DE DRAKENTEMMERS: 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.
DE DRAKENTEMMERS
Largest movements
- Tangible fixed assets +€168,469
up €168,469 (+216%), from €78,158 to €246,627
of which Land and buildings: +€178,613
- Cash +€40,632
up €40,632 (+207%), from €19,626 to €60,258
mainly Debts after one year (+€145,798) and Net result for the year (+€35,046)
- Current investments +€6,000
up €6,000 (+31.6%), from €19,000 to €25,000
- Debts after one year +€145,798
up €145,798 (+328%), from €44,490 to €190,288
- Reserves +€35,046
up €35,046 (+211%), from €16,582 to €51,628
of which Distributable reserves: +€35,046
- Current portion of long-term debt +€10,097
up €10,097 (+55.6%), from €18,144 to €28,241
- Other debts +€7,715
up €7,715 (+38.2%), from €20,180 to €27,894
- Trade debts +€6,414
new in 2025: €6,414
- Gross operating margin +€89,239
up €89,239 (+53.1%), from €167,912 to €257,151
- Other operating charges +€19,138
up €19,138 (+305%), from €6,275 to €25,413
- Staff costs +€17,543
up €17,543 (+12.7%), from €137,662 to €155,205
- Taxes +€13,762
new in 2025: €13,762
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 | €126,547 | €337,207 | +€210,660 | +166% |
| Fixed assets | 21/28 | €78,179 | €246,648 | +€168,469 | +215% |
| Tangible fixed assets | 22/27 | €78,158 | €246,627 | +€168,469 | +216% |
| Land and buildings | 22 | - | €178,613 | +€178,613 | |
| Plant, machinery and equipment | 23 | €32,208 | €27,014 | -€5,194 | -16.1% |
| Furniture and vehicles | 24 | €1,784 | €1,454 | -€330 | -18.5% |
| Other tangible fixed assets | 26 | €44,166 | €39,546 | -€4,621 | -10.5% |
| Financial fixed assets | 28 | €22 | €22 | = | 0.0% |
| Current assets | 29/58 | €48,368 | €90,559 | +€42,192 | +87.2% |
| Stocks and contracts in progress | 3 | €6,750 | €4,325 | -€2,425 | -35.9% |
| Stocks | 30/36 | €6,750 | €4,325 | -€2,425 | -35.9% |
| Amounts receivable within one year | 40/41 | €2,992 | €976 | -€2,016 | -67.4% |
| Trade receivables | 40 | €2,096 | €0 | -€2,096 | -100% |
| Other amounts receivable | 41 | €897 | €976 | +€80 | +8.9% |
| Current investments | 50/53 | €19,000 | €25,000 | +€6,000 | +31.6% |
| Cash at bank and in hand | 54/58 | €19,626 | €60,258 | +€40,632 | +207% |
| Total equity and liabilities | 10/49 | €126,547 | €337,207 | +€210,660 | +166% |
| Equity | 10/15 | €35,182 | €70,228 | +€35,046 | +99.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,582 | €51,628 | +€35,046 | +211% |
| Non-distributable reserves | 130/1 | €106 | €106 | = | 0.0% |
| Reserves not available under the articles | 1311 | €106 | €106 | = | 0.0% |
| Distributable reserves | 133 | €16,476 | €51,522 | +€35,046 | +213% |
| Amounts payable | 17/49 | €91,365 | €266,979 | +€175,614 | +192% |
| Amounts payable after more than one year | 17 | €44,490 | €190,288 | +€145,798 | +328% |
| Financial debts | 170/4 | €44,490 | €190,288 | +€145,798 | +328% |
| Amounts payable within one year | 42/48 | €46,875 | €76,691 | +€29,816 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €18,144 | €28,241 | +€10,097 | +55.6% |
| Trade debts | 44 | - | €6,414 | +€6,414 | |
| Suppliers | 440/4 | - | €6,414 | +€6,414 | |
| Taxes, remuneration and social security | 45 | €8,551 | €14,141 | +€5,590 | +65.4% |
| Taxes | 450/3 | €8,388 | €14,141 | +€5,753 | +68.6% |
| Remuneration and social security | 454/9 | €163 | - | -€163 | |
| Other amounts payable | 47/48 | €20,180 | €27,894 | +€7,715 | +38.2% |
| Remuneration, social security and pensions | 62 | €137,662 | €155,205 | +€17,543 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,447 | €20,574 | +€2,126 | +11.5% |
| Other operating charges | 640/8 | €6,275 | €25,413 | +€19,138 | +305% |
| Gross operating margin | 9900 | €167,912 | €257,151 | +€89,239 | +53.1% |
| Operating profit (loss) | 9901 | €5,528 | €55,959 | +€50,431 | +912% |
| Financial income | 75/76B | €13 | €0 | -€12 | -96.7% |
| Recurring financial income | 75 | €13 | €0 | -€12 | -96.7% |
| Financial charges | 65/66B | €4,797 | €7,152 | +€2,355 | +49.1% |
| Recurring financial charges | 65 | €4,797 | €7,152 | +€2,355 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €744 | €48,808 | +€48,063 | +6,456% |
| Income taxes | 67/77 | - | €13,762 | +€13,762 | |
| Profit (loss) for the period | 9904 | €744 | €35,046 | +€34,302 | +4,608% |
| Profit (loss) for the period to be appropriated | 9905 | €744 | €35,046 | +€34,302 | +4,608% |
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 30 October 2026 via checked.be.