DF Management: 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.
DF Management
Largest movements
- Receivables within one year -€11,483
down €11,483 (-33.4%), from €34,336 to €22,853
of which Other amounts receivable: -€12,143
- Tangible fixed assets -€4,550
down €4,550 (-52.3%), from €8,697 to €4,146
- Profit (loss) carried forward -€15,390
down €15,390 (-5.4%), from €286,954 to €271,564
- Gross operating margin +€4,864
up €4,864 (+30.0%), from -€16,197 to -€11,334
- Financial income +€1,196
up €1,196 (+138.3%), from €865 to €2,060
- Taxes +€199
new in 2024: €199
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,721 | €298,088 | -€17,633 | -5.6% |
| Fixed assets | 21/28 | €10,197 | €5,646 | -€4,550 | -44.6% |
| Tangible fixed assets | 22/27 | €8,697 | €4,146 | -€4,550 | -52.3% |
| Furniture and vehicles | 24 | €8,697 | €4,146 | -€4,550 | -52.3% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €305,524 | €292,441 | -€13,083 | -4.3% |
| Stocks and contracts in progress | 3 | €261,700 | €261,700 | = | 0.0% |
| Stocks | 30/36 | €261,700 | €261,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,336 | €22,853 | -€11,483 | -33.4% |
| Trade receivables | 40 | €605 | €1,265 | +€660 | +109.1% |
| Other amounts receivable | 41 | €33,731 | €21,588 | -€12,143 | -36.0% |
| Cash at bank and in hand | 54/58 | €3,618 | €2,018 | -€1,600 | -44.2% |
| Deferred charges and accrued income | 490/1 | €5,870 | €5,870 | = | 0.0% |
| Total equity and liabilities | 10/49 | €315,721 | €298,088 | -€17,633 | -5.6% |
| Equity | 10/15 | €305,554 | €290,164 | -€15,390 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,954 | €271,564 | -€15,390 | -5.4% |
| Amounts payable | 17/49 | €10,167 | €7,924 | -€2,243 | -22.1% |
| Amounts payable within one year | 42/48 | €9,467 | €7,224 | -€2,243 | -23.7% |
| Trade debts | 44 | €3,019 | €776 | -€2,243 | -74.3% |
| Suppliers | 440/4 | €3,019 | €776 | -€2,243 | -74.3% |
| Taxes, remuneration and social security | 45 | €6,448 | €6,448 | = | 0.0% |
| Taxes | 450/3 | €2,608 | €2,608 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,840 | €3,840 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €700 | €700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,646 | €4,550 | -€96 | -2.1% |
| Other operating charges | 640/8 | €1,102 | €1,188 | +€87 | +7.9% |
| Gross operating margin | 9900 | -€16,197 | -€11,334 | +€4,864 | +30.0% |
| Operating profit (loss) | 9901 | -€21,946 | -€17,073 | +€4,873 | +22.2% |
| Financial income | 75/76B | €865 | €2,060 | +€1,196 | +138.3% |
| Recurring financial income | 75 | €865 | €2,060 | +€1,196 | +138.3% |
| Financial charges | 65/66B | €273 | €179 | -€94 | -34.5% |
| Recurring financial charges | 65 | €273 | €179 | -€94 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,354 | -€15,191 | +€6,163 | +28.9% |
| Income taxes | 67/77 | - | €199 | +€199 | |
| Profit (loss) for the period | 9904 | -€21,354 | -€15,390 | +€5,964 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,354 | -€15,390 | +€5,964 | +27.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.