DFis: 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.
DFis
Largest movements
- Tangible fixed assets -€3,335
down €3,335 (-14.3%), from €23,330 to €19,995
- Financial fixed assets +€1,300
new in 2025: €1,300
- Receivables within one year -€747
no longer reported in 2025 (was €747)
- Cash +€738
up €738 (+63.6%), from €1,160 to €1,898
mainly Depreciation (+€3,335) and Tax, wage and social debts (+€959)
- Other debts -€1,879
down €1,879 (-7.6%), from €24,778 to €22,899
- Profit (loss) carried forward -€1,434
down €1,434 (-11.4%), from -€12,530 to -€13,965
- Tax, wage and social debts +€959
up €959 (+140.1%), from €684 to €1,643
- Trade debts +€374
new in 2025: €374
- Gross operating margin +€3,875
up €3,875, from -€785 to €3,090
- Other operating charges +€411
up €411 (+65.6%), from €626 to €1,037
- Taxes -€173
down €173 (-63.8%), from €271 to €98
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 | €25,332 | €23,352 | -€1,980 | -7.8% |
| Fixed assets | 21/28 | €23,330 | €21,295 | -€2,035 | -8.7% |
| Tangible fixed assets | 22/27 | €23,330 | €19,995 | -€3,335 | -14.3% |
| Land and buildings | 22 | €23,330 | €19,995 | -€3,335 | -14.3% |
| Financial fixed assets | 28 | - | €1,300 | +€1,300 | |
| Current assets | 29/58 | €2,002 | €2,057 | +€55 | +2.7% |
| Amounts receivable within one year | 40/41 | €747 | - | -€747 | |
| Trade receivables | 40 | €747 | - | -€747 | |
| Cash at bank and in hand | 54/58 | €1,160 | €1,898 | +€738 | +63.6% |
| Deferred charges and accrued income | 490/1 | €96 | €159 | +€63 | +66.2% |
| Total equity and liabilities | 10/49 | €25,332 | €23,352 | -€1,980 | -7.8% |
| Equity | 10/15 | -€130 | -€1,565 | -€1,434 | -1101.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,530 | -€13,965 | -€1,434 | -11.4% |
| Amounts payable | 17/49 | €25,462 | €24,916 | -€546 | -2.1% |
| Amounts payable within one year | 42/48 | €25,462 | €24,916 | -€546 | -2.1% |
| Trade debts | 44 | - | €374 | +€374 | |
| Suppliers | 440/4 | - | €374 | +€374 | |
| Taxes, remuneration and social security | 45 | €684 | €1,643 | +€959 | +140.1% |
| Taxes | 450/3 | €684 | €1,643 | +€959 | +140.1% |
| Other amounts payable | 47/48 | €24,778 | €22,899 | -€1,879 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,335 | €3,335 | = | 0.0% |
| Other operating charges | 640/8 | €626 | €1,037 | +€411 | +65.6% |
| Gross operating margin | 9900 | -€785 | €3,090 | +€3,875 | |
| Operating profit (loss) | 9901 | -€4,746 | -€1,282 | +€3,464 | +73.0% |
| Financial charges | 65/66B | €75 | €55 | -€21 | -27.3% |
| Recurring financial charges | 65 | €75 | €55 | -€21 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,821 | -€1,336 | +€3,485 | +72.3% |
| Income taxes | 67/77 | €271 | €98 | -€173 | -63.8% |
| Profit (loss) for the period | 9904 | -€5,092 | -€1,434 | +€3,658 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,092 | -€1,434 | +€3,658 | +71.8% |
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 6 October 2026 via checked.be.