DAF: 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.
DAF
Largest movements
- Cash -€8,060
down €8,060 (-72.9%), from €11,060 to €3,000
- Profit (loss) carried forward -€7,484
down €7,484 (-86.4%), from -€8,667 to -€16,151
- Tax, wage and social debts -€368
down €368 (-41.5%), from €888 to €520
- Gross operating margin -€18,057
down €18,057, from €10,587 to -€7,470
- Other operating charges -€2,899
no longer reported in 2023 (was €2,899)
- Financial charges -€333
down €333 (-94.6%), from €352 to €19
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,060 | €3,104 | -€7,956 | -71.9% |
| Current assets | 29/58 | €11,060 | €3,104 | -€7,956 | -71.9% |
| Amounts receivable within one year | 40/41 | - | €104 | +€104 | |
| Other amounts receivable | 41 | - | €104 | +€104 | |
| Cash at bank and in hand | 54/58 | €11,060 | €3,000 | -€8,060 | -72.9% |
| Total equity and liabilities | 10/49 | €11,060 | €3,104 | -€7,956 | -71.9% |
| Equity | 10/15 | €9,933 | €2,449 | -€7,484 | -75.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,667 | -€16,151 | -€7,484 | -86.4% |
| Amounts payable | 17/49 | €1,127 | €655 | -€472 | -41.9% |
| Amounts payable within one year | 42/48 | €1,127 | €655 | -€472 | -41.9% |
| Trade debts | 44 | €104 | - | -€104 | |
| Suppliers | 440/4 | €104 | - | -€104 | |
| Taxes, remuneration and social security | 45 | €888 | €520 | -€368 | -41.5% |
| Taxes | 450/3 | €888 | €520 | -€368 | -41.5% |
| Other amounts payable | 47/48 | €135 | €135 | +€0 | +0.1% |
| Other operating charges | 640/8 | €2,899 | - | -€2,899 | |
| Gross operating margin | 9900 | €10,587 | -€7,470 | -€18,057 | |
| Operating profit (loss) | 9901 | €7,688 | -€7,470 | -€15,158 | |
| Financial charges | 65/66B | €352 | €19 | -€333 | -94.6% |
| Recurring financial charges | 65 | €352 | €19 | -€333 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €7,336 | -€7,489 | -€14,825 | |
| Profit (loss) for the period | 9904 | €7,336 | -€7,489 | -€14,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,336 | -€7,489 | -€14,825 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.