Drafab Green 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.
Drafab Green Construct
Largest movements
- Receivables within one year -€46,259
down €46,259 (-22.9%), from €202,107 to €155,848
of which Trade receivables: -€42,831
- Tangible fixed assets +€43,300
up €43,300 (+38.1%), from €113,752 to €157,052
of which Plant, machinery and equipment: +€51,024
- Intangible fixed assets -€20,000
down €20,000 (-94.3%), from €21,205 to €1,205
- Stocks and contracts -€17,072
down €17,072 (-6.4%), from €267,724 to €250,652
of which Contracts in progress: -€47,258
- Cash +€9,728
up €9,728 (+5.4%), from €178,901 to €188,629
mainly Depreciation (+€66,831) and Receivables within one year (+€46,259)
- Other debts -€76,339
down €76,339 (-41.4%), from €184,494 to €108,155
- Advances received +€42,112
up €42,112 (+366%), from €11,500 to €53,612
- Reserves +€30,418
up €30,418 (+9.2%), from €329,772 to €360,191
- Tax, wage and social debts -€29,306
down €29,306 (-70.5%), from €41,583 to €12,277
of which Remuneration and social security: -€14,939
- Trade debts -€24,453
down €24,453 (-28.1%), from €87,108 to €62,654
- Gross operating margin -€198,718
down €198,718 (-37.0%), from €536,690 to €337,972
- Staff costs -€43,619
down €43,619 (-16.2%), from €269,361 to €225,742
- Taxes -€21,914
down €21,914 (-70.5%), from €31,104 to €9,190
- Depreciation +€7,592
up €7,592 (+12.8%), from €59,239 to €66,831
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 | €785,486 | €757,158 | -€28,328 | -3.6% |
| Fixed assets | 21/28 | €134,957 | €158,257 | +€23,300 | +17.3% |
| Intangible fixed assets | 21 | €21,205 | €1,205 | -€20,000 | -94.3% |
| Tangible fixed assets | 22/27 | €113,752 | €157,052 | +€43,300 | +38.1% |
| Plant, machinery and equipment | 23 | €89,354 | €140,379 | +€51,024 | +57.1% |
| Furniture and vehicles | 24 | €24,397 | €16,673 | -€7,724 | -31.7% |
| Current assets | 29/58 | €650,529 | €598,901 | -€51,628 | -7.9% |
| Stocks and contracts in progress | 3 | €267,724 | €250,652 | -€17,072 | -6.4% |
| Stocks | 30/36 | €203,128 | €233,314 | +€30,186 | +14.9% |
| Contracts in progress | 37 | €64,596 | €17,338 | -€47,258 | -73.2% |
| Amounts receivable within one year | 40/41 | €202,107 | €155,848 | -€46,259 | -22.9% |
| Trade receivables | 40 | €155,568 | €112,737 | -€42,831 | -27.5% |
| Other amounts receivable | 41 | €46,539 | €43,111 | -€3,428 | -7.4% |
| Cash at bank and in hand | 54/58 | €178,901 | €188,629 | +€9,728 | +5.4% |
| Deferred charges and accrued income | 490/1 | €1,798 | €3,772 | +€1,975 | +110% |
| Total equity and liabilities | 10/49 | €785,486 | €757,158 | -€28,328 | -3.6% |
| Equity | 10/15 | €379,772 | €410,191 | +€30,418 | +8.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €329,772 | €360,191 | +€30,418 | +9.2% |
| Distributable reserves | 133 | €329,772 | €360,191 | +€30,418 | +9.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €405,714 | €346,967 | -€58,746 | -14.5% |
| Amounts payable after more than one year | 17 | €55,831 | €68,846 | +€13,015 | +23.3% |
| Financial debts | 170/4 | €55,831 | €68,846 | +€13,015 | +23.3% |
| Amounts payable within one year | 42/48 | €349,133 | €278,121 | -€71,012 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €24,448 | €41,422 | +€16,974 | +69.4% |
| Trade debts | 44 | €87,108 | €62,654 | -€24,453 | -28.1% |
| Suppliers | 440/4 | €87,108 | €62,654 | -€24,453 | -28.1% |
| Advances received on contracts in progress | 46 | €11,500 | €53,612 | +€42,112 | +366% |
| Taxes, remuneration and social security | 45 | €41,583 | €12,277 | -€29,306 | -70.5% |
| Taxes | 450/3 | €17,554 | €3,187 | -€14,367 | -81.8% |
| Remuneration and social security | 454/9 | €24,029 | €9,089 | -€14,939 | -62.2% |
| Other amounts payable | 47/48 | €184,494 | €108,155 | -€76,339 | -41.4% |
| Accrued charges and deferred income | 492/3 | €750 | €0 | -€750 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €269,361 | €225,742 | -€43,619 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,239 | €66,831 | +€7,592 | +12.8% |
| Other operating charges | 640/8 | €771 | €968 | +€197 | +25.6% |
| Gross operating margin | 9900 | €536,690 | €337,972 | -€198,718 | -37.0% |
| Operating profit (loss) | 9901 | €207,319 | €44,431 | -€162,888 | -78.6% |
| Financial income | 75/76B | €7,139 | €5,449 | -€1,690 | -23.7% |
| Recurring financial income | 75 | €7,139 | €5,449 | -€1,690 | -23.7% |
| Financial charges | 65/66B | €8,146 | €10,271 | +€2,125 | +26.1% |
| Recurring financial charges | 65 | €8,146 | €10,271 | +€2,125 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €206,311 | €39,608 | -€166,703 | -80.8% |
| Income taxes | 67/77 | €31,104 | €9,190 | -€21,914 | -70.5% |
| Profit (loss) for the period | 9904 | €175,207 | €30,418 | -€144,789 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €175,207 | €30,418 | -€144,789 | -82.6% |
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.