Drama: 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.
Drama
Largest movements
- Cash +€14,418
up €14,418 (+58.9%), from €24,468 to €38,886
mainly Net result for the year (+€11,306) and Trade debts (+€5,995)
- Tangible fixed assets -€2,431
down €2,431 (-28.6%), from €8,513 to €6,082
of which Other tangible fixed assets: -€1,905
- Profit (loss) carried forward +€11,306
new in 2025: €11,306
- Trade debts +€5,995
up €5,995 (+190.1%), from €3,154 to €9,149
- Tax, wage and social debts -€5,208
down €5,208 (-28.5%), from €18,283 to €13,076
of which Taxes: -€5,208
- Gross operating margin -€37,969
down €37,969 (-65.6%), from €57,901 to €19,932
- Taxes -€10,630
down €10,630 (-68.3%), from €15,570 to €4,940
- Financial charges -€1,401
down €1,401 (-64.5%), from €2,171 to €770
- Depreciation -€1,212
down €1,212 (-33.3%), from €3,644 to €2,431
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 | €59,288 | €71,382 | +€12,094 | +20.4% |
| Fixed assets | 21/28 | €8,513 | €6,082 | -€2,431 | -28.6% |
| Tangible fixed assets | 22/27 | €8,513 | €6,082 | -€2,431 | -28.6% |
| Furniture and vehicles | 24 | €1,844 | €1,317 | -€527 | -28.6% |
| Other tangible fixed assets | 26 | €6,669 | €4,765 | -€1,905 | -28.6% |
| Current assets | 29/58 | €50,775 | €65,300 | +€14,525 | +28.6% |
| Amounts receivable within one year | 40/41 | €26,135 | €26,270 | +€134 | +0.5% |
| Trade receivables | 40 | €25,758 | €18,712 | -€7,046 | -27.4% |
| Other amounts receivable | 41 | €378 | €7,558 | +€7,181 | +1900.8% |
| Cash at bank and in hand | 54/58 | €24,468 | €38,886 | +€14,418 | +58.9% |
| Deferred charges and accrued income | 490/1 | €172 | €144 | -€28 | -16.1% |
| Total equity and liabilities | 10/49 | €59,288 | €71,382 | +€12,094 | +20.4% |
| Equity | 10/15 | €37,850 | €49,156 | +€11,306 | +29.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,850 | €35,850 | = | 0.0% |
| Distributable reserves | 133 | €35,850 | €35,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €11,306 | +€11,306 | |
| Amounts payable | 17/49 | €21,438 | €22,225 | +€788 | +3.7% |
| Amounts payable within one year | 42/48 | €21,438 | €22,225 | +€788 | +3.7% |
| Trade debts | 44 | €3,154 | €9,149 | +€5,995 | +190.1% |
| Suppliers | 440/4 | €3,154 | €9,149 | +€5,995 | +190.1% |
| Taxes, remuneration and social security | 45 | €18,283 | €13,076 | -€5,208 | -28.5% |
| Taxes | 450/3 | €16,783 | €11,576 | -€5,208 | -31.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,644 | €2,431 | -€1,212 | -33.3% |
| Other operating charges | 640/8 | €974 | €809 | -€165 | -16.9% |
| Gross operating margin | 9900 | €57,901 | €19,932 | -€37,969 | -65.6% |
| Operating profit (loss) | 9901 | €53,284 | €16,692 | -€36,592 | -68.7% |
| Financial income | 75/76B | €307 | €325 | +€17 | +5.7% |
| Recurring financial income | 75 | €307 | €325 | +€17 | +5.7% |
| Financial charges | 65/66B | €2,171 | €770 | -€1,401 | -64.5% |
| Recurring financial charges | 65 | €2,171 | €770 | -€1,401 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €51,420 | €16,247 | -€35,174 | -68.4% |
| Income taxes | 67/77 | €15,570 | €4,940 | -€10,630 | -68.3% |
| Profit (loss) for the period | 9904 | €35,850 | €11,306 | -€24,544 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,850 | €11,306 | -€24,544 | -68.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.