity and liabilities | 10/49 | €567,050 | €592,724 | +€25,674 | +4.5% |
| Equity | 10/15 | €297,856 | €352,503 | +€54,647 | +18.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €279,264 | €333,911 | +€54,647 | +19.6% |
| Distributable reserves | 133 | €279,264 | €333,911 | +€54,647 | +19.6% |
| Amounts payable | 17/49 | €269,194 | €240,221 | -€28,973 | -10.8% |
| Amounts payable after more than one year | 17 | €212,069 | €182,828 | -€29,241 | -13.8% |
| Financial debts | 170/4 | €212,069 | €182,828 | -€29,241 | -13.8% |
| Amounts payable within one year | 42/48 | €57,126 | €57,394 | +€268 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €28,657 | €29,241 | +€584 | +2.0% |
| Financial debts | 43 | - | €6,770 | +€6,770 | |
| Credit institutions | 430/8 | - | €6,770 | +€6,770 | |
| Trade debts | 44 | €3,046 | €3,308 | +€263 | +8.6% |
| Suppliers | 440/4 | €3,046 | €3,308 | +€263 | +8.6% |
| Taxes, remuneration and social security | 45 | €25,423 | €18,074 | -€7,349 | -28.9% |
| Taxes | 450/3 | €25,423 | €16,802 | -€8,621 | -33.9% |
| Remuneration and social security | 454/9 | - | €1,272 | +€1,272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,397 | €24,705 | -€1,692 | -6.4% |
| Other operating charges | 640/8 | €2,764 | €3,492 | +€728 | +26.3% |
| Gross operating margin | 9900 | €116,493 | €114,549 | -€1,945 | -1.7% |
| Operating profit (loss) | 9901 | €87,332 | €86,352 | -€980 | -1.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €5,662 | €5,291 | -€371 | -6.6% |
| Recurring financial charges | 65 | €5,662 | €5,291 | -€371 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €81,670 | €81,061 | -€609 | -0.7% |
| Income taxes | 67/77 | €26,439 | €26,414 | -€25 | -0.1% |
| Profit (loss) for the period | 9904 | €55,231 | €54,647 | -€584 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,231 | €54,647 | -€584 | -1.1% |
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 30 October 2026 via checked.be.