DIF & DAC: 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.
DIF & DAC
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€62,744 | -€62,744 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,783 | €4,783 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,172 | €3,172 | = | 0.0% |
| Distributable reserves | 133 | €372 | €372 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,127 | -€86,127 | = | 0.0% |
| Amounts payable | 17/49 | €62,744 | €62,744 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,744 | €62,744 | = | 0.0% |
| Other amounts payable | 47/48 | €62,744 | €62,744 | = | 0.0% |
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 10 October 2026 via checked.be.