DAFY: 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.
DAFY
Largest movements
- Tangible fixed assets +€10,746
up €10,746 (+301.7%), from €3,562 to €14,307
of which Furniture and vehicles: +€11,515
- Receivables after one year +€9,199
up €9,199 (+96.0%), from €9,581 to €18,780
- Receivables within one year -€4,450
down €4,450 (-29.3%), from €15,211 to €10,760
of which Other amounts receivable: -€9,263
- Reserves +€10,252
up €10,252 (+110.2%), from €9,303 to €19,554
of which Distributable reserves: +€10,252
- Tax, wage and social debts +€4,352
up €4,352 (+635.4%), from €685 to €5,037
of which Taxes: +€4,352
- Trade debts +€2,641
up €2,641 (+200.4%), from €1,318 to €3,959
- Profit (loss) carried forward -€2,429
down €2,429 (-100.0%), from €2,429 to €0
- Short-term financial debts +€979
new in 2024: €979
- Gross operating margin +€12,516
up €12,516 (+243.7%), from €5,136 to €17,652
- Taxes +€4,332
up €4,332 (+1525.5%), from €284 to €4,616
- Depreciation +€2,959
up €2,959 (+228.4%), from €1,295 to €4,254
- Financial charges +€205
up €205 (+119.8%), from €171 to €375
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 | €32,335 | €48,130 | +€15,795 | +48.8% |
| Fixed assets | 21/28 | €3,562 | €14,307 | +€10,746 | +301.7% |
| Tangible fixed assets | 22/27 | €3,562 | €14,307 | +€10,746 | +301.7% |
| Plant, machinery and equipment | 23 | €1,472 | €702 | -€770 | -52.3% |
| Furniture and vehicles | 24 | €2,090 | €13,605 | +€11,515 | +551.0% |
| Current assets | 29/58 | €28,773 | €33,822 | +€5,049 | +17.5% |
| Amounts receivable after more than one year | 29 | €9,581 | €18,780 | +€9,199 | +96.0% |
| Other amounts receivable | 291 | €9,581 | €18,780 | +€9,199 | +96.0% |
| Amounts receivable within one year | 40/41 | €15,211 | €10,760 | -€4,450 | -29.3% |
| Trade receivables | 40 | €5,948 | €10,760 | +€4,812 | +80.9% |
| Other amounts receivable | 41 | €9,263 | - | -€9,263 | |
| Cash at bank and in hand | 54/58 | €3,363 | €3,547 | +€184 | +5.5% |
| Deferred charges and accrued income | 490/1 | €618 | €735 | +€118 | +19.0% |
| Total equity and liabilities | 10/49 | €32,335 | €48,130 | +€15,795 | +48.8% |
| Equity | 10/15 | €30,331 | €38,154 | +€7,823 | +25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,303 | €19,554 | +€10,252 | +110.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,443 | €17,694 | +€10,252 | +137.7% |
| Profit (loss) carried forward | 14 | €2,429 | €0 | -€2,429 | -100.0% |
| Amounts payable | 17/49 | €2,003 | €9,976 | +€7,972 | +398.0% |
| Amounts payable within one year | 42/48 | €2,003 | €9,976 | +€7,972 | +398.0% |
| Financial debts | 43 | - | €979 | +€979 | |
| Credit institutions | 430/8 | - | €979 | +€979 | |
| Trade debts | 44 | €1,318 | €3,959 | +€2,641 | +200.4% |
| Suppliers | 440/4 | €1,318 | €3,959 | +€2,641 | +200.4% |
| Taxes, remuneration and social security | 45 | €685 | €5,037 | +€4,352 | +635.4% |
| Taxes | 450/3 | €144 | €4,497 | +€4,352 | +3017.1% |
| Remuneration and social security | 454/9 | €541 | €541 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,295 | €4,254 | +€2,959 | +228.4% |
| Other operating charges | 640/8 | €788 | €718 | -€69 | -8.8% |
| Non-recurring operating charges | 66A | - | €125 | +€125 | |
| Gross operating margin | 9900 | €5,136 | €17,652 | +€12,516 | +243.7% |
| Operating profit (loss) | 9901 | €3,053 | €12,554 | +€9,501 | +311.2% |
| Financial income | 75/76B | €242 | €260 | +€18 | +7.5% |
| Recurring financial income | 75 | €242 | €260 | +€18 | +7.5% |
| Financial charges | 65/66B | €171 | €375 | +€205 | +119.8% |
| Recurring financial charges | 65 | €171 | €375 | +€205 | +119.8% |
| Profit (loss) for the period before taxes | 9903 | €3,124 | €12,438 | +€9,315 | +298.2% |
| Income taxes | 67/77 | €284 | €4,616 | +€4,332 | +1525.5% |
| Profit (loss) for the period | 9904 | €2,840 | €7,823 | +€4,983 | +175.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,840 | €7,823 | +€4,983 | +175.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.