BE DRONE & ENGINEERING: 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.
BE DRONE & ENGINEERING
Largest movements
- Current investments +€40,005
up €40,005 (+57.2%), from €70,000 to €110,005
- Cash -€25,688
down €25,688 (-53.9%), from €47,644 to €21,956
mainly Contributions, distributions and other (-€50,000) and Current investments (-€40,005)
- Receivables within one year -€17,360
down €17,360 (-70.8%), from €24,528 to €7,168
of which Trade receivables: -€19,687
- Deferred charges and accrued income +€3,254
new in 2025: €3,254
- Profit (loss) carried forward +€6,489
up €6,489 (+117.8%), from €5,509 to €11,998
- Tax, wage and social debts -€5,157
down €5,157 (-35.4%), from €14,583 to €9,426
- Gross operating margin +€1,959
up €1,959 (+2.8%), from €69,962 to €71,921
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 | €142,853 | €143,812 | +€959 | +0.7% |
| Fixed assets | 21/28 | €681 | €1,429 | +€748 | +109.9% |
| Tangible fixed assets | 22/27 | €481 | €1,229 | +€748 | +155.6% |
| Plant, machinery and equipment | 23 | €481 | €69 | -€412 | -85.7% |
| Furniture and vehicles | 24 | - | €1,160 | +€1,160 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €142,172 | €142,383 | +€211 | +0.1% |
| Amounts receivable within one year | 40/41 | €24,528 | €7,168 | -€17,360 | -70.8% |
| Trade receivables | 40 | €24,528 | €4,841 | -€19,687 | -80.3% |
| Other amounts receivable | 41 | - | €2,327 | +€2,327 | |
| Current investments | 50/53 | €70,000 | €110,005 | +€40,005 | +57.2% |
| Cash at bank and in hand | 54/58 | €47,644 | €21,956 | -€25,688 | -53.9% |
| Deferred charges and accrued income | 490/1 | - | €3,254 | +€3,254 | |
| Total equity and liabilities | 10/49 | €142,853 | €143,812 | +€959 | +0.7% |
| Equity | 10/15 | €82,509 | €88,998 | +€6,489 | +7.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €62,000 | €62,000 | = | 0.0% |
| Distributable reserves | 133 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,509 | €11,998 | +€6,489 | +117.8% |
| Amounts payable | 17/49 | €60,344 | €54,814 | -€5,530 | -9.2% |
| Amounts payable within one year | 42/48 | €60,344 | €54,814 | -€5,530 | -9.2% |
| Trade debts | 44 | €1,793 | €1,369 | -€424 | -23.6% |
| Suppliers | 440/4 | €1,793 | €1,369 | -€424 | -23.6% |
| Taxes, remuneration and social security | 45 | €14,583 | €9,426 | -€5,157 | -35.4% |
| Taxes | 450/3 | €14,583 | €9,426 | -€5,157 | -35.4% |
| Other amounts payable | 47/48 | €43,969 | €44,019 | +€51 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €533 | +€27 | +5.4% |
| Other operating charges | 640/8 | €256 | €453 | +€197 | +77.2% |
| Gross operating margin | 9900 | €69,962 | €71,921 | +€1,959 | +2.8% |
| Operating profit (loss) | 9901 | €69,200 | €70,935 | +€1,735 | +2.5% |
| Financial income | 75/76B | €1,114 | €1,354 | +€240 | +21.5% |
| Recurring financial income | 75 | €1,114 | €1,354 | +€240 | +21.5% |
| Financial charges | 65/66B | €183 | €221 | +€38 | +20.5% |
| Recurring financial charges | 65 | €183 | €221 | +€38 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €70,131 | €72,068 | +€1,937 | +2.8% |
| Income taxes | 67/77 | €15,334 | €15,579 | +€245 | +1.6% |
| Profit (loss) for the period | 9904 | €54,797 | €56,489 | +€1,692 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,797 | €56,489 | +€1,692 | +3.1% |
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 5 October 2026 via checked.be.