DRAFIC: 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.
DRAFIC
Largest movements
- Cash +€54,526
up €54,526 (+149.2%), from €36,535 to €91,062
mainly Net result for the year (+€35,198) and Tax, wage and social debts (+€18,653)
- Reserves +€35,198
new in 2025: €35,198
- Tax, wage and social debts +€18,653
up €18,653 (+199.6%), from €9,346 to €27,999
- Gross operating margin +€22,393
up €22,393 (+70.1%), from €31,941 to €54,334
- Taxes +€9,307
up €9,307 (+99.6%), from €9,346 to €18,653
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 | €36,535 | €91,062 | +€54,526 | +149.2% |
| Current assets | 29/58 | €36,535 | €91,062 | +€54,526 | +149.2% |
| Cash at bank and in hand | 54/58 | €36,535 | €91,062 | +€54,526 | +149.2% |
| Total equity and liabilities | 10/49 | €36,535 | €91,062 | +€54,526 | +149.2% |
| Equity | 10/15 | €24,468 | €59,666 | +€35,198 | +143.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €35,198 | +€35,198 | |
| Distributable reserves | 133 | - | €35,198 | +€35,198 | |
| Profit (loss) carried forward | 14 | €21,968 | €21,968 | = | 0.0% |
| Amounts payable | 17/49 | €12,067 | €31,396 | +€19,329 | +160.2% |
| Amounts payable within one year | 42/48 | €12,067 | €31,396 | +€19,329 | +160.2% |
| Taxes, remuneration and social security | 45 | €9,346 | €27,999 | +€18,653 | +199.6% |
| Taxes | 450/3 | €9,346 | €27,999 | +€18,653 | +199.6% |
| Other amounts payable | 47/48 | €2,721 | €3,397 | +€676 | +24.8% |
| Other operating charges | 640/8 | €487 | €400 | -€88 | -18.0% |
| Gross operating margin | 9900 | €31,941 | €54,334 | +€22,393 | +70.1% |
| Operating profit (loss) | 9901 | €31,454 | €53,934 | +€22,480 | +71.5% |
| Financial charges | 65/66B | €140 | €84 | -€56 | -39.9% |
| Recurring financial charges | 65 | €140 | €84 | -€56 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €31,314 | €53,850 | +€22,536 | +72.0% |
| Income taxes | 67/77 | €9,346 | €18,653 | +€9,307 | +99.6% |
| Profit (loss) for the period | 9904 | €21,968 | €35,198 | +€13,229 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,968 | €35,198 | +€13,229 | +60.2% |
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 6 October 2026 via checked.be.