DARFLY: 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.
DARFLY
Largest movements
- Cash -€4,150
down €4,150 (-4.4%), from €94,303 to €90,153
mainly Contributions, distributions and other (-€60,000) and Trade debts (-€1,339)
- Financial fixed assets -€2,548
down €2,548 (-71.8%), from €3,550 to €1,002
- Deferred charges and accrued income -€1,640
down €1,640 (-97.5%), from €1,682 to €42
- Profit (loss) carried forward -€60,393
down €60,393 (-70.3%), from €85,923 to €25,530
- Other debts +€47,498
up €47,498 (+261.0%), from €18,200 to €65,698
- Tax, wage and social debts +€4,985
up €4,985 (+205.2%), from €2,429 to €7,414
of which Taxes: +€4,985
- Trade debts -€1,339
down €1,339 (-63.6%), from €2,104 to €765
- Financial income -€17,958
down €17,958 (-99.7%), from €18,007 to €50
- Gross operating margin -€9,123
down €9,123 (-94.1%), from €9,700 to €576
- Taxes -€3,515
down €3,515 (-82.1%), from €4,278 to €764
- Financial charges -€2,185
down €2,185 (-91.7%), from €2,382 to €197
- Depreciation -€709
no longer reported in 2025 (was €709)
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 | €118,656 | €109,407 | -€9,249 | -7.8% |
| Fixed assets | 21/28 | €3,550 | €1,002 | -€2,548 | -71.8% |
| Financial fixed assets | 28 | €3,550 | €1,002 | -€2,548 | -71.8% |
| Current assets | 29/58 | €115,106 | €108,405 | -€6,701 | -5.8% |
| Amounts receivable within one year | 40/41 | €19,121 | €18,210 | -€911 | -4.8% |
| Trade receivables | 40 | €3,000 | €8,710 | +€5,710 | +190.3% |
| Other amounts receivable | 41 | €16,121 | €9,500 | -€6,621 | -41.1% |
| Cash at bank and in hand | 54/58 | €94,303 | €90,153 | -€4,150 | -4.4% |
| Deferred charges and accrued income | 490/1 | €1,682 | €42 | -€1,640 | -97.5% |
| Total equity and liabilities | 10/49 | €118,656 | €109,407 | -€9,249 | -7.8% |
| Equity | 10/15 | €95,923 | €35,530 | -€60,393 | -63.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,923 | €25,530 | -€60,393 | -70.3% |
| Amounts payable | 17/49 | €22,733 | €73,878 | +€51,144 | +225.0% |
| Amounts payable within one year | 42/48 | €22,733 | €73,878 | +€51,144 | +225.0% |
| Trade debts | 44 | €2,104 | €765 | -€1,339 | -63.6% |
| Suppliers | 440/4 | €2,104 | €765 | -€1,339 | -63.6% |
| Taxes, remuneration and social security | 45 | €2,429 | €7,414 | +€4,985 | +205.2% |
| Taxes | 450/3 | €429 | €5,414 | +€4,985 | +1161.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €18,200 | €65,698 | +€47,498 | +261.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €709 | - | -€709 | |
| Other operating charges | 640/8 | €58 | €58 | = | 0.0% |
| Gross operating margin | 9900 | €9,700 | €576 | -€9,123 | -94.1% |
| Operating profit (loss) | 9901 | €8,933 | €518 | -€8,415 | -94.2% |
| Financial income | 75/76B | €18,007 | €50 | -€17,958 | -99.7% |
| Recurring financial income | 75 | €18,007 | €50 | -€17,958 | -99.7% |
| Financial charges | 65/66B | €2,382 | €197 | -€2,185 | -91.7% |
| Recurring financial charges | 65 | €2,382 | €197 | -€2,185 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | €24,558 | €371 | -€24,187 | -98.5% |
| Income taxes | 67/77 | €4,278 | €764 | -€3,515 | -82.1% |
| Profit (loss) for the period | 9904 | €20,280 | -€393 | -€20,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,280 | -€393 | -€20,672 |
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.