DAIF-K: 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.
DAIF-K
Largest movements
- Cash +€84,018
up €84,018 (+120.1%), from €69,952 to €153,970
mainly Net result for the year (+€51,573) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-5.9%), from €850,000 to €800,000
- Receivables within one year +€26,084
up €26,084 (+14.1%), from €184,670 to €210,754
of which Trade receivables: +€23,186
- Reserves +€51,573
up €51,573 (+4.7%), from €1.1m to €1.1m
- Gross operating margin +€28,578
up €28,578 (+70.7%), from €40,435 to €69,013
- Taxes +€13,884
up €13,884 (+79.9%), from €17,374 to €31,257
- Financial income -€6,140
down €6,140 (-17.5%), from €35,022 to €28,881
- Depreciation -€2,841
down €2,841 (-18.7%), from €15,153 to €12,313
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 | €1,120,770 | €1,171,093 | +€50,323 | +4.5% |
| Fixed assets | 21/28 | €11,984 | €2,077 | -€9,907 | -82.7% |
| Tangible fixed assets | 22/27 | €11,984 | €2,077 | -€9,907 | -82.7% |
| Furniture and vehicles | 24 | €11,984 | €2,077 | -€9,907 | -82.7% |
| Current assets | 29/58 | €1,108,786 | €1,169,016 | +€60,230 | +5.4% |
| Amounts receivable within one year | 40/41 | €184,670 | €210,754 | +€26,084 | +14.1% |
| Trade receivables | 40 | €12,017 | €35,203 | +€23,186 | +193.0% |
| Other amounts receivable | 41 | €172,654 | €175,551 | +€2,897 | +1.7% |
| Current investments | 50/53 | €850,000 | €800,000 | -€50,000 | -5.9% |
| Cash at bank and in hand | 54/58 | €69,952 | €153,970 | +€84,018 | +120.1% |
| Deferred charges and accrued income | 490/1 | €4,164 | €4,292 | +€128 | +3.1% |
| Total equity and liabilities | 10/49 | €1,120,770 | €1,171,093 | +€50,323 | +4.5% |
| Equity | 10/15 | €1,116,811 | €1,168,384 | +€51,573 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,098,211 | €1,149,784 | +€51,573 | +4.7% |
| Distributable reserves | 133 | €1,098,211 | €1,149,784 | +€51,573 | +4.7% |
| Amounts payable | 17/49 | €3,959 | €2,709 | -€1,250 | -31.6% |
| Amounts payable within one year | 42/48 | €3,959 | €2,709 | -€1,250 | -31.6% |
| Financial debts | 43 | €973 | €164 | -€809 | -83.2% |
| Other loans | 439 | €973 | €164 | -€809 | -83.2% |
| Trade debts | 44 | €2,987 | €2,333 | -€653 | -21.9% |
| Suppliers | 440/4 | €2,987 | €2,333 | -€653 | -21.9% |
| Taxes, remuneration and social security | 45 | €0 | €212 | +€212 | |
| Taxes | 450/3 | €0 | €212 | +€212 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,153 | €12,313 | -€2,841 | -18.7% |
| Other operating charges | 640/8 | €2,264 | €2,341 | +€77 | +3.4% |
| Gross operating margin | 9900 | €40,435 | €69,013 | +€28,578 | +70.7% |
| Operating profit (loss) | 9901 | €23,017 | €54,359 | +€31,342 | +136.2% |
| Financial income | 75/76B | €35,022 | €28,881 | -€6,140 | -17.5% |
| Recurring financial income | 75 | €35,022 | €28,881 | -€6,140 | -17.5% |
| Financial charges | 65/66B | €325 | €410 | +€85 | +26.1% |
| Recurring financial charges | 65 | €325 | €410 | +€85 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €57,714 | €82,831 | +€25,117 | +43.5% |
| Income taxes | 67/77 | €17,374 | €31,257 | +€13,884 | +79.9% |
| Profit (loss) for the period | 9904 | €40,340 | €51,573 | +€11,233 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,340 | €51,573 | +€11,233 | +27.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.