DF-technic: 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-technic
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Cash +€108,280
up €108,280 (+376.9%), from €28,726 to €137,006
mainly Current investments (+€200,000) and Net result for the year (+€38,786)
- Receivables within one year +€24,209
up €24,209 (+34.4%), from €70,330 to €94,539
of which Other amounts receivable: +€24,209
- Tangible fixed assets -€5,964
down €5,964 (-29.2%), from €20,394 to €14,430
of which Furniture and vehicles: -€5,478
- Reserves -€71,948
down €71,948 (-24.3%), from €296,400 to €224,452
of which Distributable reserves: -€71,948
- Gross operating margin -€26,337
down €26,337 (-30.4%), from €86,675 to €60,338
- Taxes -€7,507
down €7,507 (-31.5%), from €23,814 to €16,307
- Depreciation +€2,872
up €2,872 (+92.9%), from €3,092 to €5,964
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 | €320,034 | €246,578 | -€73,457 | -23.0% |
| Fixed assets | 21/28 | €20,394 | €14,430 | -€5,964 | -29.2% |
| Tangible fixed assets | 22/27 | €20,394 | €14,430 | -€5,964 | -29.2% |
| Plant, machinery and equipment | 23 | €1,291 | €806 | -€485 | -37.6% |
| Furniture and vehicles | 24 | €19,102 | €13,624 | -€5,478 | -28.7% |
| Current assets | 29/58 | €299,641 | €232,148 | -€67,493 | -22.5% |
| Amounts receivable within one year | 40/41 | €70,330 | €94,539 | +€24,209 | +34.4% |
| Trade receivables | 40 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 41 | €10,330 | €34,539 | +€24,209 | +234.4% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €28,726 | €137,006 | +€108,280 | +376.9% |
| Deferred charges and accrued income | 490/1 | €584 | €602 | +€18 | +3.0% |
| Total equity and liabilities | 10/49 | €320,034 | €246,578 | -€73,457 | -23.0% |
| Equity | 10/15 | €302,600 | €230,652 | -€71,948 | -23.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €296,400 | €224,452 | -€71,948 | -24.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €294,540 | €222,592 | -€71,948 | -24.4% |
| Amounts payable | 17/49 | €17,435 | €15,926 | -€1,509 | -8.7% |
| Amounts payable within one year | 42/48 | €17,435 | €15,926 | -€1,509 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €472 | - | -€472 | |
| Trade debts | 44 | €2,506 | €4,260 | +€1,754 | +70.0% |
| Suppliers | 440/4 | €2,506 | €4,260 | +€1,754 | +70.0% |
| Taxes, remuneration and social security | 45 | €14,456 | €11,666 | -€2,790 | -19.3% |
| Taxes | 450/3 | €14,456 | €11,666 | -€2,790 | -19.3% |
| Non-recurring operating income | 76A | €11,034 | - | -€11,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,092 | €5,964 | +€2,872 | +92.9% |
| Other operating charges | 640/8 | €1,047 | €644 | -€403 | -38.5% |
| Gross operating margin | 9900 | €86,675 | €60,338 | -€26,337 | -30.4% |
| Operating profit (loss) | 9901 | €82,536 | €53,730 | -€28,806 | -34.9% |
| Financial income | 75/76B | €2,696 | €1,843 | -€853 | -31.6% |
| Recurring financial income | 75 | €2,696 | €1,843 | -€853 | -31.6% |
| Financial charges | 65/66B | €559 | €480 | -€79 | -14.1% |
| Recurring financial charges | 65 | €559 | €480 | -€79 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €84,673 | €55,093 | -€29,580 | -34.9% |
| Income taxes | 67/77 | €23,814 | €16,307 | -€7,507 | -31.5% |
| Profit (loss) for the period | 9904 | €60,860 | €38,786 | -€22,073 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,860 | €38,786 | -€22,073 | -36.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.