DFP: 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.
DFP
Largest movements
- Receivables within one year -€7,048
down €7,048 (-38.8%), from €18,164 to €11,116
of which Other amounts receivable: -€5,703
- Tangible fixed assets +€2,326
up €2,326 (+154.3%), from €1,508 to €3,833
of which Furniture and vehicles: +€2,948
- Cash +€1,158
up €1,158 (+5.1%), from €22,588 to €23,746
mainly Other debts (+€10,940) and Receivables within one year (+€7,048)
- Reserves -€16,337
down €16,337 (-51.4%), from €31,799 to €15,462
- Other debts +€10,940
new in 2025: €10,940
- Trade debts +€2,436
up €2,436 (+181.7%), from €1,341 to €3,777
- Tax, wage and social debts -€591
down €591 (-13.3%), from €4,456 to €3,865
of which Taxes: -€3,091
- Depreciation +€1,053
up €1,053 (+287.8%), from €366 to €1,419
- Financial charges -€933
down €933 (-30.1%), from €3,100 to €2,166
of which Non-recurring financial charges: -€912
- Financial income -€744
down €744 (-68.1%), from €1,092 to €348
- Gross operating margin -€456
down €456 (-3.7%), from €12,225 to €11,769
- Other operating charges +€191
up €191 (+151.3%), from €126 to €317
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 | €42,596 | €39,043 | -€3,553 | -8.3% |
| Fixed assets | 21/28 | €1,508 | €3,833 | +€2,326 | +154.3% |
| Tangible fixed assets | 22/27 | €1,508 | €3,833 | +€2,326 | +154.3% |
| Plant, machinery and equipment | 23 | €1,508 | €886 | -€622 | -41.3% |
| Furniture and vehicles | 24 | - | €2,948 | +€2,948 | |
| Current assets | 29/58 | €41,088 | €35,210 | -€5,879 | -14.3% |
| Amounts receivable within one year | 40/41 | €18,164 | €11,116 | -€7,048 | -38.8% |
| Trade receivables | 40 | €10,355 | €9,009 | -€1,346 | -13.0% |
| Other amounts receivable | 41 | €7,809 | €2,106 | -€5,703 | -73.0% |
| Cash at bank and in hand | 54/58 | €22,588 | €23,746 | +€1,158 | +5.1% |
| Deferred charges and accrued income | 490/1 | €336 | €347 | +€12 | +3.5% |
| Total equity and liabilities | 10/49 | €42,596 | €39,043 | -€3,553 | -8.3% |
| Equity | 10/15 | €36,799 | €20,462 | -€16,337 | -44.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,799 | €15,462 | -€16,337 | -51.4% |
| Distributable reserves | 133 | €31,799 | €15,462 | -€16,337 | -51.4% |
| Amounts payable | 17/49 | €5,797 | €18,581 | +€12,784 | +220.5% |
| Amounts payable within one year | 42/48 | €5,797 | €18,581 | +€12,784 | +220.5% |
| Trade debts | 44 | €1,341 | €3,777 | +€2,436 | +181.7% |
| Suppliers | 440/4 | €1,341 | €3,777 | +€2,436 | +181.7% |
| Taxes, remuneration and social security | 45 | €4,456 | €3,865 | -€591 | -13.3% |
| Taxes | 450/3 | €4,456 | €1,365 | -€3,091 | -69.4% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | - | €10,940 | +€10,940 | |
| Remuneration, social security and pensions | 62 | €1,575 | €1,575 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366 | €1,419 | +€1,053 | +287.8% |
| Other operating charges | 640/8 | €126 | €317 | +€191 | +151.3% |
| Gross operating margin | 9900 | €12,225 | €11,769 | -€456 | -3.7% |
| Operating profit (loss) | 9901 | €10,158 | €8,458 | -€1,700 | -16.7% |
| Financial income | 75/76B | €1,092 | €348 | -€744 | -68.1% |
| Recurring financial income | 75 | €1,092 | €348 | -€744 | -68.1% |
| Financial charges | 65/66B | €3,100 | €2,166 | -€933 | -30.1% |
| Recurring financial charges | 65 | €234 | €212 | -€21 | -9.1% |
| Non-recurring financial charges | 66B | €2,866 | €1,954 | -€912 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €8,150 | €6,640 | -€1,511 | -18.5% |
| Income taxes | 67/77 | €2,604 | €2,516 | -€88 | -3.4% |
| Profit (loss) for the period | 9904 | €5,546 | €4,123 | -€1,423 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,546 | €4,123 | -€1,423 | -25.7% |
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 9 October 2026 via checked.be.