Drafab Green: 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.
What changed
Drafab Green
NACE 47.789, Other retail sale of new goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€137,734
2024 · €53,103+€84,632
Equity
€1.7m
2024 · €1.5m+€137,734
Cash
€306,709
2024 · €276,828+€29,881
Balance sheet total
€2.1m
2024 · €2.0m+€39,930
Largest movements
Assets
- Stocks and contracts +€99,148
up €99,148 (+12.7%), from €782,881 to €882,029
- Tangible fixed assets -€76,203
down €76,203 (-9.5%), from €801,704 to €725,500
of which Land and buildings: -€43,902
- Cash +€29,881
up €29,881 (+10.8%), from €276,828 to €306,709
mainly Net result for the year (+€137,734) and Depreciation (+€108,382)
Equity and liabilities
- Reserves +€137,734
up €137,734 (+9.1%), from €1.5m to €1.7m
of which Distributable reserves: +€160,032
- Debts after one year -€60,806
down €60,806 (-70.9%), from €85,806 to €25,000
- Trade debts -€35,977
down €35,977 (-40.3%), from €89,180 to €53,203
Income statement
- Gross operating margin +€157,799
up €157,799 (+40.1%), from €393,469 to €551,269
- Taxes +€40,926
up €40,926 (+136%), from €30,098 to €71,024
- Staff costs +€29,909
up €29,909 (+15.4%), from €194,290 to €224,199
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.
Result 2024
€53,103
Gross operating margin
+€157,799
Staff costs
-€29,909
Depreciation
-€4,584
Other operating charges
-€575
Financial income
+€835
Financial charges
+€2,062
Taxes
-€40,926
Deferred taxes and other
-€71
Result 2025
€137,734
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€123,435
Investment
-€32,179
Financing
-€61,375
Cash 2024
€276,828
From operations (derived)
+€123,435
Net result for the year
+€137,734
Depreciation
+€108,382
Stocks and contracts
-€99,148
Receivables within one year
+€11,460
Deferred charges and accrued income
+€1,436
Provisions
-€7,432
Trade debts
-€35,977
Tax, wage and social debts
-€265
Advances received
+€5,139
Other debts
+€2,107
Investment (derived)
-€32,179
Investment in fixed assets (net)
-€32,179
Financing
-€61,375
Debts after one year
-€60,806
Current portion of long-term debt
-€569
Cash 2025
€306,709
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,033,503 | €2,073,433 | +€39,930 | +2.0% |
| Fixed assets | 21/28 | €826,704 | €750,500 | -€76,203 | -9.2% |
| Tangible fixed assets | 22/27 | €801,704 | €725,500 | -€76,203 | -9.5% |
| Land and buildings | 22 | €698,844 | €654,942 | -€43,902 | -6.3% |
| Plant, machinery and equipment | 23 | €59,784 | €36,596 | -€23,189 | -38.8% |
| Furniture and vehicles | 24 | €43,076 | €33,963 | -€9,113 | -21.2% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €1,206,799 | €1,322,932 | +€116,133 | +9.6% |
| Stocks and contracts in progress | 3 | €782,881 | €882,029 | +€99,148 | +12.7% |
| Stocks | 30/36 | €782,881 | €882,029 | +€99,148 | +12.7% |
| Amounts receivable within one year | 40/41 | €132,971 | €121,510 | -€11,460 | -8.6% |
| Trade receivables | 40 | €55,391 | €69,524 | +€14,134 | +25.5% |
| Other amounts receivable | 41 | €77,580 | €51,986 | -€25,594 | -33.0% |
| Cash at bank and in hand | 54/58 | €276,828 | €306,709 | +€29,881 | +10.8% |
| Deferred charges and accrued income | 490/1 | €14,119 | €12,684 | -€1,436 | -10.2% |
| Total equity and liabilities | 10/49 | €2,033,503 | €2,073,433 | +€39,930 | +2.0% |
| Equity | 10/15 | €1,537,559 | €1,675,293 | +€137,734 | +9.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,512,559 | €1,650,293 | +€137,734 | +9.1% |
| Tax-exempt reserves | 132 | €172,588 | €150,291 | -€22,297 | -12.9% |
| Distributable reserves | 133 | €1,339,971 | €1,500,002 | +€160,032 | +11.9% |
| Provisions and deferred taxes | 16 | €40,936 | €33,504 | -€7,432 | -18.2% |
| Deferred taxes | 168 | €40,936 | €33,504 | -€7,432 | -18.2% |
| Amounts payable | 17/49 | €455,008 | €364,636 | -€90,372 | -19.9% |
| Amounts payable after more than one year | 17 | €85,806 | €25,000 | -€60,806 | -70.9% |
| Financial debts | 170/4 | €85,806 | €25,000 | -€60,806 | -70.9% |
| Amounts payable within one year | 42/48 | €369,202 | €339,636 | -€29,566 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €61,375 | €60,806 | -€569 | -0.9% |
| Trade debts | 44 | €89,180 | €53,203 | -€35,977 | -40.3% |
| Suppliers | 440/4 | €89,180 | €53,203 | -€35,977 | -40.3% |
| Advances received on contracts in progress | 46 | €11,064 | €16,203 | +€5,139 | +46.4% |
| Taxes, remuneration and social security | 45 | €58,277 | €58,012 | -€265 | -0.5% |
| Taxes | 450/3 | €16,950 | €17,606 | +€657 | +3.9% |
| Remuneration and social security | 454/9 | €41,327 | €40,405 | -€922 | -2.2% |
| Other amounts payable | 47/48 | €149,306 | €151,413 | +€2,107 | +1.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €194,290 | €224,199 | +€29,909 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,798 | €108,382 | +€4,584 | +4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €13,707 | €14,282 | +€575 | +4.2% |
| Gross operating margin | 9900 | €393,469 | €551,269 | +€157,799 | +40.1% |
| Operating profit (loss) | 9901 | €81,675 | €204,406 | +€122,731 | +150% |
| Financial income | 75/76B | €7,195 | €8,029 | +€835 | +11.6% |
| Recurring financial income | 75 | €7,195 | €8,029 | +€835 | +11.6% |
| Financial charges | 65/66B | €13,172 | €11,110 | -€2,062 | -15.7% |
| Recurring financial charges | 65 | €13,172 | €11,110 | -€2,062 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €75,697 | €201,326 | +€125,628 | +166% |
| Transfer from deferred taxes | 780 | €7,503 | €7,432 | -€71 | -0.9% |
| Income taxes | 67/77 | €30,098 | €71,024 | +€40,926 | +136% |
| Profit (loss) for the period | 9904 | €53,103 | €137,734 | +€84,632 | +159% |
| Transfer from tax-exempt reserves | 789 | €22,510 | €22,297 | -€212 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,613 | €160,032 | +€84,419 | +112% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.