DFAM: 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.
DFAM
Largest movements
- Cash -€5,488
down €5,488 (-1.6%), from €345,115 to €339,627
mainly Net result for the year (-€5,702) and Tax, wage and social debts (-€575)
- Reserves -€5,702
down €5,702 (-1.7%), from €327,175 to €321,473
- Financial income -€318,146
down €318,146 (-100.0%), from €318,168 to €22
- Taxes -€77,575
no longer reported in 2025 (was €77,575)
- Gross operating margin +€2,159
up €2,159 (+29.5%), from -€7,318 to -€5,159
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 | €346,350 | €340,073 | -€6,277 | -1.8% |
| Current assets | 29/58 | €346,350 | €340,073 | -€6,277 | -1.8% |
| Amounts receivable within one year | 40/41 | €1,235 | €446 | -€789 | -63.9% |
| Other amounts receivable | 41 | €1,235 | €446 | -€789 | -63.9% |
| Cash at bank and in hand | 54/58 | €345,115 | €339,627 | -€5,488 | -1.6% |
| Total equity and liabilities | 10/49 | €346,350 | €340,073 | -€6,277 | -1.8% |
| Equity | 10/15 | €345,775 | €340,073 | -€5,702 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €327,175 | €321,473 | -€5,702 | -1.7% |
| Distributable reserves | 133 | €327,175 | €321,473 | -€5,702 | -1.7% |
| Amounts payable | 17/49 | €575 | - | -€575 | |
| Amounts payable within one year | 42/48 | €575 | - | -€575 | |
| Taxes, remuneration and social security | 45 | €575 | - | -€575 | |
| Taxes | 450/3 | €575 | - | -€575 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€7,318 | -€5,159 | +€2,159 | +29.5% |
| Operating profit (loss) | 9901 | -€7,824 | -€5,679 | +€2,145 | +27.4% |
| Financial income | 75/76B | €318,168 | €22 | -€318,146 | -100.0% |
| Recurring financial income | 75 | €318,168 | €22 | -€318,146 | -100.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €310,300 | -€5,702 | -€316,001 | |
| Income taxes | 67/77 | €77,575 | - | -€77,575 | |
| Profit (loss) for the period | 9904 | €232,725 | -€5,702 | -€238,426 | |
| Profit (loss) for the period to be appropriated | 9905 | €232,725 | -€5,702 | -€238,426 |
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 30 September 2026 via checked.be.