DRABIK 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.
DRABIK CONSTRUCT
Largest movements
- Tangible fixed assets +€46,653
up €46,653 (+180%), from €25,898 to €72,551
of which Other tangible fixed assets: +€48,009
- Cash +€17,180
up €17,180 (+38.8%), from €44,278 to €61,458
mainly Debts after one year (+€33,203) and Tax, wage and social debts (+€21,271)
- Stocks and contracts +€8,426
up €8,426 (+28.2%), from €29,840 to €38,265
- Receivables within one year -€5,439
down €5,439 (-27.6%), from €19,676 to €14,238
of which Trade receivables: -€4,795
- Financial fixed assets +€4,500
up €4,500 (+218%), from €2,060 to €6,560
- Debts after one year +€33,203
up €33,203 (+498%), from €6,666 to €39,869
- Tax, wage and social debts +€21,271
up €21,271 (+284%), from €7,493 to €28,764
of which Remuneration and social security: +€17,717
- Reserves +€12,138
up €12,138 (+13.6%), from €89,575 to €101,713
- Current portion of long-term debt +€4,040
new in 2025: €4,040
- Other debts -€2,287
down €2,287 (-57.9%), from €3,953 to €1,666
- Gross operating margin +€62,577
up €62,577 (+213%), from €29,419 to €91,996
- Staff costs +€49,444
up €49,444 (+523%), from €9,453 to €58,897
- Financial charges +€4,742
up €4,742 (+280%), from €1,692 to €6,434
- Depreciation +€1,535
up €1,535 (+27.6%), from €5,564 to €7,099
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 | €125,247 | €194,780 | +€69,534 | +55.5% |
| Fixed assets | 21/28 | €27,958 | €79,111 | +€51,153 | +183% |
| Tangible fixed assets | 22/27 | €25,898 | €72,551 | +€46,653 | +180% |
| Plant, machinery and equipment | 23 | €2,252 | €1,276 | -€976 | -43.3% |
| Furniture and vehicles | 24 | €5,078 | €4,698 | -€381 | -7.5% |
| Other tangible fixed assets | 26 | €18,568 | €66,577 | +€48,009 | +259% |
| Financial fixed assets | 28 | €2,060 | €6,560 | +€4,500 | +218% |
| Current assets | 29/58 | €97,289 | €115,670 | +€18,381 | +18.9% |
| Stocks and contracts in progress | 3 | €29,840 | €38,265 | +€8,426 | +28.2% |
| Stocks | 30/36 | €29,840 | €38,265 | +€8,426 | +28.2% |
| Amounts receivable within one year | 40/41 | €19,676 | €14,238 | -€5,439 | -27.6% |
| Trade receivables | 40 | €19,024 | €14,229 | -€4,795 | -25.2% |
| Other amounts receivable | 41 | €652 | €9 | -€643 | -98.7% |
| Cash at bank and in hand | 54/58 | €44,278 | €61,458 | +€17,180 | +38.8% |
| Deferred charges and accrued income | 490/1 | €3,495 | €1,709 | -€1,787 | -51.1% |
| Total equity and liabilities | 10/49 | €125,247 | €194,780 | +€69,534 | +55.5% |
| Equity | 10/15 | €103,775 | €115,913 | +€12,138 | +11.7% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €89,575 | €101,713 | +€12,138 | +13.6% |
| Distributable reserves | 133 | €89,575 | €101,713 | +€12,138 | +13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,472 | €78,867 | +€57,395 | +267% |
| Amounts payable after more than one year | 17 | €6,666 | €39,869 | +€33,203 | +498% |
| Financial debts | 170/4 | €6,666 | €39,869 | +€33,203 | +498% |
| Amounts payable within one year | 42/48 | €14,740 | €38,998 | +€24,258 | +165% |
| Current portion of amounts payable after more than one year | 42 | - | €4,040 | +€4,040 | |
| Financial debts | 43 | €0 | €30 | +€30 | |
| Credit institutions | 430/8 | €0 | €30 | +€30 | |
| Trade debts | 44 | €3,294 | €4,498 | +€1,204 | +36.6% |
| Suppliers | 440/4 | €3,294 | €4,498 | +€1,204 | +36.6% |
| Taxes, remuneration and social security | 45 | €7,493 | €28,764 | +€21,271 | +284% |
| Taxes | 450/3 | €6,071 | €9,625 | +€3,554 | +58.5% |
| Remuneration and social security | 454/9 | €1,422 | €19,139 | +€17,717 | +1,246% |
| Other amounts payable | 47/48 | €3,953 | €1,666 | -€2,287 | -57.9% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €9,453 | €58,897 | +€49,444 | +523% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,564 | €7,099 | +€1,535 | +27.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,151 | €1,906 | +€755 | +65.6% |
| Non-recurring operating charges | 66A | €99 | €0 | -€99 | -100% |
| Gross operating margin | 9900 | €29,419 | €91,996 | +€62,577 | +213% |
| Operating profit (loss) | 9901 | €13,152 | €24,093 | +€10,942 | +83.2% |
| Financial income | 75/76B | €7 | €138 | +€131 | +1,850% |
| Recurring financial income | 75 | €7 | €138 | +€131 | +1,850% |
| Financial charges | 65/66B | €1,692 | €6,434 | +€4,742 | +280% |
| Recurring financial charges | 65 | €1,692 | €6,434 | +€4,742 | +280% |
| Profit (loss) for the period before taxes | 9903 | €11,467 | €17,797 | +€6,330 | +55.2% |
| Income taxes | 67/77 | €3,155 | €3,993 | +€838 | +26.6% |
| Profit (loss) for the period | 9904 | €8,312 | €13,804 | +€5,492 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,312 | €13,804 | +€5,492 | +66.1% |
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 19 October 2026 via checked.be.