DFH Location: 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.
DFH Location
Largest movements
- Receivables within one year +€10,530
up €10,530 (+33.8%), from €31,184 to €41,714
of which Other amounts receivable: +€7,627
- Cash -€6,339
down €6,339 (-59.4%), from €10,665 to €4,326
mainly Receivables within one year (-€10,530) and Investment in fixed assets (net) (-€4,000)
- Tangible fixed assets -€3,675
down €3,675 (-23.6%), from €15,581 to €11,906
of which Plant, machinery and equipment: -€5,733
- Other debts -€3,691
down €3,691 (-100.0%), from €3,691 to €0
- Trade debts +€2,682
up €2,682 (+17.9%), from €14,949 to €17,631
- Profit (loss) carried forward +€1,763
up €1,763 (+5.9%), from €29,982 to €31,744
- Gross operating margin +€414
up €414 (+4.1%), from €10,108 to €10,521
- Depreciation +€260
up €260 (+3.5%), from €7,415 to €7,675
- Other operating charges +€207
up €207 (+32.7%), from €631 to €838
- Financial charges +€113
up €113 (+75.5%), from €150 to €264
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 | €57,793 | €58,331 | +€538 | +0.9% |
| Fixed assets | 21/28 | €15,716 | €12,041 | -€3,675 | -23.4% |
| Tangible fixed assets | 22/27 | €15,581 | €11,906 | -€3,675 | -23.6% |
| Plant, machinery and equipment | 23 | €14,374 | €8,641 | -€5,733 | -39.9% |
| Furniture and vehicles | 24 | €1,207 | €3,265 | +€2,058 | +170.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €42,076 | €46,290 | +€4,214 | +10.0% |
| Amounts receivable within one year | 40/41 | €31,184 | €41,714 | +€10,530 | +33.8% |
| Trade receivables | 40 | €31,184 | €34,087 | +€2,903 | +9.3% |
| Other amounts receivable | 41 | - | €7,627 | +€7,627 | |
| Cash at bank and in hand | 54/58 | €10,665 | €4,326 | -€6,339 | -59.4% |
| Deferred charges and accrued income | 490/1 | €227 | €250 | +€23 | +10.2% |
| Total equity and liabilities | 10/49 | €57,793 | €58,331 | +€538 | +0.9% |
| Equity | 10/15 | €38,092 | €39,854 | +€1,763 | +4.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,982 | €31,744 | +€1,763 | +5.9% |
| Amounts payable | 17/49 | €19,701 | €18,477 | -€1,224 | -6.2% |
| Amounts payable within one year | 42/48 | €19,701 | €18,477 | -€1,224 | -6.2% |
| Trade debts | 44 | €14,949 | €17,631 | +€2,682 | +17.9% |
| Suppliers | 440/4 | €14,949 | €17,631 | +€2,682 | +17.9% |
| Taxes, remuneration and social security | 45 | €1,061 | €846 | -€215 | -20.3% |
| Taxes | 450/3 | €1,061 | €846 | -€215 | -20.3% |
| Other amounts payable | 47/48 | €3,691 | €0 | -€3,691 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,415 | €7,675 | +€260 | +3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €631 | €838 | +€207 | +32.7% |
| Gross operating margin | 9900 | €10,108 | €10,521 | +€414 | +4.1% |
| Operating profit (loss) | 9901 | €2,062 | €2,009 | -€53 | -2.6% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €150 | €264 | +€113 | +75.5% |
| Recurring financial charges | 65 | €150 | €264 | +€113 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €1,912 | €1,763 | -€149 | -7.8% |
| Profit (loss) for the period | 9904 | €1,912 | €1,763 | -€149 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,912 | €1,763 | -€149 | -7.8% |
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 1 October 2026 via checked.be.