DFI: 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.
DFI
Largest movements
- Cash +€38,166
up €38,166 (+132.0%), from €28,910 to €67,076
mainly Net result for the year (+€57,652) and Depreciation (+€1,323)
- Receivables within one year +€1,949
up €1,949 (+7.5%), from €26,013 to €27,962
of which Trade receivables: +€5,956
- Reserves +€31,584
up €31,584 (+1698.1%), from €1,860 to €33,444
of which Distributable reserves: +€31,584
- Profit (loss) carried forward +€26,067
up €26,067, from -€26,067 to €0
- Tax, wage and social debts -€12,130
down €12,130 (-43.4%), from €27,970 to €15,840
of which Taxes: -€14,985
- Debts after one year -€2,677
down €2,677 (-100.0%), from €2,677 to €0
- Trade debts -€2,496
down €2,496 (-32.2%), from €7,762 to €5,266
- Gross operating margin +€51,180
up €51,180 (+170.0%), from €30,100 to €81,280
- Other operating charges -€17,408
down €17,408 (-83.5%), from €20,844 to €3,436
- Taxes +€15,315
up €15,315 (+80307.4%), from €19 to €15,334
- Financial charges -€4,986
down €4,986 (-58.5%), from €8,522 to €3,535
- Depreciation -€3,592
down €3,592 (-73.1%), from €4,915 to €1,323
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 | €56,093 | €96,706 | +€40,613 | +72.4% |
| Fixed assets | 21/28 | €1,170 | €1,669 | +€499 | +42.6% |
| Tangible fixed assets | 22/27 | €1,170 | €1,669 | +€499 | +42.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €972 | €184 | -€788 | -81.1% |
| Furniture and vehicles | 24 | €198 | €1,484 | +€1,286 | +649.6% |
| Current assets | 29/58 | €54,923 | €95,038 | +€40,115 | +73.0% |
| Amounts receivable within one year | 40/41 | €26,013 | €27,962 | +€1,949 | +7.5% |
| Trade receivables | 40 | €21,995 | €27,951 | +€5,956 | +27.1% |
| Other amounts receivable | 41 | €4,018 | €11 | -€4,007 | -99.7% |
| Cash at bank and in hand | 54/58 | €28,910 | €67,076 | +€38,166 | +132.0% |
| Total equity and liabilities | 10/49 | €56,093 | €96,706 | +€40,613 | +72.4% |
| Equity | 10/15 | -€18,007 | €39,644 | +€57,652 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €33,444 | +€31,584 | +1698.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €31,584 | +€31,584 | |
| Profit (loss) carried forward | 14 | -€26,067 | €0 | +€26,067 | |
| Amounts payable | 17/49 | €74,100 | €57,062 | -€17,038 | -23.0% |
| Amounts payable after more than one year | 17 | €2,677 | €0 | -€2,677 | -100.0% |
| Financial debts | 170/4 | €2,677 | €0 | -€2,677 | -100.0% |
| Amounts payable within one year | 42/48 | €71,423 | €57,062 | -€14,361 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €3,171 | €2,677 | -€494 | -15.6% |
| Trade debts | 44 | €7,762 | €5,266 | -€2,496 | -32.2% |
| Suppliers | 440/4 | €7,762 | €5,266 | -€2,496 | -32.2% |
| Taxes, remuneration and social security | 45 | €27,970 | €15,840 | -€12,130 | -43.4% |
| Taxes | 450/3 | €27,970 | €12,984 | -€14,985 | -53.6% |
| Remuneration and social security | 454/9 | - | €2,855 | +€2,855 | |
| Other amounts payable | 47/48 | €32,521 | €33,280 | +€758 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,915 | €1,323 | -€3,592 | -73.1% |
| Other operating charges | 640/8 | €20,844 | €3,436 | -€17,408 | -83.5% |
| Gross operating margin | 9900 | €30,100 | €81,280 | +€51,180 | +170.0% |
| Operating profit (loss) | 9901 | €4,341 | €76,521 | +€72,179 | +1662.6% |
| Financial income | 75/76B | €99 | €0 | -€99 | -100.0% |
| Recurring financial income | 75 | €99 | €0 | -€99 | -100.0% |
| Financial charges | 65/66B | €8,522 | €3,535 | -€4,986 | -58.5% |
| Recurring financial charges | 65 | €8,522 | €3,535 | -€4,986 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,082 | €72,985 | +€77,067 | |
| Income taxes | 67/77 | €19 | €15,334 | +€15,315 | +80307.4% |
| Profit (loss) for the period | 9904 | -€4,101 | €57,652 | +€61,752 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,101 | €57,652 | +€61,752 |
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 9 October 2026 via checked.be.