DEFRACOM: 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.
DEFRACOM
Largest movements
- Cash +€10,571
up €10,571 (+126.7%), from €8,343 to €18,914
mainly Net result for the year (+€5,819) and Other debts (+€2,249)
- Deferred charges and accrued income -€953
down €953 (-100.0%), from €953 to €0
- Reserves +€5,819
up €5,819 (+191.0%), from €3,046 to €8,865
- Other debts +€2,249
up €2,249 (+20.5%), from €10,971 to €13,221
- Tax, wage and social debts +€926
up €926 (+14.1%), from €6,577 to €7,503
- Trade debts +€624
up €624 (+97.2%), from €642 to €1,265
- Gross operating margin +€4,032
up €4,032 (+95.5%), from €4,220 to €8,252
- Taxes +€925
up €925 (+121.5%), from €762 to €1,687
- Other operating charges +€318
up €318 (+82.2%), from €387 to €706
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 | €26,236 | €35,854 | +€9,618 | +36.7% |
| Current assets | 29/58 | €26,236 | €35,854 | +€9,618 | +36.7% |
| Amounts receivable within one year | 40/41 | €16,940 | €16,940 | = | 0.0% |
| Trade receivables | 40 | €16,940 | €16,940 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,343 | €18,914 | +€10,571 | +126.7% |
| Deferred charges and accrued income | 490/1 | €953 | €0 | -€953 | -100.0% |
| Total equity and liabilities | 10/49 | €26,236 | €35,854 | +€9,618 | +36.7% |
| Equity | 10/15 | €8,046 | €13,865 | +€5,819 | +72.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,046 | €8,865 | +€5,819 | +191.0% |
| Distributable reserves | 133 | €3,046 | €8,865 | +€5,819 | +191.0% |
| Amounts payable | 17/49 | €18,190 | €21,989 | +€3,799 | +20.9% |
| Amounts payable within one year | 42/48 | €18,190 | €21,989 | +€3,799 | +20.9% |
| Trade debts | 44 | €642 | €1,265 | +€624 | +97.2% |
| Suppliers | 440/4 | €642 | €1,265 | +€624 | +97.2% |
| Taxes, remuneration and social security | 45 | €6,577 | €7,503 | +€926 | +14.1% |
| Taxes | 450/3 | €6,577 | €7,503 | +€926 | +14.1% |
| Other amounts payable | 47/48 | €10,971 | €13,221 | +€2,249 | +20.5% |
| Other operating charges | 640/8 | €387 | €706 | +€318 | +82.2% |
| Gross operating margin | 9900 | €4,220 | €8,252 | +€4,032 | +95.5% |
| Operating profit (loss) | 9901 | €3,833 | €7,546 | +€3,713 | +96.9% |
| Financial charges | 65/66B | €25 | €40 | +€15 | +61.0% |
| Recurring financial charges | 65 | €25 | €40 | +€15 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €3,808 | €7,506 | +€3,698 | +97.1% |
| Income taxes | 67/77 | €762 | €1,687 | +€925 | +121.5% |
| Profit (loss) for the period | 9904 | €3,046 | €5,819 | +€2,773 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,046 | €5,819 | +€2,773 | +91.0% |
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.