Draaiboom 2013: 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.
Draaiboom 2013
Largest movements
- Receivables within one year -€80,198
down €80,198 (-91.0%), from €88,154 to €7,956
- Cash +€58,279
new in 2025: €58,279
mainly Receivables within one year (+€80,198) and Depreciation (+€10,396)
- Tangible fixed assets +€5,364
up €5,364 (+5.0%), from €107,038 to €112,402
of which Land and buildings: +€9,671
- Profit (loss) carried forward -€16,220
down €16,220 (-84.7%), from -€19,139 to -€35,359
- Trade debts -€6,983
down €6,983 (-98.3%), from €7,103 to €120
- Other debts +€6,522
up €6,522 (+352.1%), from €1,852 to €8,374
- Depreciation +€10,396
new in 2025: €10,396
- Gross operating margin -€2,981
down €2,981 (-217.6%), from -€1,370 to -€4,352
- Other operating charges +€62
up €62 (+4.4%), from €1,410 to €1,472
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 | €195,319 | €178,637 | -€16,681 | -8.5% |
| Fixed assets | 21/28 | €107,038 | €112,402 | +€5,364 | +5.0% |
| Tangible fixed assets | 22/27 | €107,038 | €112,402 | +€5,364 | +5.0% |
| Land and buildings | 22 | €93,072 | €102,743 | +€9,671 | +10.4% |
| Plant, machinery and equipment | 23 | €13,966 | €9,659 | -€4,307 | -30.8% |
| Current assets | 29/58 | €88,281 | €66,236 | -€22,045 | -25.0% |
| Amounts receivable within one year | 40/41 | €88,154 | €7,956 | -€80,198 | -91.0% |
| Other amounts receivable | 41 | €88,154 | €7,956 | -€80,198 | -91.0% |
| Cash at bank and in hand | 54/58 | - | €58,279 | +€58,279 | |
| Deferred charges and accrued income | 490/1 | €127 | - | -€127 | |
| Total equity and liabilities | 10/49 | €195,319 | €178,637 | -€16,681 | -8.5% |
| Equity | 10/15 | €186,363 | €170,143 | -€16,220 | -8.7% |
| Contributions | 10/11 | €75,362 | €75,362 | = | 0.0% |
| Capital | 10 | €75,362 | €75,362 | = | 0.0% |
| Issued capital | 100 | €75,362 | €75,362 | = | 0.0% |
| Reserves | 13 | €130,141 | €130,141 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,141 | €5,141 | = | 0.0% |
| Legal reserve | 130 | €5,141 | €5,141 | = | 0.0% |
| Distributable reserves | 133 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,139 | -€35,359 | -€16,220 | -84.7% |
| Amounts payable | 17/49 | €8,955 | €8,494 | -€461 | -5.2% |
| Amounts payable within one year | 42/48 | €8,955 | €8,494 | -€461 | -5.2% |
| Trade debts | 44 | €7,103 | €120 | -€6,983 | -98.3% |
| Suppliers | 440/4 | €7,103 | €120 | -€6,983 | -98.3% |
| Other amounts payable | 47/48 | €1,852 | €8,374 | +€6,522 | +352.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,396 | +€10,396 | |
| Other operating charges | 640/8 | €1,410 | €1,472 | +€62 | +4.4% |
| Gross operating margin | 9900 | -€1,370 | -€4,352 | -€2,981 | -217.6% |
| Operating profit (loss) | 9901 | -€2,780 | -€16,220 | -€13,440 | -483.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,780 | -€16,220 | -€13,440 | -483.4% |
| Profit (loss) for the period | 9904 | -€2,780 | -€16,220 | -€13,440 | -483.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,780 | -€16,220 | -€13,440 | -483.4% |
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 10 October 2026 via checked.be.