DAFRIDAK: 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.
DAFRIDAK
Largest movements
- Receivables within one year -€4,643
down €4,643 (-54.1%), from €8,585 to €3,942
of which Trade receivables: -€8,154
- Tangible fixed assets -€1,750
down €1,750 (-12.6%), from €13,854 to €12,105
of which Plant, machinery and equipment: -€1,247
- Cash +€544
up €544, from €0 to €544
mainly Net result for the year (+€11,282) and Trade debts (+€10,002)
- Other debts -€29,588
down €29,588 (-98.1%), from €30,153 to €565
- Profit (loss) carried forward +€11,282
up €11,282 (+64.9%), from -€17,393 to -€6,111
- Trade debts +€10,002
up €10,002, from €0 to €10,002
- Accrued charges and deferred income +€1,927
new in 2025: €1,927
- Tax, wage and social debts +€851
up €851 (+65.9%), from €1,291 to €2,142
- Gross operating margin +€7,362
up €7,362 (+43.6%), from €16,903 to €24,265
- Other operating charges +€1,415
up €1,415 (+67.3%), from €2,104 to €3,518
- Depreciation +€1,290
up €1,290 (+21.6%), from €5,959 to €7,250
- Taxes +€881
up €881 (+228%), from €386 to €1,267
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 | €22,440 | €16,591 | -€5,848 | -26.1% |
| Fixed assets | 21/28 | €13,854 | €12,105 | -€1,750 | -12.6% |
| Tangible fixed assets | 22/27 | €13,854 | €12,105 | -€1,750 | -12.6% |
| Plant, machinery and equipment | 23 | €4,295 | €3,048 | -€1,247 | -29.0% |
| Furniture and vehicles | 24 | €9,560 | €9,057 | -€503 | -5.3% |
| Current assets | 29/58 | €8,585 | €4,486 | -€4,099 | -47.7% |
| Amounts receivable within one year | 40/41 | €8,585 | €3,942 | -€4,643 | -54.1% |
| Trade receivables | 40 | €8,585 | €431 | -€8,154 | -95.0% |
| Other amounts receivable | 41 | €0 | €3,511 | +€3,511 | |
| Cash at bank and in hand | 54/58 | €0 | €544 | +€544 | |
| Total equity and liabilities | 10/49 | €22,440 | €16,591 | -€5,848 | -26.1% |
| Equity | 10/15 | -€9,333 | €1,949 | +€11,282 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,393 | -€6,111 | +€11,282 | +64.9% |
| Amounts payable | 17/49 | €31,773 | €14,643 | -€17,130 | -53.9% |
| Amounts payable within one year | 42/48 | €31,773 | €12,716 | -€19,057 | -60.0% |
| Financial debts | 43 | €328 | €6 | -€322 | -98.0% |
| Credit institutions | 430/8 | €328 | €6 | -€322 | -98.0% |
| Trade debts | 44 | €0 | €10,002 | +€10,002 | |
| Suppliers | 440/4 | €0 | €10,002 | +€10,002 | |
| Taxes, remuneration and social security | 45 | €1,291 | €2,142 | +€851 | +65.9% |
| Taxes | 450/3 | €1,291 | €2,142 | +€851 | +65.9% |
| Other amounts payable | 47/48 | €30,153 | €565 | -€29,588 | -98.1% |
| Accrued charges and deferred income | 492/3 | - | €1,927 | +€1,927 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,959 | €7,250 | +€1,290 | +21.6% |
| Other operating charges | 640/8 | €2,104 | €3,518 | +€1,415 | +67.3% |
| Gross operating margin | 9900 | €16,903 | €24,265 | +€7,362 | +43.6% |
| Operating profit (loss) | 9901 | €8,840 | €13,497 | +€4,657 | +52.7% |
| Financial charges | 65/66B | €1,001 | €948 | -€53 | -5.3% |
| Recurring financial charges | 65 | €1,001 | €948 | -€53 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €7,839 | €12,548 | +€4,710 | +60.1% |
| Income taxes | 67/77 | €386 | €1,267 | +€881 | +228% |
| Profit (loss) for the period | 9904 | €7,453 | €11,282 | +€3,829 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,453 | €11,282 | +€3,829 | +51.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.