DFAC: 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.
DFAC
Largest movements
- Cash +€36,830
up €36,830 (+197%), from €18,651 to €55,481
mainly Net result for the year (+€21,399) and Trade debts (+€9,287)
- Tangible fixed assets -€3,473
down €3,473 (-18.6%), from €18,662 to €15,189
of which Plant, machinery and equipment: -€3,046
- Receivables within one year -€1,876
down €1,876 (-11.0%), from €17,081 to €15,205
of which Other amounts receivable: -€2,114
- Deferred charges and accrued income +€1,746
up €1,746 (+699%), from €250 to €1,996
- Profit (loss) carried forward +€21,399
up €21,399 (+52.6%), from -€40,657 to -€19,258
- Trade debts +€9,287
up €9,287 (+103%), from €9,033 to €18,320
- Tax, wage and social debts +€8,290
up €8,290, from €0 to €8,290
of which Taxes: +€6,083
- Other debts -€5,748
down €5,748 (-37.4%), from €15,370 to €9,621
- Gross operating margin +€16,262
up €16,262 (+97.5%), from €16,678 to €32,940
- Taxes +€6,083
up €6,083, from €0 to €6,083
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.
Derived cash bridge
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 | €54,644 | €87,871 | +€33,227 | +60.8% |
| Fixed assets | 21/28 | €18,662 | €15,189 | -€3,473 | -18.6% |
| Tangible fixed assets | 22/27 | €18,662 | €15,189 | -€3,473 | -18.6% |
| Land and buildings | 22 | €9,317 | €8,686 | -€631 | -6.8% |
| Plant, machinery and equipment | 23 | €8,120 | €5,074 | -€3,046 | -37.5% |
| Furniture and vehicles | 24 | €1,225 | €1,428 | +€203 | +16.6% |
| Current assets | 29/58 | €35,982 | €72,682 | +€36,700 | +102% |
| Amounts receivable within one year | 40/41 | €17,081 | €15,205 | -€1,876 | -11.0% |
| Trade receivables | 40 | €1,119 | €1,357 | +€238 | +21.2% |
| Other amounts receivable | 41 | €15,962 | €13,848 | -€2,114 | -13.2% |
| Cash at bank and in hand | 54/58 | €18,651 | €55,481 | +€36,830 | +197% |
| Deferred charges and accrued income | 490/1 | €250 | €1,996 | +€1,746 | +699% |
| Total equity and liabilities | 10/49 | €54,644 | €87,871 | +€33,227 | +60.8% |
| Equity | 10/15 | €30,241 | €51,639 | +€21,399 | +70.8% |
| Contributions | 10/11 | €64,452 | €64,452 | = | 0.0% |
| Capital | 10 | €64,452 | €64,452 | = | 0.0% |
| Issued capital | 100 | €64,452 | €64,452 | = | 0.0% |
| Reserves | 13 | €6,445 | €6,445 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,445 | €6,445 | = | 0.0% |
| Legal reserve | 130 | €6,445 | €6,445 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,657 | -€19,258 | +€21,399 | +52.6% |
| Amounts payable | 17/49 | €24,403 | €36,231 | +€11,828 | +48.5% |
| Amounts payable within one year | 42/48 | €24,403 | €36,231 | +€11,828 | +48.5% |
| Trade debts | 44 | €9,033 | €18,320 | +€9,287 | +103% |
| Suppliers | 440/4 | €9,033 | €18,320 | +€9,287 | +103% |
| Taxes, remuneration and social security | 45 | €0 | €8,290 | +€8,290 | |
| Taxes | 450/3 | €0 | €6,083 | +€6,083 | |
| Remuneration and social security | 454/9 | - | €2,207 | +€2,207 | |
| Other amounts payable | 47/48 | €15,370 | €9,621 | -€5,748 | -37.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,691 | €4,473 | -€218 | -4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €580 | €774 | +€194 | +33.4% |
| Gross operating margin | 9900 | €16,678 | €32,940 | +€16,262 | +97.5% |
| Operating profit (loss) | 9901 | €11,406 | €27,692 | +€16,286 | +143% |
| Financial income | 75/76B | €114 | €0 | -€114 | -99.9% |
| Recurring financial income | 75 | €114 | €0 | -€114 | -99.9% |
| Financial charges | 65/66B | €363 | €211 | -€152 | -41.9% |
| Recurring financial charges | 65 | €363 | €211 | -€152 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €11,158 | €27,482 | +€16,324 | +146% |
| Income taxes | 67/77 | €0 | €6,083 | +€6,083 | |
| Profit (loss) for the period | 9904 | €11,158 | €21,399 | +€10,241 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,158 | €21,399 | +€10,241 | +91.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.