DRAMI BATI: 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.
DRAMI BATI
Largest movements
- Receivables within one year +€77,928
up €77,928 (+266%), from €29,284 to €107,212
of which Other amounts receivable: +€94,486
- Stocks and contracts -€15,230
no longer reported in 2024 (was €15,230)
- Tangible fixed assets +€11,692
up €11,692 (+89.5%), from €13,068 to €24,760
- Cash +€9,671
up €9,671 (+51.6%), from €18,745 to €28,416
mainly Tax, wage and social debts (+€113,994) and Stocks and contracts (+€15,230)
- Tax, wage and social debts +€113,994
up €113,994 (+1,422%), from €8,016 to €122,010
of which Taxes: +€106,702
- Trade debts -€31,950
down €31,950 (-69.7%), from €45,821 to €13,872
- Current portion of long-term debt -€5,318
no longer reported in 2024 (was €5,318)
- Profit (loss) carried forward +€4,619
up €4,619 (+50.3%), from €9,183 to €13,802
- Accrued charges and deferred income +€2,716
new in 2024: €2,716
- Turnover +€191,614
up €191,614 (+33.4%), from €573,388 to €765,002
- Purchases and services +€161,348
up €161,348 (+36.9%), from €437,483 to €598,831
- Gross operating margin +€30,266
up €30,266 (+22.3%), from €135,905 to €166,171
- Staff costs +€20,236
up €20,236 (+17.1%), from €118,025 to €138,261
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,526 | €160,588 | +€84,061 | +110% |
| Fixed assets | 21/28 | €13,268 | €24,960 | +€11,692 | +88.1% |
| Tangible fixed assets | 22/27 | €13,068 | €24,760 | +€11,692 | +89.5% |
| Furniture and vehicles | 24 | €13,068 | €24,760 | +€11,692 | +89.5% |
| Financial fixed assets | 28 | €199 | €199 | = | 0.0% |
| Current assets | 29/58 | €63,259 | €135,628 | +€72,369 | +114% |
| Stocks and contracts in progress | 3 | €15,230 | - | -€15,230 | |
| Stocks | 30/36 | €15,230 | - | -€15,230 | |
| Amounts receivable within one year | 40/41 | €29,284 | €107,212 | +€77,928 | +266% |
| Trade receivables | 40 | €21,030 | €4,472 | -€16,558 | -78.7% |
| Other amounts receivable | 41 | €8,254 | €102,740 | +€94,486 | +1,145% |
| Cash at bank and in hand | 54/58 | €18,745 | €28,416 | +€9,671 | +51.6% |
| Total equity and liabilities | 10/49 | €76,526 | €160,588 | +€84,061 | +110% |
| Equity | 10/15 | €17,371 | €21,990 | +€4,619 | +26.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,988 | €1,988 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,988 | €1,988 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,988 | €1,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,183 | €13,802 | +€4,619 | +50.3% |
| Amounts payable | 17/49 | €59,156 | €138,598 | +€79,442 | +134% |
| Amounts payable within one year | 42/48 | €59,156 | €135,882 | +€76,726 | +130% |
| Current portion of amounts payable after more than one year | 42 | €5,318 | - | -€5,318 | |
| Trade debts | 44 | €45,821 | €13,872 | -€31,950 | -69.7% |
| Suppliers | 440/4 | €45,821 | €13,872 | -€31,950 | -69.7% |
| Taxes, remuneration and social security | 45 | €8,016 | €122,010 | +€113,994 | +1,422% |
| Taxes | 450/3 | €3,187 | €109,888 | +€106,702 | +3,348% |
| Remuneration and social security | 454/9 | €4,830 | €12,122 | +€7,292 | +151% |
| Accrued charges and deferred income | 492/3 | - | €2,716 | +€2,716 | |
| Turnover | 70 | €573,388 | €765,002 | +€191,614 | +33.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €437,483 | €598,831 | +€161,348 | +36.9% |
| Remuneration, social security and pensions | 62 | €118,025 | €138,261 | +€20,236 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,940 | €11,383 | +€2,443 | +27.3% |
| Other operating charges | 640/8 | €2,364 | €4,646 | +€2,283 | +96.6% |
| Gross operating margin | 9900 | €135,905 | €166,171 | +€30,266 | +22.3% |
| Operating profit (loss) | 9901 | €6,575 | €11,880 | +€5,305 | +80.7% |
| Financial income | 75/76B | €16 | €1 | -€15 | -90.8% |
| Recurring financial income | 75 | €16 | €1 | -€15 | -90.8% |
| Financial charges | 65/66B | €546 | €2,665 | +€2,119 | +388% |
| Recurring financial charges | 65 | €546 | €2,665 | +€2,119 | +388% |
| Profit (loss) for the period before taxes | 9903 | €6,046 | €9,217 | +€3,171 | +52.5% |
| Income taxes | 67/77 | €3,865 | €4,598 | +€733 | +19.0% |
| Profit (loss) for the period | 9904 | €2,181 | €4,619 | +€2,438 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €2,181 | €4,619 | +€2,438 | +112% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.