Drap: 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.
Drap
Largest movements
- Stocks and contracts +€21,502
up €21,502 (+55.5%), from €38,723 to €60,225
- Cash +€13,588
up €13,588 (+783%), from €1,734 to €15,322
mainly Net result for the year (+€15,471) and Other debts (+€10,378)
- Tangible fixed assets -€2,912
down €2,912 (-21.6%), from €13,474 to €10,562
of which Furniture and vehicles: -€2,238
- Receivables within one year -€1,565
down €1,565 (-16.7%), from €9,378 to €7,813
of which Other amounts receivable: -€1,014
- Reserves +€15,481
up €15,481 (+285%), from €5,433 to €20,913
- Other debts +€10,378
up €10,378 (+21.8%), from €47,708 to €58,086
- Tax, wage and social debts +€3,053
up €3,053 (+66.4%), from €4,601 to €7,653
- Accrued charges and deferred income +€1,091
new in 2025: €1,091
- Turnover +€10,580
up €10,580 (+16.6%), from €63,663 to €74,243
- Other operating charges -€10,215
down €10,215 (-81.9%), from €12,466 to €2,251
- Purchases and services +€8,086
up €8,086 (+17.9%), from €45,104 to €53,190
- Taxes +€4,352
up €4,352 (+313%), from €1,390 to €5,742
- Gross operating margin +€4,012
up €4,012 (+17.6%), from €22,832 to €26,845
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 | €64,063 | €94,412 | +€30,348 | +47.4% |
| Fixed assets | 21/28 | €13,474 | €10,562 | -€2,912 | -21.6% |
| Tangible fixed assets | 22/27 | €13,474 | €10,562 | -€2,912 | -21.6% |
| Plant, machinery and equipment | 23 | €4,613 | €3,939 | -€674 | -14.6% |
| Furniture and vehicles | 24 | €8,861 | €6,622 | -€2,238 | -25.3% |
| Current assets | 29/58 | €50,590 | €83,850 | +€33,260 | +65.7% |
| Stocks and contracts in progress | 3 | €38,723 | €60,225 | +€21,502 | +55.5% |
| Stocks | 30/36 | €38,723 | €60,225 | +€21,502 | +55.5% |
| Amounts receivable within one year | 40/41 | €9,378 | €7,813 | -€1,565 | -16.7% |
| Trade receivables | 40 | €8,189 | €7,638 | -€551 | -6.7% |
| Other amounts receivable | 41 | €1,189 | €175 | -€1,014 | -85.3% |
| Cash at bank and in hand | 54/58 | €1,734 | €15,322 | +€13,588 | +783% |
| Deferred charges and accrued income | 490/1 | €754 | €490 | -€265 | -35.1% |
| Total equity and liabilities | 10/49 | €64,063 | €94,412 | +€30,348 | +47.4% |
| Equity | 10/15 | €10,433 | €25,913 | +€15,481 | +148% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,433 | €20,913 | +€15,481 | +285% |
| Distributable reserves | 133 | €5,433 | €20,913 | +€15,481 | +285% |
| Amounts payable | 17/49 | €53,631 | €68,498 | +€14,867 | +27.7% |
| Amounts payable within one year | 42/48 | €53,631 | €67,407 | +€13,776 | +25.7% |
| Trade debts | 44 | €1,322 | €1,668 | +€346 | +26.1% |
| Suppliers | 440/4 | €1,322 | €1,668 | +€346 | +26.1% |
| Taxes, remuneration and social security | 45 | €4,601 | €7,653 | +€3,053 | +66.4% |
| Taxes | 450/3 | €4,601 | €7,653 | +€3,053 | +66.4% |
| Other amounts payable | 47/48 | €47,708 | €58,086 | +€10,378 | +21.8% |
| Accrued charges and deferred income | 492/3 | - | €1,091 | +€1,091 | |
| Turnover | 70 | €63,663 | €74,243 | +€10,580 | +16.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €45,104 | €53,190 | +€8,086 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,580 | €3,433 | -€146 | -4.1% |
| Other operating charges | 640/8 | €12,466 | €2,251 | -€10,215 | -81.9% |
| Gross operating margin | 9900 | €22,832 | €26,845 | +€4,012 | +17.6% |
| Operating profit (loss) | 9901 | €6,787 | €21,161 | +€14,374 | +212% |
| Financial income | 75/76B | €144 | €284 | +€140 | +97.1% |
| Recurring financial income | 75 | €144 | €284 | +€140 | +97.1% |
| Financial charges | 65/66B | €109 | €231 | +€122 | +112% |
| Recurring financial charges | 65 | €109 | €231 | +€122 | +112% |
| Profit (loss) for the period before taxes | 9903 | €6,822 | €21,213 | +€14,391 | +211% |
| Income taxes | 67/77 | €1,390 | €5,742 | +€4,352 | +313% |
| Profit (loss) for the period | 9904 | €5,433 | €15,471 | +€10,039 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €5,433 | €15,471 | +€10,039 | +185% |
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 13 October 2026 via checked.be.