DAFI: 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.
DAFI
Largest movements
- Cash -€2,511
down €2,511 (-100.0%), from €2,512 to €1
mainly Trade debts (-€6,406) and Tax, wage and social debts (-€2,000)
- Receivables within one year +€1,904
up €1,904 (+1.1%), from €166,454 to €168,358
of which Trade receivables: +€3,045
- Short-term financial debts +€8,022
up €8,022, from €0 to €8,022
- Trade debts -€6,406
down €6,406 (-75.3%), from €8,502 to €2,096
- Tax, wage and social debts -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin +€9,199
up €9,199 (+87.1%), from -€10,559 to -€1,359
- Taxes -€5,505
down €5,505, from €2,505 to -€3,000
- Staff costs -€624
no longer reported in 2025 (was €624)
- Financial charges +€115
up €115 (+14.4%), from €799 to €915
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 | €168,967 | €168,359 | -€607 | -0.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €168,967 | €168,359 | -€607 | -0.4% |
| Amounts receivable within one year | 40/41 | €166,454 | €168,358 | +€1,904 | +1.1% |
| Trade receivables | 40 | €9,684 | €12,729 | +€3,045 | +31.4% |
| Other amounts receivable | 41 | €156,770 | €155,630 | -€1,141 | -0.7% |
| Cash at bank and in hand | 54/58 | €2,512 | €1 | -€2,511 | -100.0% |
| Total equity and liabilities | 10/49 | €168,967 | €168,359 | -€607 | -0.4% |
| Equity | 10/15 | €155,377 | €155,154 | -€223 | -0.1% |
| Contributions | 10/11 | €11,775 | €11,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,602 | €143,379 | -€223 | -0.2% |
| Amounts payable | 17/49 | €13,590 | €13,205 | -€384 | -2.8% |
| Amounts payable within one year | 42/48 | €13,590 | €13,205 | -€384 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €8,022 | +€8,022 | |
| Credit institutions | 430/8 | - | €8,022 | +€8,022 | |
| Trade debts | 44 | €8,502 | €2,096 | -€6,406 | -75.3% |
| Suppliers | 440/4 | €8,502 | €2,096 | -€6,406 | -75.3% |
| Advances received on contracts in progress | 46 | €3,088 | €3,088 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,000 | - | -€2,000 | |
| Taxes | 450/3 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €624 | - | -€624 | |
| Other operating charges | 640/8 | €883 | €954 | +€71 | +8.1% |
| Gross operating margin | 9900 | -€10,559 | -€1,359 | +€9,199 | +87.1% |
| Operating profit (loss) | 9901 | -€12,066 | -€2,314 | +€9,752 | +80.8% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,276% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,276% |
| Financial charges | 65/66B | €799 | €915 | +€115 | +14.4% |
| Recurring financial charges | 65 | €799 | €915 | +€115 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,865 | -€3,223 | +€9,642 | +74.9% |
| Income taxes | 67/77 | €2,505 | -€3,000 | -€5,505 | |
| Profit (loss) for the period | 9904 | -€15,370 | -€223 | +€15,147 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,370 | -€223 | +€15,147 | +98.5% |
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 24 October 2026 via checked.be.