DAFRA ENGINEERING: 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.
DAFRA ENGINEERING
Largest movements
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Cash +€142,493
up €142,493 (+92.4%), from €154,240 to €296,732
mainly Current investments (+€200,000) and Net result for the year (+€36,993)
- Receivables within one year -€8,346
down €8,346 (-27.0%), from €30,885 to €22,539
of which Other amounts receivable: -€10,040
- Deferred charges and accrued income -€6,574
down €6,574 (-100.0%), from €6,574 to €0
- Reserves -€65,510
down €65,510 (-16.9%), from €386,607 to €321,097
of which Distributable reserves: -€65,510
- Tax, wage and social debts -€6,174
down €6,174 (-31.3%), from €19,701 to €13,527
of which Remuneration and social security: -€6,031
- Trade debts -€5,674
down €5,674 (-73.4%), from €7,729 to €2,055
- Other debts +€5,000
up €5,000, from €0 to €5,000
- Gross operating margin +€25,460
up €25,460 (+86.3%), from €29,498 to €54,959
- Taxes +€9,883
up €9,883 (+259.3%), from €3,812 to €13,695
- Depreciation +€1,489
up €1,489 (+22.3%), from €6,669 to €8,158
- Financial income -€1,290
down €1,290 (-17.6%), from €7,318 to €6,028
- Other operating charges -€601
down €601 (-28.6%), from €2,102 to €1,501
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 | €480,091 | €408,136 | -€71,955 | -15.0% |
| Fixed assets | 21/28 | €36,472 | €36,945 | +€473 | +1.3% |
| Tangible fixed assets | 22/27 | €36,472 | €36,945 | +€473 | +1.3% |
| Plant, machinery and equipment | 23 | €721 | €3,113 | +€2,392 | +331.6% |
| Furniture and vehicles | 24 | €10,000 | €14,206 | +€4,206 | +42.1% |
| Other tangible fixed assets | 26 | €25,751 | €19,626 | -€6,125 | -23.8% |
| Current assets | 29/58 | €443,619 | €371,191 | -€72,428 | -16.3% |
| Stocks and contracts in progress | 3 | €51,919 | €51,919 | = | 0.0% |
| Stocks | 30/36 | €51,919 | €51,919 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,885 | €22,539 | -€8,346 | -27.0% |
| Trade receivables | 40 | €16,113 | €17,807 | +€1,694 | +10.5% |
| Other amounts receivable | 41 | €14,773 | €4,732 | -€10,040 | -68.0% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €154,240 | €296,732 | +€142,493 | +92.4% |
| Deferred charges and accrued income | 490/1 | €6,574 | €0 | -€6,574 | -100.0% |
| Total equity and liabilities | 10/49 | €480,091 | €408,136 | -€71,955 | -15.0% |
| Equity | 10/15 | €413,649 | €348,142 | -€65,507 | -15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €386,607 | €321,097 | -€65,510 | -16.9% |
| Non-distributable reserves | 130/1 | €17,142 | €17,142 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,142 | €17,142 | = | 0.0% |
| Distributable reserves | 133 | €369,465 | €303,955 | -€65,510 | -17.7% |
| Profit (loss) carried forward | 14 | €8,442 | €8,446 | +€3 | 0.0% |
| Provisions and deferred taxes | 16 | €39,000 | €39,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €39,000 | €39,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €39,000 | €39,000 | = | 0.0% |
| Amounts payable | 17/49 | €27,442 | €20,993 | -€6,448 | -23.5% |
| Amounts payable within one year | 42/48 | €27,430 | €20,582 | -€6,848 | -25.0% |
| Trade debts | 44 | €7,729 | €2,055 | -€5,674 | -73.4% |
| Suppliers | 440/4 | €7,729 | €2,055 | -€5,674 | -73.4% |
| Taxes, remuneration and social security | 45 | €19,701 | €13,527 | -€6,174 | -31.3% |
| Taxes | 450/3 | €13,670 | €13,527 | -€143 | -1.0% |
| Remuneration and social security | 454/9 | €6,031 | €0 | -€6,031 | -100.0% |
| Other amounts payable | 47/48 | €0 | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €12 | €412 | +€400 | +3331.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,669 | €8,158 | +€1,489 | +22.3% |
| Other operating charges | 640/8 | €2,102 | €1,501 | -€601 | -28.6% |
| Non-recurring operating charges | 66A | €19,447 | €0 | -€19,447 | -100.0% |
| Gross operating margin | 9900 | €29,498 | €54,959 | +€25,460 | +86.3% |
| Operating profit (loss) | 9901 | €1,281 | €45,300 | +€44,019 | +3437.2% |
| Financial income | 75/76B | €7,318 | €6,028 | -€1,290 | -17.6% |
| Recurring financial income | 75 | €7,318 | €6,028 | -€1,290 | -17.6% |
| Financial charges | 65/66B | €399 | €639 | +€240 | +60.2% |
| Recurring financial charges | 65 | €399 | €639 | +€240 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €8,200 | €50,689 | +€42,489 | +518.2% |
| Income taxes | 67/77 | €3,812 | €13,695 | +€9,883 | +259.3% |
| Profit (loss) for the period | 9904 | €4,388 | €36,993 | +€32,606 | +743.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,388 | €36,993 | +€32,606 | +743.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.