DFISK: 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.
DFISK
Largest movements
- Cash -€13,642
down €13,642 (-37.2%), from €36,717 to €23,075
mainly Receivables within one year (-€12,681) and Investment in fixed assets (net) (-€11,750)
- Receivables within one year +€12,681
up €12,681 (+37.0%), from €34,318 to €47,000
of which Trade receivables: +€7,961
- Tangible fixed assets +€3,351
up €3,351 (+9.2%), from €36,345 to €39,695
of which Furniture and vehicles: +€3,459
- Profit (loss) carried forward +€5,231
up €5,231 (+12.7%), from €41,327 to €46,558
- Tax, wage and social debts +€4,203
up €4,203 (+10.4%), from €40,352 to €44,555
of which Taxes: +€3,755
- Other debts -€3,479
no longer reported in 2025 (was €3,479)
- Debts after one year -€2,766
down €2,766 (-29.7%), from €9,308 to €6,542
- Staff costs +€9,556
up €9,556 (+8.5%), from €112,052 to €121,608
- Gross operating margin -€3,659
down €3,659 (-2.4%), from €149,792 to €146,133
- Taxes -€2,286
down €2,286 (-25.6%), from €8,924 to €6,638
- Depreciation +€1,912
up €1,912 (+29.5%), from €6,487 to €8,399
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 | €109,027 | €111,526 | +€2,499 | +2.3% |
| Fixed assets | 21/28 | €36,345 | €39,695 | +€3,351 | +9.2% |
| Tangible fixed assets | 22/27 | €36,345 | €39,695 | +€3,351 | +9.2% |
| Plant, machinery and equipment | 23 | €8,984 | €6,273 | -€2,710 | -30.2% |
| Furniture and vehicles | 24 | - | €3,459 | +€3,459 | |
| Other tangible fixed assets | 26 | €27,361 | €29,963 | +€2,602 | +9.5% |
| Current assets | 29/58 | €72,682 | €71,830 | -€852 | -1.2% |
| Amounts receivable within one year | 40/41 | €34,318 | €47,000 | +€12,681 | +37.0% |
| Trade receivables | 40 | €29,384 | €37,345 | +€7,961 | +27.1% |
| Other amounts receivable | 41 | €4,934 | €9,655 | +€4,720 | +95.7% |
| Cash at bank and in hand | 54/58 | €36,717 | €23,075 | -€13,642 | -37.2% |
| Deferred charges and accrued income | 490/1 | €1,647 | €1,756 | +€109 | +6.6% |
| Total equity and liabilities | 10/49 | €109,027 | €111,526 | +€2,499 | +2.3% |
| Equity | 10/15 | €42,327 | €47,558 | +€5,231 | +12.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,327 | €46,558 | +€5,231 | +12.7% |
| Amounts payable | 17/49 | €66,700 | €63,968 | -€2,732 | -4.1% |
| Amounts payable after more than one year | 17 | €9,308 | €6,542 | -€2,766 | -29.7% |
| Financial debts | 170/4 | €9,308 | €6,542 | -€2,766 | -29.7% |
| Amounts payable within one year | 42/48 | €57,392 | €57,426 | +€34 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €2,618 | €2,766 | +€148 | +5.7% |
| Trade debts | 44 | €10,943 | €10,105 | -€839 | -7.7% |
| Suppliers | 440/4 | €10,943 | €10,105 | -€839 | -7.7% |
| Taxes, remuneration and social security | 45 | €40,352 | €44,555 | +€4,203 | +10.4% |
| Taxes | 450/3 | €22,866 | €26,622 | +€3,755 | +16.4% |
| Remuneration and social security | 454/9 | €17,486 | €17,933 | +€448 | +2.6% |
| Other amounts payable | 47/48 | €3,479 | - | -€3,479 | |
| Remuneration, social security and pensions | 62 | €112,052 | €121,608 | +€9,556 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,487 | €8,399 | +€1,912 | +29.5% |
| Other operating charges | 640/8 | €3,326 | €3,317 | -€8 | -0.2% |
| Gross operating margin | 9900 | €149,792 | €146,133 | -€3,659 | -2.4% |
| Operating profit (loss) | 9901 | €27,927 | €12,808 | -€15,119 | -54.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €987 | €940 | -€47 | -4.8% |
| Recurring financial charges | 65 | €987 | €940 | -€47 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €26,941 | €11,869 | -€15,072 | -55.9% |
| Income taxes | 67/77 | €8,924 | €6,638 | -€2,286 | -25.6% |
| Profit (loss) for the period | 9904 | €18,017 | €5,231 | -€12,786 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,017 | €5,231 | -€12,786 | -71.0% |
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.