DF INDUSTRIES: what changed
DF INDUSTRIES
Largest movements
- Cash +€49,589
up €49,589 (+59.8%), from €82,926 to €132,515
mainly Net result for the year (+€37,712) and Receivables within one year (+€16,537)
- Receivables within one year -€16,537
down €16,537 (-71.6%), from €23,104 to €6,567
of which Trade receivables: -€18,014
- Tangible fixed assets +€4,085
up €4,085 (+357%), from €1,145 to €5,229
- Profit (loss) carried forward +€36,236
up €36,236, from -€36,236 to €0
- Other debts +€3,600
up €3,600 (+18.0%), from €20,010 to €23,610
- Tax, wage and social debts -€3,539
down €3,539 (-98.7%), from €3,585 to €46
- Reserves +€1,477
up €1,477 (+1.7%), from €87,387 to €88,863
- Gross operating margin +€42,515
up €42,515, from -€2,995 to €39,520
- Depreciation -€5,949
down €5,949 (-82.6%), from €7,203 to €1,254
- Other operating charges -€3,088
down €3,088 (-77.5%), from €3,983 to €895
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,756 | €144,937 | +€37,181 | +34.5% |
| Fixed assets | 21/28 | €1,145 | €5,229 | +€4,085 | +357% |
| Tangible fixed assets | 22/27 | €1,145 | €5,229 | +€4,085 | +357% |
| Furniture and vehicles | 24 | €1,145 | €5,229 | +€4,085 | +357% |
| Current assets | 29/58 | €106,611 | €139,707 | +€33,096 | +31.0% |
| Amounts receivable within one year | 40/41 | €23,104 | €6,567 | -€16,537 | -71.6% |
| Trade receivables | 40 | €22,407 | €4,394 | -€18,014 | -80.4% |
| Other amounts receivable | 41 | €696 | €2,173 | +€1,477 | +212% |
| Cash at bank and in hand | 54/58 | €82,926 | €132,515 | +€49,589 | +59.8% |
| Deferred charges and accrued income | 490/1 | €581 | €625 | +€44 | +7.6% |
| Total equity and liabilities | 10/49 | €107,756 | €144,937 | +€37,181 | +34.5% |
| Equity | 10/15 | €83,511 | €121,223 | +€37,712 | +45.2% |
| Contributions | 10/11 | €32,360 | €32,360 | = | 0.0% |
| Reserves | 13 | €87,387 | €88,863 | +€1,477 | +1.7% |
| Distributable reserves | 133 | €87,387 | €88,863 | +€1,477 | +1.7% |
| Profit (loss) carried forward | 14 | -€36,236 | €0 | +€36,236 | |
| Amounts payable | 17/49 | €24,244 | €23,713 | -€531 | -2.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €24,244 | €23,713 | -€531 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €426 | €0 | -€426 | -100% |
| Trade debts | 44 | €223 | €58 | -€166 | -74.1% |
| Suppliers | 440/4 | €223 | €58 | -€166 | -74.1% |
| Taxes, remuneration and social security | 45 | €3,585 | €46 | -€3,539 | -98.7% |
| Taxes | 450/3 | €3,585 | €46 | -€3,539 | -98.7% |
| Other amounts payable | 47/48 | €20,010 | €23,610 | +€3,600 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,203 | €1,254 | -€5,949 | -82.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €131 | €0 | -€131 | -100% |
| Other operating charges | 640/8 | €3,983 | €895 | -€3,088 | -77.5% |
| Gross operating margin | 9900 | -€2,995 | €39,520 | +€42,515 | |
| Operating profit (loss) | 9901 | -€14,312 | €37,372 | +€51,684 | |
| Financial income | 75/76B | €830 | €706 | -€125 | -15.0% |
| Recurring financial income | 75 | €830 | €706 | -€125 | -15.0% |
| Financial charges | 65/66B | €120 | €108 | -€12 | -9.8% |
| Recurring financial charges | 65 | €120 | €108 | -€12 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,602 | €37,969 | +€51,571 | |
| Income taxes | 67/77 | €206 | €257 | +€51 | +24.7% |
| Profit (loss) for the period | 9904 | -€13,808 | €37,712 | +€51,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,808 | €37,712 | +€51,520 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.