DFMH: what changed
What changed
DFMH
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€28,036
2024 · €58,997-€30,960
Equity
€116,312
2024 · €88,275+€28,036
Cash
€193
2024 · €6,359-€6,166
Balance sheet total
€744,742
2024 · €728,331+€16,411
Largest movements
Assets
- Receivables within one year +€23,273
up €23,273 (+2,243%), from €1,038 to €24,311
Equity and liabilities
- Debts after one year -€43,831
down €43,831 (-7.6%), from €574,719 to €530,888
- Profit (loss) carried forward +€28,036
up €28,036 (+35.8%), from €78,275 to €106,312
- Tax, wage and social debts +€22,301
up €22,301 (+363%), from €6,151 to €28,452
of which Remuneration and social security: +€24,145
- Other debts +€10,000
up €10,000 (+69.5%), from €14,398 to €24,398
Income statement
- Financial income -€27,000
down €27,000 (-38.6%), from €70,000 to €43,000
- Gross operating margin -€6,589
down €6,589 (-88.6%), from €7,439 to €850
- Depreciation -€1,535
down €1,535 (-83.3%), from €1,842 to €308
- Financial charges -€925
down €925 (-5.9%), from €15,602 to €14,678
- Other operating charges -€176
down €176 (-18.9%), from €929 to €754
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€58,997
Gross operating margin
-€6,589
Depreciation
+€1,535
Other operating charges
+€176
Financial income
-€27,000
Financial charges
+€925
Taxes
-€7
Result 2025
€28,036
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,621
Investment
€0
Financing
-€42,787
Cash 2024
€6,359
From operations (derived)
+€36,621
Net result for the year
+€28,036
Depreciation
+€308
Receivables within one year
-€23,273
Deferred charges and accrued income
+€388
Trade debts
-€1,139
Tax, wage and social debts
+€22,301
Other debts
+€10,000
Financing
-€42,787
Debts after one year
-€43,831
Current portion of long-term debt
+€1,044
Cash 2025
€193
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €728,331 | €744,742 | +€16,411 | +2.3% |
| Fixed assets | 21/28 | €720,308 | €720,000 | -€308 | 0.0% |
| Tangible fixed assets | 22/27 | €308 | €0 | -€308 | -100% |
| Furniture and vehicles | 24 | €308 | €0 | -€308 | -100% |
| Financial fixed assets | 28 | €720,000 | €720,000 | = | 0.0% |
| Current assets | 29/58 | €8,023 | €24,742 | +€16,719 | +208% |
| Amounts receivable within one year | 40/41 | €1,038 | €24,311 | +€23,273 | +2,243% |
| Trade receivables | 40 | €1,038 | €24,311 | +€23,273 | +2,243% |
| Cash at bank and in hand | 54/58 | €6,359 | €193 | -€6,166 | -97.0% |
| Deferred charges and accrued income | 490/1 | €626 | €239 | -€388 | -61.9% |
| Total equity and liabilities | 10/49 | €728,331 | €744,742 | +€16,411 | +2.3% |
| Equity | 10/15 | €88,275 | €116,312 | +€28,036 | +31.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,275 | €106,312 | +€28,036 | +35.8% |
| Amounts payable | 17/49 | €640,056 | €628,430 | -€11,625 | -1.8% |
| Amounts payable after more than one year | 17 | €574,719 | €530,888 | -€43,831 | -7.6% |
| Financial debts | 170/4 | €574,719 | €530,888 | -€43,831 | -7.6% |
| Amounts payable within one year | 42/48 | €65,337 | €97,543 | +€32,206 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | €42,787 | €43,831 | +€1,044 | +2.4% |
| Trade debts | 44 | €2,000 | €862 | -€1,139 | -56.9% |
| Suppliers | 440/4 | €2,000 | €862 | -€1,139 | -56.9% |
| Taxes, remuneration and social security | 45 | €6,151 | €28,452 | +€22,301 | +363% |
| Taxes | 450/3 | €5,901 | €4,057 | -€1,844 | -31.3% |
| Remuneration and social security | 454/9 | €250 | €24,395 | +€24,145 | +9,658% |
| Other amounts payable | 47/48 | €14,398 | €24,398 | +€10,000 | +69.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,842 | €308 | -€1,535 | -83.3% |
| Other operating charges | 640/8 | €929 | €754 | -€176 | -18.9% |
| Gross operating margin | 9900 | €7,439 | €850 | -€6,589 | -88.6% |
| Operating profit (loss) | 9901 | €4,667 | -€211 | -€4,878 | |
| Financial income | 75/76B | €70,000 | €43,000 | -€27,000 | -38.6% |
| Recurring financial income | 75 | €70,000 | €43,000 | -€27,000 | -38.6% |
| Financial charges | 65/66B | €15,602 | €14,678 | -€925 | -5.9% |
| Recurring financial charges | 65 | €15,602 | €14,678 | -€925 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €59,065 | €28,111 | -€30,953 | -52.4% |
| Income taxes | 67/77 | €68 | €75 | +€7 | +10.1% |
| Profit (loss) for the period | 9904 | €58,997 | €28,036 | -€30,960 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,997 | €28,036 | -€30,960 | -52.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.