DR-LOG: what changed
Two fiscal 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.
DR-LOG
Largest movements
- Receivables within one year -€8,697
down €8,697 (-12.7%), from €68,665 to €59,968
of which Trade receivables: -€11,086
- Tangible fixed assets -€5,220
down €5,220 (-17.6%), from €29,596 to €24,376
- Cash -€3,034
down €3,034 (-40.8%), from €7,439 to €4,405
mainly Other debts (-€40,243) and Debts after one year (-€13,398)
- Other debts -€40,243
down €40,243 (-100.0%), from €40,243 to €0
- Trade debts +€18,448
up €18,448 (+45.2%), from €40,804 to €59,252
- Debts after one year -€13,398
down €13,398 (-54.1%), from €24,763 to €11,365
- Tax, wage and social debts +€6,864
up €6,864 (+11.3%), from €60,824 to €67,688
of which Taxes: +€4,874
- Profit (loss) carried forward +€6,219
up €6,219 (+7.1%), from -€87,245 to -€81,026
- Purchases and services +€28,105
up €28,105 (+8.9%), from €317,101 to €345,206
- Turnover +€23,706
up €23,706 (+3.4%), from €689,521 to €713,227
- Staff costs +€18,821
up €18,821 (+5.7%), from €328,492 to €347,313
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.
Cash bridge derived
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 | €108,590 | €90,737 | -€17,853 | -16.4% |
| Fixed assets | 21/28 | €29,959 | €24,739 | -€5,220 | -17.4% |
| Tangible fixed assets | 22/27 | €29,596 | €24,376 | -€5,220 | -17.6% |
| Furniture and vehicles | 24 | €29,596 | €24,376 | -€5,220 | -17.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €78,631 | €65,998 | -€12,633 | -16.1% |
| Amounts receivable within one year | 40/41 | €68,665 | €59,968 | -€8,697 | -12.7% |
| Trade receivables | 40 | €67,665 | €56,579 | -€11,086 | -16.4% |
| Other amounts receivable | 41 | €1,000 | €3,389 | +€2,389 | +238.9% |
| Cash at bank and in hand | 54/58 | €7,439 | €4,405 | -€3,034 | -40.8% |
| Deferred charges and accrued income | 490/1 | €2,527 | €1,625 | -€902 | -35.7% |
| Total equity and liabilities | 10/49 | €108,590 | €90,737 | -€17,853 | -16.4% |
| Equity | 10/15 | -€79,185 | -€72,966 | +€6,219 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,245 | -€81,026 | +€6,219 | +7.1% |
| Amounts payable | 17/49 | €187,775 | €163,703 | -€24,072 | -12.8% |
| Amounts payable after more than one year | 17 | €24,763 | €11,365 | -€13,398 | -54.1% |
| Financial debts | 170/4 | €24,763 | €11,365 | -€13,398 | -54.1% |
| Amounts payable within one year | 42/48 | €163,012 | €152,338 | -€10,674 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €13,141 | €13,398 | +€257 | +2.0% |
| Financial debts | 43 | €8,000 | €12,000 | +€4,000 | +50.0% |
| Credit institutions | 430/8 | €8,000 | €12,000 | +€4,000 | +50.0% |
| Trade debts | 44 | €40,804 | €59,252 | +€18,448 | +45.2% |
| Suppliers | 440/4 | €40,804 | €59,252 | +€18,448 | +45.2% |
| Taxes, remuneration and social security | 45 | €60,824 | €67,688 | +€6,864 | +11.3% |
| Taxes | 450/3 | €8,314 | €13,188 | +€4,874 | +58.6% |
| Remuneration and social security | 454/9 | €52,510 | €54,500 | +€1,990 | +3.8% |
| Other amounts payable | 47/48 | €40,243 | €0 | -€40,243 | -100.0% |
| Turnover | 70 | €689,521 | €713,227 | +€23,706 | +3.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €317,101 | €345,206 | +€28,105 | +8.9% |
| Remuneration, social security and pensions | 62 | €328,492 | €347,313 | +€18,821 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,722 | €8,418 | -€2,304 | -21.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€905 | -€905 | |
| Other operating charges | 640/8 | €1,616 | €591 | -€1,025 | -63.4% |
| Non-recurring operating charges | 66A | €24,902 | €6,481 | -€18,421 | -74.0% |
| Gross operating margin | 9900 | €375,466 | €373,122 | -€2,344 | -0.6% |
| Operating profit (loss) | 9901 | €9,734 | €11,224 | +€1,490 | +15.3% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €2,264 | €1,556 | -€708 | -31.3% |
| Recurring financial charges | 65 | €2,264 | €1,556 | -€708 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €7,470 | €9,700 | +€2,230 | +29.9% |
| Income taxes | 67/77 | €1,148 | €3,481 | +€2,333 | +203.2% |
| Profit (loss) for the period | 9904 | €6,322 | €6,219 | -€103 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,322 | €6,219 | -€103 | -1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.