DAFG: 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.
DAFG
Largest movements
- Receivables within one year +€14,441
up €14,441 (+301%), from €4,794 to €19,235
of which Other amounts receivable: +€14,789
- Tangible fixed assets -€1,530
down €1,530 (-44.9%), from €3,405 to €1,875
of which Furniture and vehicles: -€1,994
- Deferred charges and accrued income +€541
up €541 (+150%), from €362 to €903
- Debts after one year +€6,835
up €6,835 (+34.4%), from €19,863 to €26,698
- Short-term financial debts +€4,123
up €4,123 (+145%), from €2,836 to €6,959
- Advances received +€4,047
new in 2025: €4,047
- Accrued charges and deferred income -€2,283
down €2,283 (-100%), from €2,283 to €0
- Current portion of long-term debt +€603
up €603 (+10.0%), from €6,004 to €6,607
- Financial charges +€991
up €991 (+24.6%), from €4,032 to €5,023
- Other operating charges -€642
down €642 (-39.7%), from €1,616 to €974
- Depreciation -€119
down €119 (-3.9%), from €3,047 to €2,928
- Taxes +€114
new in 2025: €114
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 | €14,124 | €27,745 | +€13,621 | +96.4% |
| Fixed assets | 21/28 | €3,405 | €1,875 | -€1,530 | -44.9% |
| Tangible fixed assets | 22/27 | €3,405 | €1,875 | -€1,530 | -44.9% |
| Plant, machinery and equipment | 23 | €1,204 | €1,668 | +€464 | +38.6% |
| Furniture and vehicles | 24 | €2,202 | €208 | -€1,994 | -90.6% |
| Current assets | 29/58 | €10,719 | €25,870 | +€15,151 | +141% |
| Stocks and contracts in progress | 3 | €3,769 | €3,769 | = | 0.0% |
| Stocks | 30/36 | €3,769 | €3,769 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,794 | €19,235 | +€14,441 | +301% |
| Trade receivables | 40 | €567 | €218 | -€349 | -61.5% |
| Other amounts receivable | 41 | €4,228 | €19,017 | +€14,789 | +350% |
| Cash at bank and in hand | 54/58 | €1,794 | €1,963 | +€169 | +9.4% |
| Deferred charges and accrued income | 490/1 | €362 | €903 | +€541 | +150% |
| Total equity and liabilities | 10/49 | €14,124 | €27,745 | +€13,621 | +96.4% |
| Equity | 10/15 | -€20,840 | -€20,714 | +€126 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,098 | €1,098 | = | 0.0% |
| Non-distributable reserves | 130/1 | €995 | €995 | = | 0.0% |
| Reserves not available under the articles | 1311 | €995 | €995 | = | 0.0% |
| Distributable reserves | 133 | €103 | €103 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,138 | -€28,012 | +€126 | +0.4% |
| Amounts payable | 17/49 | €34,964 | €48,459 | +€13,495 | +38.6% |
| Amounts payable after more than one year | 17 | €19,863 | €26,698 | +€6,835 | +34.4% |
| Financial debts | 170/4 | €19,863 | €26,698 | +€6,835 | +34.4% |
| Amounts payable within one year | 42/48 | €12,819 | €21,762 | +€8,943 | +69.8% |
| Current portion of amounts payable after more than one year | 42 | €6,004 | €6,607 | +€603 | +10.0% |
| Financial debts | 43 | €2,836 | €6,959 | +€4,123 | +145% |
| Credit institutions | 430/8 | €2,836 | €6,959 | +€4,123 | +145% |
| Trade debts | 44 | €3,478 | €3,925 | +€447 | +12.8% |
| Suppliers | 440/4 | €3,478 | €3,925 | +€447 | +12.8% |
| Advances received on contracts in progress | 46 | - | €4,047 | +€4,047 | |
| Taxes, remuneration and social security | 45 | €391 | €114 | -€277 | -70.7% |
| Taxes | 450/3 | €391 | €114 | -€277 | -70.7% |
| Other amounts payable | 47/48 | €110 | €110 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,283 | €0 | -€2,283 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,047 | €2,928 | -€119 | -3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,616 | €974 | -€642 | -39.7% |
| Gross operating margin | 9900 | €9,208 | €9,166 | -€42 | -0.5% |
| Operating profit (loss) | 9901 | €4,544 | €5,263 | +€719 | +15.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €4,032 | €5,023 | +€991 | +24.6% |
| Recurring financial charges | 65 | €4,032 | €5,023 | +€991 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €512 | €240 | -€272 | -53.1% |
| Income taxes | 67/77 | - | €114 | +€114 | |
| Profit (loss) for the period | 9904 | €512 | €126 | -€387 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €512 | €126 | -€387 | -75.5% |
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 15 October 2026 via checked.be.