DAFFIN: 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.
DAFFIN
Largest movements
- Cash +€21,836
up €21,836 (+49.0%), from €44,538 to €66,373
mainly Other debts (+€45,721) and Net result for the year (+€21,039)
- Tangible fixed assets -€12,485
down €12,485 (-45.5%), from €27,468 to €14,982
- Deferred charges and accrued income -€1,525
down €1,525 (-77.8%), from €1,961 to €436
- Other debts +€45,721
up €45,721 (+215.4%), from €21,229 to €66,951
- Profit (loss) carried forward -€26,382
no longer reported in 2025 (was €26,382)
- Current portion of long-term debt -€8,525
down €8,525 (-74.8%), from €11,390 to €2,865
- Debts after one year -€2,865
no longer reported in 2025 (was €2,865)
- Trade debts -€1,043
down €1,043 (-86.2%), from €1,210 to €166
- Gross operating margin +€20,647
up €20,647 (+94.4%), from €21,863 to €42,510
- Taxes +€4,504
up €4,504 (+270.1%), from €1,668 to €6,172
- Other operating charges +€490
up €490 (+77.1%), from €635 to €1,125
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 | €74,632 | €82,125 | +€7,493 | +10.0% |
| Fixed assets | 21/28 | €27,801 | €15,315 | -€12,485 | -44.9% |
| Tangible fixed assets | 22/27 | €27,468 | €14,982 | -€12,485 | -45.5% |
| Furniture and vehicles | 24 | €27,468 | €14,982 | -€12,485 | -45.5% |
| Financial fixed assets | 28 | €333 | €333 | = | 0.0% |
| Current assets | 29/58 | €46,831 | €66,809 | +€19,978 | +42.7% |
| Amounts receivable within one year | 40/41 | €332 | - | -€332 | |
| Other amounts receivable | 41 | €332 | - | -€332 | |
| Cash at bank and in hand | 54/58 | €44,538 | €66,373 | +€21,836 | +49.0% |
| Deferred charges and accrued income | 490/1 | €1,961 | €436 | -€1,525 | -77.8% |
| Total equity and liabilities | 10/49 | €74,632 | €82,125 | +€7,493 | +10.0% |
| Equity | 10/15 | €27,382 | €1,000 | -€26,382 | -96.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,382 | - | -€26,382 | |
| Amounts payable | 17/49 | €47,250 | €81,125 | +€33,874 | +71.7% |
| Amounts payable after more than one year | 17 | €2,865 | - | -€2,865 | |
| Financial debts | 170/4 | €2,865 | - | -€2,865 | |
| Amounts payable within one year | 42/48 | €42,691 | €79,622 | +€36,931 | +86.5% |
| Current portion of amounts payable after more than one year | 42 | €11,390 | €2,865 | -€8,525 | -74.8% |
| Trade debts | 44 | €1,210 | €166 | -€1,043 | -86.2% |
| Suppliers | 440/4 | €1,210 | €166 | -€1,043 | -86.2% |
| Taxes, remuneration and social security | 45 | €8,862 | €9,639 | +€778 | +8.8% |
| Taxes | 450/3 | €8,862 | €9,639 | +€778 | +8.8% |
| Other amounts payable | 47/48 | €21,229 | €66,951 | +€45,721 | +215.4% |
| Accrued charges and deferred income | 492/3 | €1,694 | €1,503 | -€191 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,485 | €12,485 | = | 0.0% |
| Other operating charges | 640/8 | €635 | €1,125 | +€490 | +77.1% |
| Gross operating margin | 9900 | €21,863 | €42,510 | +€20,647 | +94.4% |
| Operating profit (loss) | 9901 | €8,742 | €28,900 | +€20,157 | +230.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,990 | €1,689 | -€301 | -15.1% |
| Recurring financial charges | 65 | €1,990 | €1,689 | -€301 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €6,753 | €27,211 | +€20,458 | +303.0% |
| Income taxes | 67/77 | €1,668 | €6,172 | +€4,504 | +270.1% |
| Profit (loss) for the period | 9904 | €5,085 | €21,039 | +€15,954 | +313.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,085 | €21,039 | +€15,954 | +313.7% |
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 2 October 2026 via checked.be.