DEN DRAAIBOOM: 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.
What changed
DEN DRAAIBOOM
NACE 56.210, Event catering
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4,401
2024 · €12,876-€8,475
Equity
€430,378
2024 · €425,977+€4,401
Cash
€5,924
2024 · €7,069-€1,145
Balance sheet total
€746,312
2024 · €746,302+€11
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Short-term financial debts +€42,684
up €42,684 (+147%), from €29,093 to €71,776
- Debts after one year -€35,637
down €35,637 (-15.7%), from €227,699 to €192,063
Income statement
- Gross operating margin -€6,506
down €6,506 (-6.9%), from €94,135 to €87,629
- Taxes -€3,368
down €3,368 (-64.0%), from €5,263 to €1,895
- Staff costs +€2,585
up €2,585 (+7.5%), from €34,688 to €37,273
- Depreciation +€2,173
up €2,173 (+8.0%), from €27,141 to €29,315
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.
Result 2024
€12,876
Gross operating margin
-€6,506
Staff costs
-€2,585
Depreciation
-€2,173
Other operating charges
+€299
Financial charges
-€879
Taxes
+€3,368
Result 2025
€4,401
raises the resultlowers the result
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.
From operations
+€21,828
Investment
-€30,998
Financing
+€8,026
Cash 2024
€7,069
From operations (derived)
+€21,828
Net result for the year
+€4,401
Depreciation
+€29,315
Receivables within one year
+€537
Deferred charges and accrued income
-€8
Trade debts
-€7,029
Tax, wage and social debts
-€1,708
Advances received
-€4,169
Accrued charges and deferred income
+€490
Investment (derived)
-€30,998
Investment in fixed assets (net)
-€30,998
Financing
+€8,026
Debts after one year
-€35,637
Current portion of long-term debt
+€979
Short-term financial debts
+€42,684
Cash 2025
€5,924
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €746,302 | €746,312 | +€11 | 0.0% |
| Fixed assets | 21/28 | €737,062 | €738,746 | +€1,684 | +0.2% |
| Tangible fixed assets | 22/27 | €737,062 | €738,746 | +€1,684 | +0.2% |
| Land and buildings | 22 | €706,922 | €712,601 | +€5,680 | +0.8% |
| Plant, machinery and equipment | 23 | €19,940 | €16,605 | -€3,334 | -16.7% |
| Furniture and vehicles | 24 | €10,201 | €9,539 | -€662 | -6.5% |
| Current assets | 29/58 | €9,239 | €7,567 | -€1,673 | -18.1% |
| Stocks and contracts in progress | 3 | €284 | €284 | = | 0.0% |
| Stocks | 30/36 | €284 | €284 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,071 | €534 | -€537 | -50.1% |
| Trade receivables | 40 | €1,071 | €534 | -€537 | -50.1% |
| Cash at bank and in hand | 54/58 | €7,069 | €5,924 | -€1,145 | -16.2% |
| Deferred charges and accrued income | 490/1 | €816 | €824 | +€8 | +1.0% |
| Total equity and liabilities | 10/49 | €746,302 | €746,312 | +€11 | 0.0% |
| Equity | 10/15 | €425,977 | €430,378 | +€4,401 | +1.0% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,977 | €100,378 | +€4,401 | +4.6% |
| Amounts payable | 17/49 | €320,324 | €315,934 | -€4,390 | -1.4% |
| Amounts payable after more than one year | 17 | €227,699 | €192,063 | -€35,637 | -15.7% |
| Financial debts | 170/4 | €227,699 | €192,063 | -€35,637 | -15.7% |
| Amounts payable within one year | 42/48 | €87,425 | €118,182 | +€30,757 | +35.2% |
| Current portion of amounts payable after more than one year | 42 | €34,658 | €35,637 | +€979 | +2.8% |
| Financial debts | 43 | €29,093 | €71,776 | +€42,684 | +147% |
| Other loans | 439 | €29,093 | €71,776 | +€42,684 | +147% |
| Trade debts | 44 | €10,461 | €3,432 | -€7,029 | -67.2% |
| Suppliers | 440/4 | €10,461 | €3,432 | -€7,029 | -67.2% |
| Advances received on contracts in progress | 46 | €4,169 | - | -€4,169 | |
| Taxes, remuneration and social security | 45 | €9,046 | €7,337 | -€1,708 | -18.9% |
| Taxes | 450/3 | €6,651 | €4,805 | -€1,846 | -27.8% |
| Remuneration and social security | 454/9 | €2,395 | €2,532 | +€137 | +5.7% |
| Accrued charges and deferred income | 492/3 | €5,199 | €5,689 | +€490 | +9.4% |
| Non-recurring operating income | 76A | - | €163 | +€163 | |
| Remuneration, social security and pensions | 62 | €34,688 | €37,273 | +€2,585 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,141 | €29,315 | +€2,173 | +8.0% |
| Other operating charges | 640/8 | €3,214 | €2,915 | -€299 | -9.3% |
| Gross operating margin | 9900 | €94,135 | €87,629 | -€6,506 | -6.9% |
| Operating profit (loss) | 9901 | €29,091 | €18,126 | -€10,965 | -37.7% |
| Financial charges | 65/66B | €10,952 | €11,830 | +€879 | +8.0% |
| Recurring financial charges | 65 | €10,952 | €11,830 | +€879 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €18,139 | €6,296 | -€11,843 | -65.3% |
| Income taxes | 67/77 | €5,263 | €1,895 | -€3,368 | -64.0% |
| Profit (loss) for the period | 9904 | €12,876 | €4,401 | -€8,475 | -65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,876 | €4,401 | -€8,475 | -65.8% |
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 25 October 2026 via checked.be.