DAPHNE: 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.
DAPHNE
Largest movements
- Receivables within one year -€27,046
no longer reported in 2025 (was €27,046)
- Other debts -€12,329
down €12,329 (-13.3%), from €92,604 to €80,275
- Profit (loss) carried forward -€8,520
down €8,520 (-8.5%), from -€100,659 to -€109,179
- Debts after one year -€6,197
no longer reported in 2025 (was €6,197)
- Gross operating margin +€18,590
up €18,590, from -€64 to €18,526
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,046 | - | -€27,046 | |
| Current assets | 29/58 | €27,046 | - | -€27,046 | |
| Amounts receivable within one year | 40/41 | €27,046 | - | -€27,046 | |
| Other amounts receivable | 41 | €27,046 | - | -€27,046 | |
| Total equity and liabilities | 10/49 | €27,046 | - | -€27,046 | |
| Equity | 10/15 | -€71,755 | -€80,275 | -€8,520 | -11.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,312 | €10,312 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,453 | €8,453 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,659 | -€109,179 | -€8,520 | -8.5% |
| Amounts payable | 17/49 | €98,801 | €80,275 | -€18,526 | -18.8% |
| Amounts payable after more than one year | 17 | €6,197 | - | -€6,197 | |
| Financial debts | 170/4 | €6,197 | - | -€6,197 | |
| Amounts payable within one year | 42/48 | €92,604 | €80,275 | -€12,329 | -13.3% |
| Other amounts payable | 47/48 | €92,604 | €80,275 | -€12,329 | -13.3% |
| Non-recurring operating income | 76A | - | €18,592 | +€18,592 | |
| Non-recurring operating charges | 66A | - | €27,046 | +€27,046 | |
| Gross operating margin | 9900 | -€64 | €18,526 | +€18,590 | |
| Operating profit (loss) | 9901 | -€64 | -€8,520 | -€8,456 | -13253.9% |
| Profit (loss) for the period before taxes | 9903 | -€64 | -€8,520 | -€8,456 | -13253.9% |
| Profit (loss) for the period | 9904 | -€64 | -€8,520 | -€8,456 | -13253.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€64 | -€8,520 | -€8,456 | -13253.9% |
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 3 October 2026 via checked.be.