DF PRO: 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 PRO
Largest movements
- Receivables within one year +€26,940
up €26,940 (+3127.2%), from €861 to €27,801
of which Other amounts receivable: +€24,546
- Cash +€24,628
up €24,628 (+103.4%), from €23,818 to €48,446
mainly Net result for the year (+€41,824) and Depreciation (+€6,195)
- Tangible fixed assets -€6,195
down €6,195 (-25.8%), from €24,031 to €17,836
- Profit (loss) carried forward +€41,824
up €41,824, from -€26,667 to €15,157
- Accrued charges and deferred income +€2,096
new in 2025: €2,096
- Trade debts +€1,739
up €1,739 (+2.4%), from €72,662 to €74,401
- Gross operating margin +€76,037
up €76,037, from -€25,224 to €50,813
- Depreciation +€5,447
up €5,447 (+727.7%), from €748 to €6,195
- Financial charges +€1,582
up €1,582 (+269.0%), from €588 to €2,170
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 | €49,117 | €94,683 | +€45,566 | +92.8% |
| Fixed assets | 21/28 | €24,031 | €18,436 | -€5,595 | -23.3% |
| Tangible fixed assets | 22/27 | €24,031 | €17,836 | -€6,195 | -25.8% |
| Furniture and vehicles | 24 | €24,031 | €17,836 | -€6,195 | -25.8% |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €25,086 | €76,247 | +€51,161 | +203.9% |
| Amounts receivable within one year | 40/41 | €861 | €27,801 | +€26,940 | +3127.2% |
| Trade receivables | 40 | €284 | €2,678 | +€2,394 | +841.8% |
| Other amounts receivable | 41 | €577 | €25,123 | +€24,546 | +4253.6% |
| Cash at bank and in hand | 54/58 | €23,818 | €48,446 | +€24,628 | +103.4% |
| Deferred charges and accrued income | 490/1 | €407 | - | -€407 | |
| Total equity and liabilities | 10/49 | €49,117 | €94,683 | +€45,566 | +92.8% |
| Equity | 10/15 | -€23,638 | €18,186 | +€41,824 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29 | €29 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29 | €29 | = | 0.0% |
| Legal reserve | 130 | €29 | €29 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,667 | €15,157 | +€41,824 | |
| Amounts payable | 17/49 | €72,755 | €76,497 | +€3,742 | +5.1% |
| Amounts payable within one year | 42/48 | €72,755 | €74,401 | +€1,645 | +2.3% |
| Trade debts | 44 | €72,662 | €74,401 | +€1,739 | +2.4% |
| Suppliers | 440/4 | €72,662 | €74,401 | +€1,739 | +2.4% |
| Other amounts payable | 47/48 | €93 | - | -€93 | |
| Accrued charges and deferred income | 492/3 | - | €2,096 | +€2,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €6,195 | +€5,447 | +727.7% |
| Other operating charges | 640/8 | €655 | €634 | -€21 | -3.2% |
| Gross operating margin | 9900 | -€25,224 | €50,813 | +€76,037 | |
| Operating profit (loss) | 9901 | -€26,627 | €43,984 | +€70,611 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €588 | €2,170 | +€1,582 | +269.0% |
| Recurring financial charges | 65 | €588 | €2,170 | +€1,582 | +269.0% |
| Profit (loss) for the period before taxes | 9903 | -€27,215 | €41,824 | +€69,040 | |
| Profit (loss) for the period | 9904 | -€27,215 | €41,824 | +€69,040 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,215 | €41,824 | +€69,040 |
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 11 October 2026 via checked.be.