DAFFROW: 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.
DAFFROW
Largest movements
- Receivables within one year +€10,709
up €10,709 (+46.9%), from €22,839 to €33,548
of which Other amounts receivable: +€7,239
- Cash -€5,951
no longer reported in 2025 (was €5,951)
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€10,709)
- Tangible fixed assets -€4,933
down €4,933 (-34.9%), from €14,123 to €9,190
of which Leasing and similar rights: -€4,679
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€15,637
down €15,637 (-96.0%), from €16,293 to €656
- Tax, wage and social debts -€5,116
down €5,116 (-70.6%), from €7,244 to €2,128
- Debts after one year -€4,679
down €4,679 (-61.4%), from €7,625 to €2,946
- Reserves +€3,000
up €3,000 (+283.0%), from €1,060 to €4,060
of which Distributable reserves: +€4,060
- Purchases and services +€52,363
new in 2025: €52,363
- Gross operating margin -€2,161
down €2,161 (-11.1%), from €19,468 to €17,307
- Financial income -€596
down €596 (-33.9%), from €1,756 to €1,160
- Other operating charges -€277
down €277 (-23.2%), from €1,195 to €918
- Depreciation +€265
up €265 (+4.3%), from €6,216 to €6,481
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 | €43,756 | €43,709 | -€47 | -0.1% |
| Fixed assets | 21/28 | €14,123 | €9,190 | -€4,933 | -34.9% |
| Tangible fixed assets | 22/27 | €14,123 | €9,190 | -€4,933 | -34.9% |
| Plant, machinery and equipment | 23 | €1,819 | €1,565 | -€254 | -14.0% |
| Leasing and similar rights | 25 | €12,304 | €7,625 | -€4,679 | -38.0% |
| Current assets | 29/58 | €29,633 | €34,519 | +€4,886 | +16.5% |
| Amounts receivable within one year | 40/41 | €22,839 | €33,548 | +€10,709 | +46.9% |
| Trade receivables | 40 | €5,082 | €8,552 | +€3,470 | +68.3% |
| Other amounts receivable | 41 | €17,757 | €24,996 | +€7,239 | +40.8% |
| Cash at bank and in hand | 54/58 | €5,951 | - | -€5,951 | |
| Deferred charges and accrued income | 490/1 | €843 | €971 | +€128 | +15.2% |
| Total equity and liabilities | 10/49 | €43,756 | €43,709 | -€47 | -0.1% |
| Equity | 10/15 | €23,553 | €10,916 | -€12,637 | -53.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,060 | €4,060 | +€3,000 | +283.0% |
| Non-distributable reserves | 130/1 | €1,060 | - | -€1,060 | |
| Reserves not available under the articles | 1311 | €1,060 | - | -€1,060 | |
| Distributable reserves | 133 | - | €4,060 | +€4,060 | |
| Profit (loss) carried forward | 14 | €16,293 | €656 | -€15,637 | -96.0% |
| Amounts payable | 17/49 | €20,203 | €32,793 | +€12,590 | +62.3% |
| Amounts payable after more than one year | 17 | €7,625 | €2,946 | -€4,679 | -61.4% |
| Financial debts | 170/4 | €7,625 | €2,946 | -€4,679 | -61.4% |
| Amounts payable within one year | 42/48 | €12,578 | €29,847 | +€17,269 | +137.3% |
| Current portion of amounts payable after more than one year | 42 | €4,679 | €4,679 | = | 0.0% |
| Financial debts | 43 | - | €1,762 | +€1,762 | |
| Credit institutions | 430/8 | - | €1,762 | +€1,762 | |
| Trade debts | 44 | €655 | €1,278 | +€623 | +95.1% |
| Suppliers | 440/4 | €655 | €1,278 | +€623 | +95.1% |
| Taxes, remuneration and social security | 45 | €7,244 | €2,128 | -€5,116 | -70.6% |
| Taxes | 450/3 | €7,244 | €2,128 | -€5,116 | -70.6% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €52,363 | +€52,363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,216 | €6,481 | +€265 | +4.3% |
| Other operating charges | 640/8 | €1,195 | €918 | -€277 | -23.2% |
| Gross operating margin | 9900 | €19,468 | €17,307 | -€2,161 | -11.1% |
| Operating profit (loss) | 9901 | €12,057 | €9,908 | -€2,149 | -17.8% |
| Financial income | 75/76B | €1,756 | €1,160 | -€596 | -33.9% |
| Recurring financial income | 75 | €1,756 | €1,160 | -€596 | -33.9% |
| Financial charges | 65/66B | €385 | €288 | -€97 | -25.2% |
| Recurring financial charges | 65 | €385 | €288 | -€97 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €13,428 | €10,780 | -€2,648 | -19.7% |
| Income taxes | 67/77 | €3,382 | €3,417 | +€35 | +1.0% |
| Profit (loss) for the period | 9904 | €10,046 | €7,363 | -€2,683 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,046 | €7,363 | -€2,683 | -26.7% |
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 1 October 2026 via checked.be.