DRAAIJER: 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.
DRAAIJER
Largest movements
- Receivables within one year +€12,628
up €12,628 (+6.0%), from €211,002 to €223,630
of which Other amounts receivable: +€8,797
- Deferred charges and accrued income -€2,614
down €2,614 (-82.3%), from €3,177 to €563
- Profit (loss) carried forward +€20,973
up €20,973 (+12.8%), from €163,989 to €184,962
- Tax, wage and social debts -€10,365
down €10,365 (-32.0%), from €32,385 to €22,019
- Accrued charges and deferred income -€3,800
down €3,800 (-100.0%), from €3,800 to €0
- Gross operating margin -€8,640
down €8,640 (-30.1%), from €28,742 to €20,102
- Taxes -€3,110
down €3,110 (-28.3%), from €11,001 to €7,892
- Financial income -€1,128
down €1,128 (-9.8%), from €11,483 to €10,355
- Other operating charges -€749
down €749 (-49.0%), from €1,527 to €778
- Financial charges +€390
up €390 (+91.8%), from €425 to €815
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 | €218,928 | €228,955 | +€10,027 | +4.6% |
| Fixed assets | 21/28 | €2,325 | €2,325 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €2,325 | €2,325 | = | 0.0% |
| Current assets | 29/58 | €216,603 | €226,630 | +€10,027 | +4.6% |
| Amounts receivable within one year | 40/41 | €211,002 | €223,630 | +€12,628 | +6.0% |
| Trade receivables | 40 | €4,129 | €7,960 | +€3,831 | +92.8% |
| Other amounts receivable | 41 | €206,872 | €215,670 | +€8,797 | +4.3% |
| Cash at bank and in hand | 54/58 | €2,424 | €2,437 | +€13 | +0.5% |
| Deferred charges and accrued income | 490/1 | €3,177 | €563 | -€2,614 | -82.3% |
| Total equity and liabilities | 10/49 | €218,928 | €228,955 | +€10,027 | +4.6% |
| Equity | 10/15 | €172,989 | €193,962 | +€20,973 | +12.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,989 | €184,962 | +€20,973 | +12.8% |
| Amounts payable | 17/49 | €45,938 | €34,993 | -€10,946 | -23.8% |
| Amounts payable within one year | 42/48 | €42,139 | €34,993 | -€7,146 | -17.0% |
| Financial debts | 43 | €3,480 | €4,487 | +€1,006 | +28.9% |
| Credit institutions | 430/8 | €3,480 | €4,487 | +€1,006 | +28.9% |
| Trade debts | 44 | €6,274 | €8,487 | +€2,213 | +35.3% |
| Suppliers | 440/4 | €6,274 | €8,487 | +€2,213 | +35.3% |
| Taxes, remuneration and social security | 45 | €32,385 | €22,019 | -€10,365 | -32.0% |
| Taxes | 450/3 | €32,385 | €22,019 | -€10,365 | -32.0% |
| Accrued charges and deferred income | 492/3 | €3,800 | €0 | -€3,800 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74 | €0 | -€74 | -100.0% |
| Other operating charges | 640/8 | €1,527 | €778 | -€749 | -49.0% |
| Gross operating margin | 9900 | €28,742 | €20,102 | -€8,640 | -30.1% |
| Operating profit (loss) | 9901 | €27,141 | €19,324 | -€7,817 | -28.8% |
| Financial income | 75/76B | €11,483 | €10,355 | -€1,128 | -9.8% |
| Recurring financial income | 75 | €11,483 | €10,355 | -€1,128 | -9.8% |
| Financial charges | 65/66B | €425 | €815 | +€390 | +91.8% |
| Recurring financial charges | 65 | €425 | €815 | +€390 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €38,199 | €28,864 | -€9,335 | -24.4% |
| Income taxes | 67/77 | €11,001 | €7,892 | -€3,110 | -28.3% |
| Profit (loss) for the period | 9904 | €27,198 | €20,973 | -€6,225 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,198 | €20,973 | -€6,225 | -22.9% |
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 5 October 2026 via checked.be.