DRAM242: 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.
DRAM242
Largest movements
- Stocks and contracts -€17,973
down €17,973 (-6.4%), from €281,385 to €263,413
- Cash -€6,563
down €6,563 (-90.1%), from €7,286 to €723
mainly Net result for the year (-€26,748) and Tax, wage and social debts (-€4,150)
- Tangible fixed assets -€3,858
down €3,858 (-30.7%), from €12,581 to €8,723
of which Plant, machinery and equipment: -€2,163
- Profit (loss) carried forward -€26,748
down €26,748 (-53.0%), from -€50,510 to -€77,258
- Tax, wage and social debts -€4,150
down €4,150 (-90.9%), from €4,564 to €413
- Gross operating margin -€10,640
down €10,640 (-117.0%), from -€9,096 to -€19,736
- Financial charges -€1,927
down €1,927 (-44.4%), from €4,336 to €2,409
- Other operating charges -€381
down €381 (-33.8%), from €1,127 to €746
- Depreciation -€313
down €313 (-7.5%), from €4,171 to €3,858
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 | €301,752 | €273,590 | -€28,162 | -9.3% |
| Fixed assets | 21/28 | €13,081 | €8,723 | -€4,358 | -33.3% |
| Tangible fixed assets | 22/27 | €12,581 | €8,723 | -€3,858 | -30.7% |
| Plant, machinery and equipment | 23 | €8,835 | €6,672 | -€2,163 | -24.5% |
| Furniture and vehicles | 24 | €1,529 | €1,012 | -€517 | -33.8% |
| Other tangible fixed assets | 26 | €2,216 | €1,039 | -€1,178 | -53.1% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €288,671 | €264,867 | -€23,804 | -8.2% |
| Stocks and contracts in progress | 3 | €281,385 | €263,413 | -€17,973 | -6.4% |
| Stocks | 30/36 | €281,385 | €263,413 | -€17,973 | -6.4% |
| Amounts receivable within one year | 40/41 | - | €732 | +€732 | |
| Trade receivables | 40 | - | €696 | +€696 | |
| Other amounts receivable | 41 | - | €35 | +€35 | |
| Cash at bank and in hand | 54/58 | €7,286 | €723 | -€6,563 | -90.1% |
| Total equity and liabilities | 10/49 | €301,752 | €273,590 | -€28,162 | -9.3% |
| Equity | 10/15 | €151,035 | €124,287 | -€26,748 | -17.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,545 | €1,545 | = | 0.0% |
| Distributable reserves | 133 | €1,545 | €1,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,510 | -€77,258 | -€26,748 | -53.0% |
| Amounts payable | 17/49 | €150,716 | €149,302 | -€1,414 | -0.9% |
| Amounts payable within one year | 42/48 | €150,716 | €149,302 | -€1,414 | -0.9% |
| Financial debts | 43 | €32,798 | €32,469 | -€329 | -1.0% |
| Credit institutions | 430/8 | €32,798 | €32,469 | -€329 | -1.0% |
| Trade debts | 44 | €1,174 | €1,248 | +€74 | +6.3% |
| Suppliers | 440/4 | €1,174 | €1,248 | +€74 | +6.3% |
| Taxes, remuneration and social security | 45 | €4,564 | €413 | -€4,150 | -90.9% |
| Taxes | 450/3 | €4,564 | €413 | -€4,150 | -90.9% |
| Other amounts payable | 47/48 | €112,181 | €115,172 | +€2,991 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,171 | €3,858 | -€313 | -7.5% |
| Other operating charges | 640/8 | €1,127 | €746 | -€381 | -33.8% |
| Gross operating margin | 9900 | -€9,096 | -€19,736 | -€10,640 | -117.0% |
| Operating profit (loss) | 9901 | -€14,394 | -€24,340 | -€9,946 | -69.1% |
| Financial income | 75/76B | €0 | €1 | +€0 | +146.9% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +146.9% |
| Financial charges | 65/66B | €4,336 | €2,409 | -€1,927 | -44.4% |
| Recurring financial charges | 65 | €4,336 | €2,409 | -€1,927 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,730 | -€26,748 | -€8,018 | -42.8% |
| Profit (loss) for the period | 9904 | -€18,730 | -€26,748 | -€8,018 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,730 | -€26,748 | -€8,018 | -42.8% |
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.