DNW DRANKEN: 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.
DNW DRANKEN
Largest movements
- Tangible fixed assets -€46,808
down €46,808 (-7.8%), from €598,909 to €552,100
of which Land and buildings: -€46,588
- Cash +€31,784
up €31,784 (+52.7%), from €60,364 to €92,148
mainly Short-term financial debts (+€53,950) and Depreciation (+€46,808)
- Receivables within one year +€22,587
up €22,587 (+20.0%), from €113,098 to €135,685
of which Other amounts receivable: +€24,179
- Short-term financial debts +€53,950
new in 2026: €53,950
- Debts after one year -€44,352
down €44,352 (-9.8%), from €454,588 to €410,236
- Reserves -€23,048
down €23,048 (-7.5%), from €307,781 to €284,733
- Other debts +€15,734
up €15,734 (+51.6%), from €30,519 to €46,252
- Gross operating margin -€18,001
down €18,001 (-6.3%), from €288,002 to €270,001
- Write-downs -€12,844
down €12,844, from €107 to -€12,737
- Staff costs +€7,799
up €7,799 (+4.1%), from €191,575 to €199,374
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,014,367 | €1,015,083 | +€716 | +0.1% |
| Fixed assets | 21/28 | €598,909 | €552,100 | -€46,808 | -7.8% |
| Tangible fixed assets | 22/27 | €598,909 | €552,100 | -€46,808 | -7.8% |
| Land and buildings | 22 | €598,688 | €552,100 | -€46,588 | -7.8% |
| Plant, machinery and equipment | 23 | €93 | €0 | -€93 | -100% |
| Furniture and vehicles | 24 | €128 | €0 | -€128 | -100% |
| Current assets | 29/58 | €415,459 | €462,983 | +€47,524 | +11.4% |
| Stocks and contracts in progress | 3 | €241,996 | €233,585 | -€8,412 | -3.5% |
| Stocks | 30/36 | €241,996 | €233,585 | -€8,412 | -3.5% |
| Amounts receivable within one year | 40/41 | €113,098 | €135,685 | +€22,587 | +20.0% |
| Trade receivables | 40 | €50,643 | €49,051 | -€1,592 | -3.1% |
| Other amounts receivable | 41 | €62,456 | €86,634 | +€24,179 | +38.7% |
| Cash at bank and in hand | 54/58 | €60,364 | €92,148 | +€31,784 | +52.7% |
| Deferred charges and accrued income | 490/1 | - | €1,565 | +€1,565 | |
| Total equity and liabilities | 10/49 | €1,014,367 | €1,015,083 | +€716 | +0.1% |
| Equity | 10/15 | €308,781 | €285,733 | -€23,048 | -7.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €307,781 | €284,733 | -€23,048 | -7.5% |
| Distributable reserves | 133 | €307,781 | €284,733 | -€23,048 | -7.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €705,586 | €729,350 | +€23,764 | +3.4% |
| Amounts payable after more than one year | 17 | €454,588 | €410,236 | -€44,352 | -9.8% |
| Financial debts | 170/4 | €454,588 | €410,236 | -€44,352 | -9.8% |
| Amounts payable within one year | 42/48 | €250,998 | €319,114 | +€68,116 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €45,579 | €46,409 | +€829 | +1.8% |
| Financial debts | 43 | - | €53,950 | +€53,950 | |
| Credit institutions | 430/8 | - | €53,950 | +€53,950 | |
| Trade debts | 44 | €172,337 | €166,574 | -€5,764 | -3.3% |
| Suppliers | 440/4 | €172,337 | €166,574 | -€5,764 | -3.3% |
| Taxes, remuneration and social security | 45 | €2,562 | €5,929 | +€3,367 | +131% |
| Taxes | 450/3 | €2,562 | €0 | -€2,562 | -100% |
| Remuneration and social security | 454/9 | €0 | €5,929 | +€5,929 | |
| Other amounts payable | 47/48 | €30,519 | €46,252 | +€15,734 | +51.6% |
| Non-recurring operating income | 76A | - | €4,137 | +€4,137 | |
| Remuneration, social security and pensions | 62 | €191,575 | €199,374 | +€7,799 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,048 | €46,808 | -€1,240 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €107 | -€12,737 | -€12,844 | |
| Other operating charges | 640/8 | €7,539 | €9,290 | +€1,751 | +23.2% |
| Gross operating margin | 9900 | €288,002 | €270,001 | -€18,001 | -6.3% |
| Operating profit (loss) | 9901 | €40,732 | €27,265 | -€13,467 | -33.1% |
| Financial income | 75/76B | €3 | €77 | +€74 | +2,211% |
| Recurring financial income | 75 | €3 | €77 | +€74 | +2,211% |
| Financial charges | 65/66B | €18,842 | €20,317 | +€1,475 | +7.8% |
| Recurring financial charges | 65 | €18,842 | €20,317 | +€1,475 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €21,894 | €7,025 | -€14,868 | -67.9% |
| Income taxes | 67/77 | €7,563 | €5,835 | -€1,728 | -22.8% |
| Profit (loss) for the period | 9904 | €14,331 | €1,190 | -€13,140 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,331 | €1,190 | -€13,140 | -91.7% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.