DAFRALU: 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.
DAFRALU
Largest movements
- Tangible fixed assets +€428,213
up €428,213 (+98.1%), from €436,483 to €864,696
of which Land and buildings: +€426,820
- Receivables within one year -€33,486
down €33,486 (-38.7%), from €86,550 to €53,064
of which Other amounts receivable: -€39,777
- Cash +€12,197
up €12,197 (+206.6%), from €5,902 to €18,099
mainly Debts after one year (+€323,073) and Other debts (+€101,456)
- Debts after one year +€323,073
up €323,073 (+81.5%), from €396,592 to €719,665
- Other debts +€101,456
up €101,456 (+2601.4%), from €3,900 to €105,356
- Profit (loss) carried forward -€50,053
down €50,053 (-63.9%), from €78,321 to €28,268
- Short-term financial debts +€23,103
up €23,103 (+99.9%), from €23,117 to €46,220
- Trade debts +€17,019
up €17,019 (+202.5%), from €8,403 to €25,422
- Other operating charges +€55,444
up €55,444 (+2185.0%), from €2,538 to €57,981
- Gross operating margin +€5,467
up €5,467 (+12.0%), from €45,703 to €51,170
- Financial charges +€4,141
up €4,141 (+71.6%), from €5,781 to €9,922
- Depreciation -€3,930
down €3,930 (-10.6%), from €37,020 to €33,090
- Taxes -€1,659
down €1,659 (-87.8%), from €1,889 to €230
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €532,849 | €947,495 | +€414,646 | +77.8% |
| Fixed assets | 21/28 | €436,493 | €864,706 | +€428,213 | +98.1% |
| Tangible fixed assets | 22/27 | €436,483 | €864,696 | +€428,213 | +98.1% |
| Land and buildings | 22 | €417,208 | €844,027 | +€426,820 | +102.3% |
| Furniture and vehicles | 24 | €18,645 | €20,243 | +€1,597 | +8.6% |
| Other tangible fixed assets | 26 | €630 | €427 | -€204 | -32.3% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €96,356 | €82,789 | -€13,567 | -14.1% |
| Amounts receivable within one year | 40/41 | €86,550 | €53,064 | -€33,486 | -38.7% |
| Trade receivables | 40 | €41,837 | €48,127 | +€6,290 | +15.0% |
| Other amounts receivable | 41 | €44,713 | €4,937 | -€39,777 | -89.0% |
| Current investments | 50/53 | - | €1,970 | +€1,970 | |
| Cash at bank and in hand | 54/58 | €5,902 | €18,099 | +€12,197 | +206.6% |
| Deferred charges and accrued income | 490/1 | €3,903 | €9,655 | +€5,752 | +147.4% |
| Total equity and liabilities | 10/49 | €532,849 | €947,495 | +€414,646 | +77.8% |
| Equity | 10/15 | €98,781 | €48,728 | -€50,053 | -50.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €78,321 | €28,268 | -€50,053 | -63.9% |
| Amounts payable | 17/49 | €434,068 | €898,767 | +€464,699 | +107.1% |
| Amounts payable after more than one year | 17 | €396,592 | €719,665 | +€323,073 | +81.5% |
| Financial debts | 170/4 | €396,592 | €719,665 | +€323,073 | +81.5% |
| Amounts payable within one year | 42/48 | €37,476 | €179,102 | +€141,626 | +377.9% |
| Financial debts | 43 | €23,117 | €46,220 | +€23,103 | +99.9% |
| Credit institutions | 430/8 | €23,117 | €46,220 | +€23,103 | +99.9% |
| Trade debts | 44 | €8,403 | €25,422 | +€17,019 | +202.5% |
| Suppliers | 440/4 | €8,403 | €25,422 | +€17,019 | +202.5% |
| Taxes, remuneration and social security | 45 | €2,057 | €2,104 | +€47 | +2.3% |
| Taxes | 450/3 | €2,057 | €2,104 | +€47 | +2.3% |
| Other amounts payable | 47/48 | €3,900 | €105,356 | +€101,456 | +2601.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €21,200 | +€21,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,020 | €33,090 | -€3,930 | -10.6% |
| Other operating charges | 640/8 | €2,538 | €57,981 | +€55,444 | +2185.0% |
| Gross operating margin | 9900 | €45,703 | €51,170 | +€5,467 | +12.0% |
| Operating profit (loss) | 9901 | €6,146 | -€39,901 | -€46,047 | |
| Financial income | 75/76B | €1,192 | €1 | -€1,191 | -99.9% |
| Recurring financial income | 75 | €1,192 | €1 | -€1,191 | -99.9% |
| Financial charges | 65/66B | €5,781 | €9,922 | +€4,141 | +71.6% |
| Recurring financial charges | 65 | €5,781 | €9,922 | +€4,141 | +71.6% |
| Profit (loss) for the period before taxes | 9903 | €1,556 | -€49,823 | -€51,379 | |
| Income taxes | 67/77 | €1,889 | €230 | -€1,659 | -87.8% |
| Profit (loss) for the period | 9904 | -€333 | -€50,053 | -€49,720 | -14923.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€333 | -€50,053 | -€49,720 | -14923.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.