DNF Roofs: 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.
DNF Roofs
Largest movements
- Cash +€13,379
up €13,379 (+36.2%), from €36,919 to €50,298
mainly Net result for the year (+€15,896) and Deferred charges and accrued income (+€7,297)
- Deferred charges and accrued income -€7,297
down €7,297 (-93.4%), from €7,815 to €518
- Receivables within one year -€6,584
down €6,584 (-11.2%), from €58,876 to €52,293
of which Other amounts receivable: -€7,146
- Tangible fixed assets +€5,738
up €5,738 (+113%), from €5,092 to €10,830
of which Plant, machinery and equipment: +€7,786
- Profit (loss) carried forward +€15,896
up €15,896 (+14.6%), from €108,552 to €124,448
- Trade debts -€9,751
down €9,751 (-34.2%), from €28,512 to €18,761
- Gross operating margin -€17,107
down €17,107 (-39.4%), from €43,428 to €26,322
- Taxes -€3,452
down €3,452 (-41.9%), from €8,242 to €4,791
- Depreciation +€2,950
up €2,950 (+131%), from €2,245 to €5,195
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.
Derived cash bridge
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 | €152,557 | €157,794 | +€5,237 | +3.4% |
| Fixed assets | 21/28 | €5,092 | €10,830 | +€5,738 | +113% |
| Tangible fixed assets | 22/27 | €5,092 | €10,830 | +€5,738 | +113% |
| Plant, machinery and equipment | 23 | €1,790 | €9,576 | +€7,786 | +435% |
| Furniture and vehicles | 24 | €3,302 | €1,254 | -€2,048 | -62.0% |
| Current assets | 29/58 | €147,465 | €146,963 | -€501 | -0.3% |
| Stocks and contracts in progress | 3 | €43,854 | €43,854 | = | 0.0% |
| Stocks | 30/36 | €43,854 | €43,854 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,876 | €52,293 | -€6,584 | -11.2% |
| Trade receivables | 40 | €48,072 | €48,635 | +€563 | +1.2% |
| Other amounts receivable | 41 | €10,804 | €3,658 | -€7,146 | -66.1% |
| Cash at bank and in hand | 54/58 | €36,919 | €50,298 | +€13,379 | +36.2% |
| Deferred charges and accrued income | 490/1 | €7,815 | €518 | -€7,297 | -93.4% |
| Total equity and liabilities | 10/49 | €152,557 | €157,794 | +€5,237 | +3.4% |
| Equity | 10/15 | €115,552 | €131,448 | +€15,896 | +13.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,552 | €124,448 | +€15,896 | +14.6% |
| Amounts payable | 17/49 | €37,005 | €26,346 | -€10,659 | -28.8% |
| Amounts payable within one year | 42/48 | €37,005 | €26,346 | -€10,659 | -28.8% |
| Trade debts | 44 | €28,512 | €18,761 | -€9,751 | -34.2% |
| Suppliers | 440/4 | €28,512 | €18,761 | -€9,751 | -34.2% |
| Taxes, remuneration and social security | 45 | €8,357 | €7,514 | -€843 | -10.1% |
| Taxes | 450/3 | €5,857 | €2,514 | -€3,343 | -57.1% |
| Remuneration and social security | 454/9 | €2,500 | €5,000 | +€2,500 | +100% |
| Other amounts payable | 47/48 | €136 | €70 | -€66 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,245 | €5,195 | +€2,950 | +131% |
| Other operating charges | 640/8 | €188 | €62 | -€126 | -67.1% |
| Gross operating margin | 9900 | €43,428 | €26,322 | -€17,107 | -39.4% |
| Operating profit (loss) | 9901 | €40,995 | €21,065 | -€19,931 | -48.6% |
| Financial income | 75/76B | €197 | €208 | +€11 | +5.7% |
| Recurring financial income | 75 | €197 | €208 | +€11 | +5.7% |
| Financial charges | 65/66B | €976 | €586 | -€390 | -39.9% |
| Recurring financial charges | 65 | €976 | €586 | -€390 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €40,216 | €20,686 | -€19,530 | -48.6% |
| Income taxes | 67/77 | €8,242 | €4,791 | -€3,452 | -41.9% |
| Profit (loss) for the period | 9904 | €31,974 | €15,896 | -€16,078 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,974 | €15,896 | -€16,078 | -50.3% |
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 14 October 2026 via checked.be.