DAFA CONSULT: 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.
DAFA CONSULT
Largest movements
- Cash +€41,166
up €41,166 (+148.6%), from €27,704 to €68,870
mainly Net result for the year (+€34,679) and Tax, wage and social debts (+€16,918)
- Receivables within one year +€9,461
up €9,461 (+61.1%), from €15,484 to €24,945
of which Trade receivables: +€6,304
- Reserves +€34,679
up €34,679 (+114.2%), from €30,367 to €65,046
- Tax, wage and social debts +€16,918
up €16,918 (+159.2%), from €10,629 to €27,547
of which Taxes: +€14,359
- Trade debts -€981
down €981 (-51.4%), from €1,909 to €928
- Gross operating margin +€12,875
up €12,875 (+40.7%), from €31,648 to €44,523
- Taxes +€3,177
up €3,177 (+52.0%), from €6,111 to €9,288
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 | €44,905 | €95,521 | +€50,616 | +112.7% |
| Fixed assets | 21/28 | €1,718 | €1,707 | -€11 | -0.6% |
| Tangible fixed assets | 22/27 | €1,718 | €1,707 | -€11 | -0.6% |
| Furniture and vehicles | 24 | €1,718 | €1,707 | -€11 | -0.6% |
| Current assets | 29/58 | €43,187 | €93,814 | +€50,627 | +117.2% |
| Amounts receivable within one year | 40/41 | €15,484 | €24,945 | +€9,461 | +61.1% |
| Trade receivables | 40 | €6,300 | €12,604 | +€6,304 | +100.1% |
| Other amounts receivable | 41 | €9,184 | €12,340 | +€3,157 | +34.4% |
| Cash at bank and in hand | 54/58 | €27,704 | €68,870 | +€41,166 | +148.6% |
| Total equity and liabilities | 10/49 | €44,905 | €95,521 | +€50,616 | +112.7% |
| Equity | 10/15 | €32,367 | €67,046 | +€34,679 | +107.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,367 | €65,046 | +€34,679 | +114.2% |
| Distributable reserves | 133 | €30,367 | €65,046 | +€34,679 | +114.2% |
| Amounts payable | 17/49 | €12,538 | €28,475 | +€15,937 | +127.1% |
| Amounts payable within one year | 42/48 | €12,538 | €28,475 | +€15,937 | +127.1% |
| Trade debts | 44 | €1,909 | €928 | -€981 | -51.4% |
| Suppliers | 440/4 | €1,909 | €928 | -€981 | -51.4% |
| Taxes, remuneration and social security | 45 | €10,629 | €27,547 | +€16,918 | +159.2% |
| Taxes | 450/3 | €10,629 | €24,988 | +€14,359 | +135.1% |
| Remuneration and social security | 454/9 | - | €2,559 | +€2,559 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €593 | €803 | +€210 | +35.3% |
| Other operating charges | 640/8 | €310 | €183 | -€127 | -41.0% |
| Gross operating margin | 9900 | €31,648 | €44,523 | +€12,875 | +40.7% |
| Operating profit (loss) | 9901 | €30,744 | €43,537 | +€12,793 | +41.6% |
| Financial income | 75/76B | €278 | €583 | +€305 | +109.6% |
| Recurring financial income | 75 | €278 | €583 | +€305 | +109.6% |
| Financial charges | 65/66B | €189 | €154 | -€36 | -18.8% |
| Recurring financial charges | 65 | €189 | €154 | -€36 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €30,833 | €43,966 | +€13,133 | +42.6% |
| Income taxes | 67/77 | €6,111 | €9,288 | +€3,177 | +52.0% |
| Profit (loss) for the period | 9904 | €24,723 | €34,679 | +€9,956 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,723 | €34,679 | +€9,956 | +40.3% |
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 1 October 2026 via checked.be.