DF Sweets: 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.
What changed
DF Sweets
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€135,102
2024 · €1.3m-€1.2m
Equity
€2.4m
2024 · €2.3m+€135,102
Cash
€16,550
2024 · €76,165-€59,615
Balance sheet total
€10.9m
2024 · €10.0m+€907,345
Largest movements
Assets
- Financial fixed assets +€1.0m
up €1.0m (+10.8%), from €9.3m to €10.3m
Equity and liabilities
- Debts after one year +€801,481
up €801,481 (+11.2%), from €7.2m to €8.0m
- Reserves +€135,102
up €135,102 (+10.3%), from €1.3m to €1.4m
Income statement
- Financial income -€1.2m
down €1.2m (-91.0%), from €1.4m to €122,930
- Financial charges -€141,737
down €141,737 (-38.2%), from €371,339 to €229,602
- Turnover -€98,485
down €98,485 (-11.8%), from €832,484 to €733,999
- Services and other goods -€55,861
down €55,861 (-11.6%), from €482,116 to €426,256
- Other operating income -€32,246
down €32,246 (-100%), from €32,246 to €0
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.
Result 2024
€1.3m
Turnover
-€98,485
Other operating income
-€32,246
Services and other goods
+€55,861
Depreciation
-€798
Other operating charges
+€353
Financial income
-€1.2m
Financial charges
+€141,737
Taxes
-€4,057
Result 2025
€135,102
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€59,314
Investment
-€1.0m
Financing
+€888,571
Cash 2024
€76,165
From operations (derived)
+€59,314
Net result for the year
+€135,102
Depreciation
+€61,215
Receivables within one year
-€19,947
Deferred charges and accrued income
-€728
Trade debts
-€49,881
Tax, wage and social debts
+€18,826
Other debts
-€82,087
Accrued charges and deferred income
-€3,186
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Financing
+€888,571
Debts after one year
+€801,481
Current portion of long-term debt
+€87,090
Cash 2025
€16,550
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,985,122 | €10,892,467 | +€907,345 | +9.1% |
| Formation expenses | 20 | €201,830 | €140,615 | -€61,215 | -30.3% |
| Fixed assets | 21/28 | €9,321,485 | €10,328,985 | +€1.0m | +10.8% |
| Financial fixed assets | 28 | €9,321,485 | €10,328,985 | +€1.0m | +10.8% |
| Affiliated companies | 280/1 | €9,321,485 | €10,328,985 | +€1.0m | +10.8% |
| Participating interests | 280 | €9,321,485 | €10,328,985 | +€1.0m | +10.8% |
| Current assets | 29/58 | €461,808 | €422,868 | -€38,940 | -8.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €385,643 | €405,590 | +€19,947 | +5.2% |
| Trade receivables | 40 | €385,643 | €370,850 | -€14,793 | -3.8% |
| Other amounts receivable | 41 | - | €34,739 | +€34,739 | |
| Cash at bank and in hand | 54/58 | €76,165 | €16,550 | -€59,615 | -78.3% |
| Deferred charges and accrued income | 490/1 | - | €728 | +€728 | |
| Total equity and liabilities | 10/49 | €9,985,122 | €10,892,467 | +€907,345 | +9.1% |
| Equity | 10/15 | €2,309,808 | €2,444,910 | +€135,102 | +5.8% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €1,309,808 | €1,444,910 | +€135,102 | +10.3% |
| Distributable reserves | 133 | €1,309,808 | €1,444,910 | +€135,102 | +10.3% |
| Amounts payable | 17/49 | €7,675,314 | €8,447,558 | +€772,243 | +10.1% |
| Amounts payable after more than one year | 17 | €7,167,141 | €7,968,622 | +€801,481 | +11.2% |
| Financial debts | 170/4 | €7,167,141 | €7,968,622 | +€801,481 | +11.2% |
| Subordinated loans | 170 | €5,900,000 | €6,150,000 | +€250,000 | +4.2% |
| Credit institutions | 173 | €876,741 | €1,426,392 | +€549,651 | +62.7% |
| Other loans | 174 | €390,400 | €392,230 | +€1,830 | +0.5% |
| Amounts payable within one year | 42/48 | €480,767 | €454,715 | -€26,052 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €123,259 | €210,349 | +€87,090 | +70.7% |
| Trade debts | 44 | €227,339 | €177,458 | -€49,881 | -21.9% |
| Suppliers | 440/4 | €227,339 | €177,458 | -€49,881 | -21.9% |
| Taxes, remuneration and social security | 45 | €48,082 | €66,907 | +€18,826 | +39.2% |
| Taxes | 450/3 | €48,082 | €66,907 | +€18,826 | +39.2% |
| Other amounts payable | 47/48 | €82,087 | €0 | -€82,087 | -100% |
| Accrued charges and deferred income | 492/3 | €27,407 | €24,221 | -€3,186 | -11.6% |
| Operating income | 70/76A | €864,730 | €733,999 | -€130,731 | -15.1% |
| Turnover | 70 | €832,484 | €733,999 | -€98,485 | -11.8% |
| Other operating income | 74 | €32,246 | €0 | -€32,246 | -100% |
| Operating charges | 60/66A | €543,584 | €488,168 | -€55,416 | -10.2% |
| Services and other goods | 61 | €482,116 | €426,256 | -€55,861 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,417 | €61,215 | +€798 | +1.3% |
| Other operating charges | 640/8 | €1,051 | €697 | -€353 | -33.6% |
| Operating profit (loss) | 9901 | €321,146 | €245,831 | -€75,315 | -23.5% |
| Financial income | 75/76B | €1,360,000 | €122,930 | -€1.2m | -91.0% |
| Recurring financial income | 75 | €1,360,000 | €122,930 | -€1.2m | -91.0% |
| Income from financial fixed assets | 750 | €1,360,000 | €122,930 | -€1.2m | -91.0% |
| Financial charges | 65/66B | €371,339 | €229,602 | -€141,737 | -38.2% |
| Recurring financial charges | 65 | €371,339 | €229,602 | -€141,737 | -38.2% |
| Debt charges | 650 | €360,620 | €227,655 | -€132,965 | -36.9% |
| Other financial charges | 652/9 | €10,718 | €1,946 | -€8,772 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | €1,309,808 | €139,159 | -€1.2m | -89.4% |
| Income taxes | 67/77 | - | €4,057 | +€4,057 | |
| Taxes | 670/3 | - | €4,057 | +€4,057 | |
| Profit (loss) for the period | 9904 | €1,309,808 | €135,102 | -€1.2m | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,309,808 | €135,102 | -€1.2m | -89.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.