DAFIDO: 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.
DAFIDO
Largest movements
- Receivables within one year +€54,807
up €54,807 (+31.6%), from €173,262 to €228,069
- Deferred charges and accrued income +€10,358
up €10,358 (+1022.1%), from €1,013 to €11,371
- Tangible fixed assets -€7,913
down €7,913 (-6.3%), from €124,893 to €116,980
- Debts after one year +€32,640
up €32,640 (+11.0%), from €297,820 to €330,460
- Profit (loss) carried forward +€13,529
up €13,529 (+21.1%), from -€64,021 to -€50,492
- Short-term financial debts +€9,443
up €9,443 (+74.0%), from €12,765 to €22,208
- Tax, wage and social debts +€4,336
up €4,336 (+45.9%), from €9,450 to €13,786
- Current portion of long-term debt -€4,209
down €4,209 (-27.5%), from €15,300 to €11,091
- Financial charges +€3,452
up €3,452 (+12.5%), from €27,682 to €31,134
- Financial income +€2,609
up €2,609 (+30.0%), from €8,703 to €11,311
- Gross operating margin -€2,475
down €2,475 (-4.7%), from €53,187 to €50,712
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 | €301,258 | €358,500 | +€57,241 | +19.0% |
| Fixed assets | 21/28 | €126,973 | €119,060 | -€7,913 | -6.2% |
| Tangible fixed assets | 22/27 | €124,893 | €116,980 | -€7,913 | -6.3% |
| Land and buildings | 22 | €124,893 | €116,980 | -€7,913 | -6.3% |
| Financial fixed assets | 28 | €2,080 | €2,080 | = | 0.0% |
| Current assets | 29/58 | €174,285 | €239,440 | +€65,155 | +37.4% |
| Amounts receivable within one year | 40/41 | €173,262 | €228,069 | +€54,807 | +31.6% |
| Other amounts receivable | 41 | €173,262 | €228,069 | +€54,807 | +31.6% |
| Cash at bank and in hand | 54/58 | €10 | - | -€10 | |
| Deferred charges and accrued income | 490/1 | €1,013 | €11,371 | +€10,358 | +1022.1% |
| Total equity and liabilities | 10/49 | €301,258 | €358,500 | +€57,241 | +19.0% |
| Equity | 10/15 | -€42,921 | -€29,392 | +€13,529 | +31.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €640 | €640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,021 | -€50,492 | +€13,529 | +21.1% |
| Amounts payable | 17/49 | €344,179 | €387,892 | +€43,713 | +12.7% |
| Amounts payable after more than one year | 17 | €297,820 | €330,460 | +€32,640 | +11.0% |
| Financial debts | 170/4 | €297,820 | €330,460 | +€32,640 | +11.0% |
| Amounts payable within one year | 42/48 | €39,713 | €49,646 | +€9,934 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €15,300 | €11,091 | -€4,209 | -27.5% |
| Financial debts | 43 | €12,765 | €22,208 | +€9,443 | +74.0% |
| Credit institutions | 430/8 | €12,765 | €22,208 | +€9,443 | +74.0% |
| Trade debts | 44 | €2,198 | €2,561 | +€363 | +16.5% |
| Suppliers | 440/4 | €2,198 | €2,561 | +€363 | +16.5% |
| Taxes, remuneration and social security | 45 | €9,450 | €13,786 | +€4,336 | +45.9% |
| Taxes | 450/3 | €9,450 | €13,786 | +€4,336 | +45.9% |
| Accrued charges and deferred income | 492/3 | €6,646 | €7,786 | +€1,140 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,913 | €7,913 | = | 0.0% |
| Other operating charges | 640/8 | €2,004 | €2,128 | +€124 | +6.2% |
| Gross operating margin | 9900 | €53,187 | €50,712 | -€2,475 | -4.7% |
| Operating profit (loss) | 9901 | €43,270 | €40,671 | -€2,599 | -6.0% |
| Financial income | 75/76B | €8,703 | €11,311 | +€2,609 | +30.0% |
| Recurring financial income | 75 | €8,703 | €11,311 | +€2,609 | +30.0% |
| Financial charges | 65/66B | €27,682 | €31,134 | +€3,452 | +12.5% |
| Recurring financial charges | 65 | €27,682 | €31,134 | +€3,452 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €24,291 | €20,848 | -€3,442 | -14.2% |
| Income taxes | 67/77 | €7,750 | €7,320 | -€430 | -5.6% |
| Profit (loss) for the period | 9904 | €16,541 | €13,529 | -€3,012 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,541 | €13,529 | -€3,012 | -18.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.