DF Creations: 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.
DF Creations
Largest movements
- Tangible fixed assets +€83,236
up €83,236 (+2969.2%), from €2,803 to €86,039
- Current investments +€10,000
up €10,000 (+20.0%), from €50,000 to €60,000
- Receivables within one year +€8,133
up €8,133 (+23.8%), from €34,193 to €42,326
of which Trade receivables: +€4,667
- Cash -€3,031
down €3,031 (-5.3%), from €57,031 to €54,001
mainly Investment in fixed assets (net) (-€86,560) and Tax, wage and social debts (-€11,051)
- Reserves +€52,249
up €52,249 (+54.5%), from €95,806 to €148,054
- Debts after one year +€47,760
new in 2025: €47,760
- Current portion of long-term debt +€11,313
new in 2025: €11,313
- Tax, wage and social debts -€11,051
down €11,051 (-25.6%), from €43,146 to €32,096
- Gross operating margin +€8,630
up €8,630 (+14.1%), from €61,377 to €70,007
- Depreciation +€3,127
up €3,127 (+1589.7%), from €197 to €3,324
- Taxes +€1,422
up €1,422 (+10.2%), from €13,904 to €15,327
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 | €146,311 | €245,841 | +€99,530 | +68.0% |
| Fixed assets | 21/28 | €2,803 | €86,039 | +€83,236 | +2969.2% |
| Tangible fixed assets | 22/27 | €2,803 | €86,039 | +€83,236 | +2969.2% |
| Furniture and vehicles | 24 | €2,803 | €86,039 | +€83,236 | +2969.2% |
| Current assets | 29/58 | €143,508 | €159,802 | +€16,294 | +11.4% |
| Amounts receivable within one year | 40/41 | €34,193 | €42,326 | +€8,133 | +23.8% |
| Trade receivables | 40 | €21,660 | €26,327 | +€4,667 | +21.5% |
| Other amounts receivable | 41 | €12,534 | €16,000 | +€3,466 | +27.7% |
| Current investments | 50/53 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €57,031 | €54,001 | -€3,031 | -5.3% |
| Deferred charges and accrued income | 490/1 | €2,283 | €3,474 | +€1,191 | +52.2% |
| Total equity and liabilities | 10/49 | €146,311 | €245,841 | +€99,530 | +68.0% |
| Equity | 10/15 | €100,806 | €153,054 | +€52,249 | +51.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,806 | €148,054 | +€52,249 | +54.5% |
| Distributable reserves | 133 | €95,806 | €148,054 | +€52,249 | +54.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €45,505 | €92,786 | +€47,281 | +103.9% |
| Amounts payable after more than one year | 17 | - | €47,760 | +€47,760 | |
| Financial debts | 170/4 | - | €47,760 | +€47,760 | |
| Amounts payable within one year | 42/48 | €45,505 | €45,027 | -€479 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,313 | +€11,313 | |
| Trade debts | 44 | €2,359 | €1,618 | -€741 | -31.4% |
| Suppliers | 440/4 | €2,359 | €1,618 | -€741 | -31.4% |
| Taxes, remuneration and social security | 45 | €43,146 | €32,096 | -€11,051 | -25.6% |
| Taxes | 450/3 | €43,146 | €32,096 | -€11,051 | -25.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €13,649 | +€13,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | €3,324 | +€3,127 | +1589.7% |
| Other operating charges | 640/8 | €497 | €417 | -€80 | -16.1% |
| Gross operating margin | 9900 | €61,377 | €70,007 | +€8,630 | +14.1% |
| Operating profit (loss) | 9901 | €60,683 | €66,266 | +€5,583 | +9.2% |
| Financial income | 75/76B | €1,698 | €1,938 | +€240 | +14.2% |
| Recurring financial income | 75 | €1,698 | €1,938 | +€240 | +14.2% |
| Financial charges | 65/66B | €200 | €629 | +€428 | +213.6% |
| Recurring financial charges | 65 | €200 | €629 | +€428 | +213.6% |
| Profit (loss) for the period before taxes | 9903 | €62,181 | €67,575 | +€5,395 | +8.7% |
| Income taxes | 67/77 | €13,904 | €15,327 | +€1,422 | +10.2% |
| Profit (loss) for the period | 9904 | €48,276 | €52,249 | +€3,972 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,276 | €52,249 | +€3,972 | +8.2% |
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 9 October 2026 via checked.be.