DAFIN: 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.
DAFIN
Largest movements
- Financial fixed assets -€157,000
down €157,000 (-14.6%), from €1.1m to €916,045
- Profit (loss) carried forward -€126,502
down €126,502 (-15.5%), from €814,439 to €687,937
- Other debts -€19,581
down €19,581 (-11.3%), from €173,793 to €154,213
- Accrued charges and deferred income -€19,071
down €19,071 (-99.7%), from €19,131 to €60
- Financial charges +€147,648
up €147,648 (+1562.7%), from €9,448 to €157,096
of which Non-recurring financial charges: +€157,000
- Financial income +€22,611
up €22,611 (+320.9%), from €7,045 to €29,656
- Gross operating margin +€17,113
up €17,113, from -€6,744 to €10,369
- Other operating charges +€7,232
up €7,232 (+9642.1%), from €75 to €7,307
- Staff costs -€960
down €960 (-100.0%), from €960 to €0
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 | €1,090,969 | €923,512 | -€167,456 | -15.3% |
| Fixed assets | 21/28 | €1,074,420 | €918,191 | -€156,230 | -14.5% |
| Tangible fixed assets | 22/27 | €1,375 | €2,145 | +€770 | +56.0% |
| Furniture and vehicles | 24 | €1,375 | €2,145 | +€770 | +56.0% |
| Financial fixed assets | 28 | €1,073,045 | €916,045 | -€157,000 | -14.6% |
| Current assets | 29/58 | €16,548 | €5,322 | -€11,227 | -67.8% |
| Amounts receivable within one year | 40/41 | €10,101 | €4,316 | -€5,785 | -57.3% |
| Trade receivables | 40 | €970 | €3,180 | +€2,210 | +227.8% |
| Other amounts receivable | 41 | €9,131 | €1,136 | -€7,995 | -87.6% |
| Cash at bank and in hand | 54/58 | €6,448 | €1,006 | -€5,442 | -84.4% |
| Total equity and liabilities | 10/49 | €1,090,969 | €923,512 | -€167,456 | -15.3% |
| Equity | 10/15 | €893,628 | €767,125 | -€126,502 | -14.2% |
| Contributions | 10/11 | €43,200 | €43,200 | = | 0.0% |
| Reserves | 13 | €35,989 | €35,989 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,560 | €5,560 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,560 | €5,560 | = | 0.0% |
| Distributable reserves | 133 | €30,429 | €30,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | €814,439 | €687,937 | -€126,502 | -15.5% |
| Amounts payable | 17/49 | €197,341 | €156,387 | -€40,954 | -20.8% |
| Amounts payable within one year | 42/48 | €178,210 | €156,327 | -€21,883 | -12.3% |
| Trade debts | 44 | €886 | €1,979 | +€1,093 | +123.4% |
| Suppliers | 440/4 | €886 | €1,979 | +€1,093 | +123.4% |
| Taxes, remuneration and social security | 45 | €3,531 | €136 | -€3,395 | -96.2% |
| Taxes | 450/3 | €3,531 | €136 | -€3,395 | -96.2% |
| Other amounts payable | 47/48 | €173,793 | €154,213 | -€19,581 | -11.3% |
| Accrued charges and deferred income | 492/3 | €19,131 | €60 | -€19,071 | -99.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €960 | €0 | -€960 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | €1,728 | +€353 | +25.7% |
| Other operating charges | 640/8 | €75 | €7,307 | +€7,232 | +9642.1% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | -€6,744 | €10,369 | +€17,113 | |
| Operating profit (loss) | 9901 | -€9,154 | €1,084 | +€10,238 | |
| Financial income | 75/76B | €7,045 | €29,656 | +€22,611 | +320.9% |
| Recurring financial income | 75 | €7,045 | €29,656 | +€22,611 | +320.9% |
| Financial charges | 65/66B | €9,448 | €157,096 | +€147,648 | +1562.7% |
| Recurring financial charges | 65 | €9,448 | €96 | -€9,352 | -99.0% |
| Non-recurring financial charges | 66B | - | €157,000 | +€157,000 | |
| Profit (loss) for the period before taxes | 9903 | -€11,557 | -€126,356 | -€114,799 | -993.3% |
| Income taxes | 67/77 | €67 | €147 | +€80 | +119.7% |
| Profit (loss) for the period | 9904 | -€11,624 | -€126,502 | -€114,879 | -988.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,624 | -€126,502 | -€114,879 | -988.3% |
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 30 September 2026 via checked.be.