DPRO Construct: 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.
DPRO Construct
Largest movements
- Cash -€74,652
down €74,652 (-87.2%), from €85,655 to €11,003
mainly Trade debts (-€138,963) and Investment in fixed assets (net) (-€15,996)
- Receivables within one year -€36,638
down €36,638 (-38.1%), from €96,086 to €59,448
of which Other amounts receivable: -€23,019
- Trade debts -€138,963
down €138,963 (-69.3%), from €200,560 to €61,597
- Profit (loss) carried forward +€30,223
up €30,223, from -€16,397 to €13,827
- Debts after one year -€6,030
down €6,030 (-46.6%), from €12,936 to €6,907
- Tax, wage and social debts +€4,894
up €4,894 (+250%), from €1,954 to €6,847
- Gross operating margin +€58,182
up €58,182, from -€5,442 to €52,740
- Taxes +€5,058
up €5,058 (+1,442%), from €351 to €5,409
- Depreciation +€4,995
up €4,995 (+53.8%), from €9,290 to €14,285
- Other operating charges -€2,771
down €2,771 (-54.8%), from €5,057 to €2,286
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 | €209,786 | €100,207 | -€109,579 | -52.2% |
| Fixed assets | 21/28 | €28,045 | €29,756 | +€1,711 | +6.1% |
| Tangible fixed assets | 22/27 | €28,045 | €29,756 | +€1,711 | +6.1% |
| Plant, machinery and equipment | 23 | €5,889 | €4,217 | -€1,672 | -28.4% |
| Furniture and vehicles | 24 | €22,156 | €25,539 | +€3,383 | +15.3% |
| Current assets | 29/58 | €181,741 | €70,451 | -€111,290 | -61.2% |
| Amounts receivable within one year | 40/41 | €96,086 | €59,448 | -€36,638 | -38.1% |
| Trade receivables | 40 | €60,377 | €46,758 | -€13,619 | -22.6% |
| Other amounts receivable | 41 | €35,709 | €12,690 | -€23,019 | -64.5% |
| Cash at bank and in hand | 54/58 | €85,655 | €11,003 | -€74,652 | -87.2% |
| Total equity and liabilities | 10/49 | €209,786 | €100,207 | -€109,579 | -52.2% |
| Equity | 10/15 | -€11,397 | €18,827 | +€30,223 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,397 | €13,827 | +€30,223 | |
| Amounts payable | 17/49 | €221,182 | €81,380 | -€139,802 | -63.2% |
| Amounts payable after more than one year | 17 | €12,936 | €6,907 | -€6,030 | -46.6% |
| Financial debts | 170/4 | €12,936 | €6,907 | -€6,030 | -46.6% |
| Amounts payable within one year | 42/48 | €208,230 | €74,474 | -€133,756 | -64.2% |
| Current portion of amounts payable after more than one year | 42 | €5,716 | €6,030 | +€314 | +5.5% |
| Trade debts | 44 | €200,560 | €61,597 | -€138,963 | -69.3% |
| Suppliers | 440/4 | €200,560 | €61,597 | -€138,963 | -69.3% |
| Taxes, remuneration and social security | 45 | €1,954 | €6,847 | +€4,894 | +250% |
| Taxes | 450/3 | €1,954 | €6,847 | +€4,894 | +250% |
| Accrued charges and deferred income | 492/3 | €17 | €0 | -€17 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,290 | €14,285 | +€4,995 | +53.8% |
| Other operating charges | 640/8 | €5,057 | €2,286 | -€2,771 | -54.8% |
| Gross operating margin | 9900 | -€5,442 | €52,740 | +€58,182 | |
| Operating profit (loss) | 9901 | -€19,789 | €36,170 | +€55,959 | |
| Financial income | 75/76B | €0 | €480 | +€480 | +1,599,833% |
| Recurring financial income | 75 | €0 | €480 | +€480 | +1,599,833% |
| Financial charges | 65/66B | €1,308 | €1,018 | -€290 | -22.2% |
| Recurring financial charges | 65 | €1,308 | €1,018 | -€290 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,097 | €35,632 | +€56,729 | |
| Income taxes | 67/77 | €351 | €5,409 | +€5,058 | +1,442% |
| Profit (loss) for the period | 9904 | -€21,448 | €30,223 | +€51,671 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,448 | €30,223 | +€51,671 |
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 14 October 2026 via checked.be.