DAFRIK: 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.
DAFRIK
Largest movements
- Stocks and contracts -€296,239
no longer reported in 2025 (was €296,239)
- Receivables within one year -€189,413
down €189,413 (-60.9%), from €311,142 to €121,729
of which Other amounts receivable: -€155,768
- Cash -€20,367
down €20,367 (-86.7%), from €23,498 to €3,131
mainly Trade debts (-€292,851) and Advances received (-€208,010)
- Trade debts -€292,851
down €292,851 (-98.8%), from €296,301 to €3,450
- Advances received -€208,010
no longer reported in 2025 (was €208,010)
- Profit (loss) carried forward -€18,281
down €18,281, from €9 to -€18,271
- Other debts +€7,165
up €7,165 (+20.3%), from €35,314 to €42,479
- Gross operating margin -€34,149
down €34,149, from €15,998 to -€18,151
- Financial income -€8,201
down €8,201 (-74.6%), from €10,992 to €2,791
of which Financial income: -€6,591
- Financial charges -€7,997
down €7,997 (-99.8%), from €8,014 to €17
- Taxes -€4,848
no longer reported in 2025 (was €4,848)
- Write-downs +€1,964
new in 2025: €1,964
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 | €639,228 | €132,771 | -€506,457 | -79.2% |
| Fixed assets | 21/28 | €8,348 | €7,825 | -€523 | -6.3% |
| Tangible fixed assets | 22/27 | €698 | €175 | -€523 | -74.9% |
| Furniture and vehicles | 24 | €698 | €175 | -€523 | -74.9% |
| Financial fixed assets | 28 | €7,650 | €7,650 | = | 0.0% |
| Current assets | 29/58 | €630,880 | €124,946 | -€505,933 | -80.2% |
| Stocks and contracts in progress | 3 | €296,239 | - | -€296,239 | |
| Stocks | 30/36 | €296,239 | - | -€296,239 | |
| Amounts receivable within one year | 40/41 | €311,142 | €121,729 | -€189,413 | -60.9% |
| Trade receivables | 40 | €153,909 | €120,264 | -€33,645 | -21.9% |
| Other amounts receivable | 41 | €157,234 | €1,465 | -€155,768 | -99.1% |
| Cash at bank and in hand | 54/58 | €23,498 | €3,131 | -€20,367 | -86.7% |
| Deferred charges and accrued income | 490/1 | - | €86 | +€86 | |
| Total equity and liabilities | 10/49 | €639,228 | €132,771 | -€506,457 | -79.2% |
| Equity | 10/15 | €93,454 | €75,174 | -€18,281 | -19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,245 | €87,245 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €85,390 | €85,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9 | -€18,271 | -€18,281 | |
| Amounts payable | 17/49 | €545,773 | €57,597 | -€488,176 | -89.4% |
| Amounts payable within one year | 42/48 | €545,773 | €52,077 | -€493,696 | -90.5% |
| Trade debts | 44 | €296,301 | €3,450 | -€292,851 | -98.8% |
| Suppliers | 440/4 | €296,301 | €3,450 | -€292,851 | -98.8% |
| Advances received on contracts in progress | 46 | €208,010 | - | -€208,010 | |
| Taxes, remuneration and social security | 45 | €6,148 | €6,148 | = | 0.0% |
| Taxes | 450/3 | €6,148 | €6,148 | = | 0.0% |
| Other amounts payable | 47/48 | €35,314 | €42,479 | +€7,165 | +20.3% |
| Accrued charges and deferred income | 492/3 | - | €5,520 | +€5,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €523 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,964 | +€1,964 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €2,003 | €17 | -€1,986 | -99.1% |
| Gross operating margin | 9900 | €15,998 | -€18,151 | -€34,149 | |
| Operating profit (loss) | 9901 | €13,084 | -€21,055 | -€34,139 | |
| Financial income | 75/76B | €10,992 | €2,791 | -€8,201 | -74.6% |
| Recurring financial income | 75 | €9,382 | €2,791 | -€6,591 | -70.2% |
| Non-recurring financial income | 76B | €1,610 | - | -€1,610 | |
| Financial charges | 65/66B | €8,014 | €17 | -€7,997 | -99.8% |
| Recurring financial charges | 65 | €8,014 | €17 | -€7,997 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €16,063 | -€18,281 | -€34,343 | |
| Income taxes | 67/77 | €4,848 | - | -€4,848 | |
| Profit (loss) for the period | 9904 | €11,214 | -€18,281 | -€29,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,214 | -€18,281 | -€29,495 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.