DFC SERVICES: 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.
DFC SERVICES
Largest movements
- Cash +€30,055
up €30,055 (+84.0%), from €35,770 to €65,825
mainly Other debts (+€30,175) and Debts after one year (+€23,672)
- Receivables within one year -€15,091
down €15,091 (-52.2%), from €28,924 to €13,833
of which Trade receivables: -€20,091
- Tangible fixed assets +€11,637
up €11,637 (+91.7%), from €12,697 to €24,334
- Deferred charges and accrued income +€3,061
new in 2025: €3,061
- Other debts +€30,175
new in 2025: €30,175
- Profit (loss) carried forward -€28,469
down €28,469 (-65.7%), from €43,318 to €14,849
- Debts after one year +€23,672
new in 2025: €23,672
- Tax, wage and social debts +€9,783
up €9,783 (+65.1%), from €15,031 to €24,814
- Trade debts -€5,049
down €5,049 (-36.0%), from €14,042 to €8,993
- Purchases and services -€50,160
no longer reported in 2025 (was €50,160)
- Gross operating margin -€35,622
down €35,622 (-58.6%), from €60,767 to €25,145
- Taxes -€12,500
down €12,500 (-83.3%), from €15,000 to €2,500
- Depreciation +€7,362
up €7,362 (+7,011%), from €105 to €7,467
- Other operating charges +€4,625
up €4,625 (+382%), from €1,210 to €5,835
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,391 | €107,503 | +€30,112 | +38.9% |
| Fixed assets | 21/28 | €12,697 | €24,784 | +€12,087 | +95.2% |
| Tangible fixed assets | 22/27 | €12,697 | €24,334 | +€11,637 | +91.7% |
| Furniture and vehicles | 24 | €12,697 | €24,334 | +€11,637 | +91.7% |
| Financial fixed assets | 28 | - | €450 | +€450 | |
| Current assets | 29/58 | €64,694 | €82,719 | +€18,025 | +27.9% |
| Amounts receivable within one year | 40/41 | €28,924 | €13,833 | -€15,091 | -52.2% |
| Trade receivables | 40 | €28,924 | €8,833 | -€20,091 | -69.5% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €35,770 | €65,825 | +€30,055 | +84.0% |
| Deferred charges and accrued income | 490/1 | - | €3,061 | +€3,061 | |
| Total equity and liabilities | 10/49 | €77,391 | €107,503 | +€30,112 | +38.9% |
| Equity | 10/15 | €48,318 | €19,849 | -€28,469 | -58.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,318 | €14,849 | -€28,469 | -65.7% |
| Amounts payable | 17/49 | €29,073 | €87,654 | +€58,581 | +201% |
| Amounts payable after more than one year | 17 | - | €23,672 | +€23,672 | |
| Financial debts | 170/4 | - | €23,672 | +€23,672 | |
| Amounts payable within one year | 42/48 | €29,073 | €63,982 | +€34,909 | +120% |
| Trade debts | 44 | €14,042 | €8,993 | -€5,049 | -36.0% |
| Suppliers | 440/4 | €14,042 | €8,993 | -€5,049 | -36.0% |
| Taxes, remuneration and social security | 45 | €15,031 | €24,814 | +€9,783 | +65.1% |
| Taxes | 450/3 | €15,031 | €24,814 | +€9,783 | +65.1% |
| Other amounts payable | 47/48 | - | €30,175 | +€30,175 | |
| Goods, raw materials, services and sundry goods | 60/61 | €50,160 | - | -€50,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105 | €7,467 | +€7,362 | +7,011% |
| Other operating charges | 640/8 | €1,210 | €5,835 | +€4,625 | +382% |
| Non-recurring operating charges | 66A | €1,154 | €2,132 | +€978 | +84.7% |
| Gross operating margin | 9900 | €60,767 | €25,145 | -€35,622 | -58.6% |
| Operating profit (loss) | 9901 | €58,298 | €9,711 | -€48,587 | -83.3% |
| Financial income | 75/76B | €20 | €36 | +€16 | +80.0% |
| Recurring financial income | 75 | €20 | €36 | +€16 | +80.0% |
| Financial charges | 65/66B | - | €216 | +€216 | |
| Recurring financial charges | 65 | - | €216 | +€216 | |
| Profit (loss) for the period before taxes | 9903 | €58,318 | €9,531 | -€48,787 | -83.7% |
| Income taxes | 67/77 | €15,000 | €2,500 | -€12,500 | -83.3% |
| Profit (loss) for the period | 9904 | €43,318 | €7,031 | -€36,287 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,318 | €7,031 | -€36,287 | -83.8% |
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 23 October 2026 via checked.be.