DEN DROOGEN OPGANCK: 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 DROOGEN OPGANCK
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€861,571
2024 · €853,620+€7,951
Equity
€10.7m
2024 · €10.1m+€581,571
Cash
€1.7m
2024 · €879,144+€832,019
Balance sheet total
€25.4m
2024 · €25.2m+€247,043
Largest movements
Assets
- Current investments -€848,059
down €848,059 (-9.4%), from €9.0m to €8.1m
- Cash +€832,019
up €832,019 (+94.6%), from €879,144 to €1.7m
mainly Net result for the year (+€861,571) and Current investments (+€848,059)
Equity and liabilities
- Reserves +€581,571
up €581,571 (+6.3%), from €9.2m to €9.8m
of which Tax-exempt reserves: +€579,747
- Debts after one year -€570,545
down €570,545 (-5.9%), from €9.7m to €9.2m
of which Financial debts: -€575,819
Income statement
- Gross operating margin +€298,033
up €298,033 (+18.9%), from €1.6m to €1.9m
- Depreciation +€185,050
up €185,050 (+69.5%), from €266,427 to €451,477
- Financial charges +€177,167
up €177,167 (+88.1%), from €201,099 to €378,266
- Financial income +€84,839
up €84,839 (+128%), from €66,319 to €151,158
- Taxes +€24,018
up €24,018 (+28.3%), from €84,875 to €108,893
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
€853,620
Gross operating margin
+€298,033
Depreciation
-€185,050
Other operating charges
-€5,260
Financial income
+€84,839
Financial charges
-€177,167
Taxes
-€24,018
Deferred taxes and other
+€16,574
Result 2025
€861,571
raises the resultlowers the resultnot broken down further in the accounts
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
+€1.3m
Investment
+€361,458
Financing
-€831,183
Cash 2024
€879,144
From operations (derived)
+€1.3m
Net result for the year
+€861,571
Depreciation
+€451,477
Receivables within one year
-€217,609
Deferred charges and accrued income
-€10,350
Provisions
+€193,249
Trade debts
+€335
Tax, wage and social debts
-€52,465
Other debts
+€56,321
Accrued charges and deferred income
+€19,216
Investment (derived)
+€361,458
Investment in fixed assets (net)
-€486,601
Current investments
+€848,059
Financing
-€831,183
Debts after one year
-€570,545
Current portion of long-term debt
+€19,361
Contributions, distributions and other
-€280,000
Cash 2025
€1.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,187,917 | €25,434,960 | +€247,043 | +1.0% |
| Fixed assets | 21/28 | €14,281,461 | €14,316,584 | +€35,123 | +0.2% |
| Tangible fixed assets | 22/27 | €14,281,461 | €14,316,584 | +€35,123 | +0.2% |
| Land and buildings | 22 | €13,547,725 | €13,595,589 | +€47,865 | +0.4% |
| Furniture and vehicles | 24 | €9,398 | €8,301 | -€1,097 | -11.7% |
| Other tangible fixed assets | 26 | €724,338 | €712,694 | -€11,644 | -1.6% |
| Current assets | 29/58 | €10,906,456 | €11,118,375 | +€211,920 | +1.9% |
| Stocks and contracts in progress | 3 | €486,150 | €486,150 | = | 0.0% |
| Stocks | 30/36 | €486,150 | €486,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €550,749 | €768,358 | +€217,609 | +39.5% |
| Trade receivables | 40 | €66,191 | €332,314 | +€266,123 | +402% |
| Other amounts receivable | 41 | €484,558 | €436,044 | -€48,515 | -10.0% |
| Current investments | 50/53 | €8,990,008 | €8,141,949 | -€848,059 | -9.4% |
| Cash at bank and in hand | 54/58 | €879,144 | €1,711,163 | +€832,019 | +94.6% |
| Deferred charges and accrued income | 490/1 | €405 | €10,755 | +€10,350 | +2,556% |
| Total equity and liabilities | 10/49 | €25,187,917 | €25,434,960 | +€247,043 | +1.0% |
| Equity | 10/15 | €10,105,570 | €10,687,141 | +€581,571 | +5.8% |
| Contributions | 10/11 | €865,000 | €865,000 | = | 0.0% |
| Capital | 10 | €865,000 | €865,000 | = | 0.0% |
| Issued capital | 100 | €865,000 | €865,000 | = | 0.0% |
| Reserves | 13 | €9,240,570 | €9,822,141 | +€581,571 | +6.3% |
| Non-distributable reserves | 130/1 | €86,500 | €86,500 | = | 0.0% |
| Legal reserve | 130 | €86,500 | €86,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,152,042 | €9,731,789 | +€579,747 | +6.3% |
| Distributable reserves | 133 | €2,028 | €3,852 | +€1,824 | +89.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €3,050,681 | €3,243,930 | +€193,249 | +6.3% |
| Deferred taxes | 168 | €3,050,681 | €3,243,930 | +€193,249 | +6.3% |
| Amounts payable | 17/49 | €12,031,666 | €11,503,889 | -€527,777 | -4.4% |
| Amounts payable after more than one year | 17 | €9,738,546 | €9,168,002 | -€570,545 | -5.9% |
| Financial debts | 170/4 | €9,731,157 | €9,155,339 | -€575,819 | -5.9% |
| Other amounts payable | 178/9 | €7,389 | €12,663 | +€5,274 | +71.4% |
| Amounts payable within one year | 42/48 | €2,086,320 | €2,109,872 | +€23,552 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €556,457 | €575,819 | +€19,361 | +3.5% |
| Trade debts | 44 | €500 | €835 | +€335 | +67.0% |
| Suppliers | 440/4 | €500 | €835 | +€335 | +67.0% |
| Taxes, remuneration and social security | 45 | €76,403 | €23,938 | -€52,465 | -68.7% |
| Taxes | 450/3 | €76,403 | €23,938 | -€52,465 | -68.7% |
| Other amounts payable | 47/48 | €1,452,960 | €1,509,281 | +€56,321 | +3.9% |
| Accrued charges and deferred income | 492/3 | €206,799 | €226,015 | +€19,216 | +9.3% |
| Non-recurring operating income | 76A | €1,098,508 | €1,195,356 | +€96,848 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266,427 | €451,477 | +€185,050 | +69.5% |
| Other operating charges | 640/8 | €23,597 | €28,857 | +€5,260 | +22.3% |
| Gross operating margin | 9900 | €1,573,122 | €1,871,155 | +€298,033 | +18.9% |
| Operating profit (loss) | 9901 | €1,283,097 | €1,390,821 | +€107,723 | +8.4% |
| Financial income | 75/76B | €66,319 | €151,158 | +€84,839 | +128% |
| Recurring financial income | 75 | €66,319 | €151,158 | +€84,839 | +128% |
| Financial charges | 65/66B | €201,099 | €378,266 | +€177,167 | +88.1% |
| Recurring financial charges | 65 | €201,099 | €378,266 | +€177,167 | +88.1% |
| Profit (loss) for the period before taxes | 9903 | €1,148,318 | €1,163,713 | +€15,395 | +1.3% |
| Transfer from deferred taxes | 780 | €64,804 | €105,590 | +€40,786 | +62.9% |
| Transfer to deferred taxes | 680 | €274,627 | €298,839 | +€24,212 | +8.8% |
| Income taxes | 67/77 | €84,875 | €108,893 | +€24,018 | +28.3% |
| Profit (loss) for the period | 9904 | €853,620 | €861,571 | +€7,951 | +0.9% |
| Transfer from tax-exempt reserves | 789 | €194,413 | €316,770 | +€122,357 | +62.9% |
| Transfer to tax-exempt reserves | 689 | €823,881 | €896,517 | +€72,636 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €224,152 | €281,824 | +€57,672 | +25.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.