DRANA SA: 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.
DRANA SA
Largest movements
- Cash +€10.4m
up €10.4m (+123,674%), from €8,424 to €10.4m
mainly Net result for the year (+€10.1m) and Current investments (+€629,000)
- Current investments -€629,000
down €629,000 (-13.6%), from €4.6m to €4.0m
- Reserves +€12.5m
up €12.5m (+5,666%), from €220,632 to €12.7m
of which Distributable reserves: +€12.5m
- Profit (loss) carried forward -€2.4m
down €2.4m (-56.9%), from €4.2m to €1.8m
- Financial income +€8.9m
up €8.9m (+678%), from €1.3m to €10.2m
- Taxes +€18,533
up €18,533 (+100%), from €18,465 to €36,998
- Gross operating margin -€7,487
down €7,487 (-35.9%), from -€20,873 to -€28,360
- Other operating charges +€4,329
up €4,329 (+447%), from €968 to €5,296
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 | €26,903,063 | €37,036,856 | +€10.1m | +37.7% |
| Fixed assets | 21/28 | €22,246,000 | €22,592,500 | +€346,500 | +1.6% |
| Financial fixed assets | 28 | €22,246,000 | €22,592,500 | +€346,500 | +1.6% |
| Current assets | 29/58 | €4,657,063 | €14,444,356 | +€9.8m | +210% |
| Amounts receivable within one year | 40/41 | €19,640 | €17,523 | -€2,117 | -10.8% |
| Other amounts receivable | 41 | €19,640 | €17,523 | -€2,117 | -10.8% |
| Current investments | 50/53 | €4,628,999 | €3,999,999 | -€629,000 | -13.6% |
| Cash at bank and in hand | 54/58 | €8,424 | €10,426,834 | +€10.4m | +123,674% |
| Total equity and liabilities | 10/49 | €26,903,063 | €37,036,856 | +€10.1m | +37.7% |
| Equity | 10/15 | €26,883,529 | €37,017,322 | +€10.1m | +37.7% |
| Contributions | 10/11 | €22,507,000 | €22,507,000 | = | 0.0% |
| Capital | 10 | €22,507,000 | €22,507,000 | = | 0.0% |
| Issued capital | 100 | €22,507,000 | €22,507,000 | = | 0.0% |
| Reserves | 13 | €220,632 | €12,720,632 | +€12.5m | +5,666% |
| Non-distributable reserves | 130/1 | €220,632 | €220,632 | = | 0.0% |
| Legal reserve | 130 | €220,632 | €220,632 | = | 0.0% |
| Distributable reserves | 133 | - | €12,500,000 | +€12.5m | |
| Profit (loss) carried forward | 14 | €4,155,897 | €1,789,690 | -€2.4m | -56.9% |
| Amounts payable | 17/49 | €19,534 | €19,534 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,534 | €19,534 | = | 0.0% |
| Other amounts payable | 47/48 | €19,534 | €19,534 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €5,296 | +€4,329 | +447% |
| Gross operating margin | 9900 | -€20,873 | -€28,360 | -€7,487 | -35.9% |
| Operating profit (loss) | 9901 | -€21,841 | -€33,656 | -€11,816 | -54.1% |
| Financial income | 75/76B | €1,311,006 | €10,204,557 | +€8.9m | +678% |
| Recurring financial income | 75 | €1,311,006 | €10,204,557 | +€8.9m | +678% |
| Financial charges | 65/66B | €107 | €110 | +€3 | +2.3% |
| Recurring financial charges | 65 | €107 | €110 | +€3 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €1,289,059 | €10,170,791 | +€8.9m | +689% |
| Income taxes | 67/77 | €18,465 | €36,998 | +€18,533 | +100% |
| Profit (loss) for the period | 9904 | €1,270,593 | €10,133,793 | +€8.9m | +698% |
| Profit (loss) for the period to be appropriated | 9905 | €1,270,593 | €10,133,793 | +€8.9m | +698% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.