DFG-Plant: 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.
DFG-Plant
Largest movements
- Financial fixed assets +€673,200
up €673,200 (+498,667%), from €135 to €673,335
- Receivables within one year -€153,121
down €153,121 (-78.1%), from €196,056 to €42,935
of which Other amounts receivable: -€153,001
- Cash +€26,978
up €26,978 (+39.5%), from €68,305 to €95,283
mainly Debts after one year (+€470,279) and Receivables within one year (+€153,121)
- Stocks and contracts +€20,000
up €20,000 (+16.0%), from €125,000 to €145,000
- Debts after one year +€470,279
up €470,279 (+188%), from €249,850 to €720,129
- Current portion of long-term debt +€80,571
up €80,571 (+613%), from €13,150 to €93,721
- Other debts +€27,390
up €27,390 (+13.4%), from €204,195 to €231,585
- Reserves +€18,188
up €18,188 (+32.0%), from €56,827 to €75,015
- Trade debts -€18,072
down €18,072 (-51.0%), from €35,462 to €17,390
- Gross operating margin +€48,622
up €48,622 (+86.0%), from €56,559 to €105,181
- Depreciation +€15,314
up €15,314 (+43.1%), from €35,515 to €50,830
- Financial charges +€14,458
up €14,458 (+116%), from €12,471 to €26,929
- Taxes +€5,290
up €5,290 (+265%), from €1,999 to €7,289
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 | €734,100 | €1,313,565 | +€579,465 | +78.9% |
| Fixed assets | 21/28 | €343,659 | €1,028,920 | +€685,260 | +199% |
| Tangible fixed assets | 22/27 | €343,524 | €355,585 | +€12,060 | +3.5% |
| Land and buildings | 22 | €263,800 | €284,252 | +€20,452 | +7.8% |
| Plant, machinery and equipment | 23 | €43,793 | €53,391 | +€9,599 | +21.9% |
| Furniture and vehicles | 24 | €35,932 | €17,941 | -€17,990 | -50.1% |
| Financial fixed assets | 28 | €135 | €673,335 | +€673,200 | +498,667% |
| Current assets | 29/58 | €390,441 | €284,645 | -€105,796 | -27.1% |
| Stocks and contracts in progress | 3 | €125,000 | €145,000 | +€20,000 | +16.0% |
| Stocks | 30/36 | €125,000 | €145,000 | +€20,000 | +16.0% |
| Amounts receivable within one year | 40/41 | €196,056 | €42,935 | -€153,121 | -78.1% |
| Trade receivables | 40 | €42,124 | €42,003 | -€121 | -0.3% |
| Other amounts receivable | 41 | €153,932 | €932 | -€153,001 | -99.4% |
| Cash at bank and in hand | 54/58 | €68,305 | €95,283 | +€26,978 | +39.5% |
| Deferred charges and accrued income | 490/1 | €1,079 | €1,428 | +€348 | +32.3% |
| Total equity and liabilities | 10/49 | €734,100 | €1,313,565 | +€579,465 | +78.9% |
| Equity | 10/15 | €226,827 | €245,015 | +€18,188 | +8.0% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €56,827 | €75,015 | +€18,188 | +32.0% |
| Distributable reserves | 133 | €56,827 | €75,015 | +€18,188 | +32.0% |
| Amounts payable | 17/49 | €507,273 | €1,068,550 | +€561,277 | +111% |
| Amounts payable after more than one year | 17 | €249,850 | €720,129 | +€470,279 | +188% |
| Financial debts | 170/4 | €249,850 | €720,129 | +€470,279 | +188% |
| Amounts payable within one year | 42/48 | €257,417 | €348,422 | +€91,004 | +35.4% |
| Current portion of amounts payable after more than one year | 42 | €13,150 | €93,721 | +€80,571 | +613% |
| Trade debts | 44 | €35,462 | €17,390 | -€18,072 | -51.0% |
| Suppliers | 440/4 | €35,462 | €17,390 | -€18,072 | -51.0% |
| Taxes, remuneration and social security | 45 | €4,611 | €5,726 | +€1,115 | +24.2% |
| Taxes | 450/3 | €4,611 | €5,726 | +€1,115 | +24.2% |
| Other amounts payable | 47/48 | €204,195 | €231,585 | +€27,390 | +13.4% |
| Accrued charges and deferred income | 492/3 | €6 | - | -€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,515 | €50,830 | +€15,314 | +43.1% |
| Other operating charges | 640/8 | €1,552 | €1,946 | +€394 | +25.4% |
| Gross operating margin | 9900 | €56,559 | €105,181 | +€48,622 | +86.0% |
| Operating profit (loss) | 9901 | €19,492 | €52,405 | +€32,914 | +169% |
| Financial income | 75/76B | €441 | - | -€441 | |
| Recurring financial income | 75 | €441 | - | -€441 | |
| Financial charges | 65/66B | €12,471 | €26,929 | +€14,458 | +116% |
| Recurring financial charges | 65 | €12,471 | €26,929 | +€14,458 | +116% |
| Profit (loss) for the period before taxes | 9903 | €7,462 | €25,476 | +€18,015 | +241% |
| Income taxes | 67/77 | €1,999 | €7,289 | +€5,290 | +265% |
| Profit (loss) for the period | 9904 | €5,462 | €18,188 | +€12,725 | +233% |
| Profit (loss) for the period to be appropriated | 9905 | €5,462 | €18,188 | +€12,725 | +233% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.