DARAFIN: 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.
DARAFIN
Largest movements
- Cash -€18,674
down €18,674 (-57.0%), from €32,752 to €14,078
mainly Net result for the year (-€33,506) and Trade debts (-€1,119)
- Tangible fixed assets -€15,906
down €15,906 (-5.8%), from €274,834 to €258,928
of which Land and buildings: -€15,078
- Profit (loss) carried forward -€33,506
down €33,506 (-16.0%), from €208,786 to €175,280
- Gross operating margin -€788
down €788 (-6.0%), from -€13,215 to -€14,003
- Purchases and services +€788
up €788 (+6.0%), from €13,215 to €14,003
- Other operating charges -€223
down €223 (-6.0%), from €3,739 to €3,516
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 | €311,285 | €276,829 | -€34,456 | -11.1% |
| Fixed assets | 21/28 | €274,834 | €258,928 | -€15,906 | -5.8% |
| Tangible fixed assets | 22/27 | €274,834 | €258,928 | -€15,906 | -5.8% |
| Land and buildings | 22 | €273,542 | €258,463 | -€15,078 | -5.5% |
| Furniture and vehicles | 24 | €1,292 | €465 | -€828 | -64.1% |
| Current assets | 29/58 | €36,451 | €17,901 | -€18,550 | -50.9% |
| Cash at bank and in hand | 54/58 | €32,752 | €14,078 | -€18,674 | -57.0% |
| Deferred charges and accrued income | 490/1 | €3,699 | €3,823 | +€125 | +3.4% |
| Total equity and liabilities | 10/49 | €311,285 | €276,829 | -€34,456 | -11.1% |
| Equity | 10/15 | €305,018 | €271,512 | -€33,506 | -11.0% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €64,232 | €64,232 | = | 0.0% |
| Distributable reserves | 133 | €64,232 | €64,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,786 | €175,280 | -€33,506 | -16.0% |
| Amounts payable | 17/49 | €6,267 | €5,317 | -€949 | -15.1% |
| Amounts payable within one year | 42/48 | €6,256 | €5,307 | -€949 | -15.2% |
| Trade debts | 44 | €2,332 | €1,213 | -€1,119 | -48.0% |
| Suppliers | 440/4 | €2,332 | €1,213 | -€1,119 | -48.0% |
| Other amounts payable | 47/48 | €3,924 | €4,093 | +€170 | +4.3% |
| Accrued charges and deferred income | 492/3 | €10 | €10 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,215 | €14,003 | +€788 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,906 | €15,906 | = | 0.0% |
| Other operating charges | 640/8 | €3,739 | €3,516 | -€223 | -6.0% |
| Gross operating margin | 9900 | -€13,215 | -€14,003 | -€788 | -6.0% |
| Operating profit (loss) | 9901 | -€32,859 | -€33,425 | -€565 | -1.7% |
| Financial charges | 65/66B | €78 | €82 | +€4 | +5.2% |
| Recurring financial charges | 65 | €78 | €82 | +€4 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€32,937 | -€33,506 | -€569 | -1.7% |
| Profit (loss) for the period | 9904 | -€32,937 | -€33,506 | -€569 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,937 | -€33,506 | -€569 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.