D.R.M.: 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.
D.R.M.
Largest movements
- Cash -€6,512
down €6,512 (-97.5%), from €6,682 to €170
mainly Tax, wage and social debts (-€31,145) and Debts after one year (-€13,946)
- Tangible fixed assets -€4,493
down €4,493 (-76.0%), from €5,911 to €1,418
of which Plant, machinery and equipment: -€3,447
- Intangible fixed assets -€3,396
down €3,396 (-66.8%), from €5,081 to €1,685
- Deferred charges and accrued income -€3,391
down €3,391 (-57.3%), from €5,914 to €2,523
- Receivables within one year +€2,773
up €2,773 (+3.7%), from €74,035 to €76,809
of which Trade receivables: +€2,821
- Tax, wage and social debts -€31,145
down €31,145 (-62.8%), from €49,596 to €18,451
of which Remuneration and social security: -€20,474
- Other debts +€22,774
up €22,774 (+41.1%), from €55,413 to €78,187
- Debts after one year -€13,946
down €13,946 (-38.8%), from €35,902 to €21,956
- Trade debts +€8,776
up €8,776 (+29.2%), from €30,093 to €38,869
- Profit (loss) carried forward -€3,852
down €3,852 (-2.4%), from -€159,027 to -€162,879
- Staff costs -€102,347
down €102,347 (-47.9%), from €213,656 to €111,309
- Other operating charges -€8,180
down €8,180 (-68.2%), from €11,987 to €3,807
- Gross operating margin -€6,090
down €6,090 (-4.7%), from €129,392 to €123,302
- Depreciation -€1,706
down €1,706 (-17.8%), from €9,595 to €7,889
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 | €97,623 | €82,605 | -€15,018 | -15.4% |
| Fixed assets | 21/28 | €10,992 | €3,103 | -€7,889 | -71.8% |
| Intangible fixed assets | 21 | €5,081 | €1,685 | -€3,396 | -66.8% |
| Tangible fixed assets | 22/27 | €5,911 | €1,418 | -€4,493 | -76.0% |
| Plant, machinery and equipment | 23 | €3,447 | €0 | -€3,447 | -100% |
| Furniture and vehicles | 24 | €2,464 | €1,418 | -€1,046 | -42.5% |
| Current assets | 29/58 | €86,631 | €79,502 | -€7,129 | -8.2% |
| Amounts receivable within one year | 40/41 | €74,035 | €76,809 | +€2,773 | +3.7% |
| Trade receivables | 40 | €73,988 | €76,809 | +€2,821 | +3.8% |
| Other amounts receivable | 41 | €48 | €0 | -€48 | -100% |
| Cash at bank and in hand | 54/58 | €6,682 | €170 | -€6,512 | -97.5% |
| Deferred charges and accrued income | 490/1 | €5,914 | €2,523 | -€3,391 | -57.3% |
| Total equity and liabilities | 10/49 | €97,623 | €82,605 | -€15,018 | -15.4% |
| Equity | 10/15 | -€85,332 | -€89,184 | -€3,852 | -4.5% |
| Contributions | 10/11 | €21,848 | €21,848 | = | 0.0% |
| Reserves | 13 | €51,846 | €51,846 | = | 0.0% |
| Distributable reserves | 133 | €51,846 | €51,846 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,027 | -€162,879 | -€3,852 | -2.4% |
| Amounts payable | 17/49 | €182,955 | €171,789 | -€11,166 | -6.1% |
| Amounts payable after more than one year | 17 | €35,902 | €21,956 | -€13,946 | -38.8% |
| Financial debts | 170/4 | €35,902 | €21,956 | -€13,946 | -38.8% |
| Amounts payable within one year | 42/48 | €147,053 | €149,750 | +€2,697 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €11,951 | €14,243 | +€2,292 | +19.2% |
| Trade debts | 44 | €30,093 | €38,869 | +€8,776 | +29.2% |
| Suppliers | 440/4 | €30,093 | €38,869 | +€8,776 | +29.2% |
| Taxes, remuneration and social security | 45 | €49,596 | €18,451 | -€31,145 | -62.8% |
| Taxes | 450/3 | €17,858 | €7,186 | -€10,672 | -59.8% |
| Remuneration and social security | 454/9 | €31,738 | €11,264 | -€20,474 | -64.5% |
| Other amounts payable | 47/48 | €55,413 | €78,187 | +€22,774 | +41.1% |
| Accrued charges and deferred income | 492/3 | - | €83 | +€83 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €213,656 | €111,309 | -€102,347 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,595 | €7,889 | -€1,706 | -17.8% |
| Other operating charges | 640/8 | €11,987 | €3,807 | -€8,180 | -68.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €129,392 | €123,302 | -€6,090 | -4.7% |
| Operating profit (loss) | 9901 | -€105,846 | €296 | +€106,142 | |
| Financial income | 75/76B | €2,158 | €1,336 | -€821 | -38.1% |
| Recurring financial income | 75 | €2,158 | €1,336 | -€821 | -38.1% |
| Financial charges | 65/66B | €5,390 | €5,101 | -€289 | -5.4% |
| Recurring financial charges | 65 | €5,390 | €5,101 | -€289 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€109,078 | -€3,468 | +€105,610 | +96.8% |
| Income taxes | 67/77 | €0 | €383 | +€383 | |
| Profit (loss) for the period | 9904 | -€109,078 | -€3,852 | +€105,226 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€109,078 | -€3,852 | +€105,226 | +96.5% |
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 19 October 2026 via checked.be.