DRASCO: 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.
DRASCO
Largest movements
- Cash +€45,951
up €45,951 (+181.0%), from €25,383 to €71,334
mainly Net result for the year (+€35,462) and Tax, wage and social debts (+€10,165)
- Tangible fixed assets -€6,537
down €6,537 (-24.5%), from €26,686 to €20,148
of which Furniture and vehicles: -€5,870
- Deferred charges and accrued income +€2,886
up €2,886 (+654.4%), from €441 to €3,327
- Receivables within one year -€2,764
no longer reported in 2025 (was €2,764)
- Reserves +€35,462
up €35,462 (+157.3%), from €22,545 to €58,007
- Tax, wage and social debts +€10,165
up €10,165 (+118.4%), from €8,583 to €18,748
of which Taxes: +€10,165
- Trade debts -€5,898
down €5,898 (-82.1%), from €7,183 to €1,285
- Other debts -€1,217
down €1,217 (-8.1%), from €14,961 to €13,745
- Accrued charges and deferred income +€1,024
new in 2025: €1,024
- Gross operating margin +€20,034
up €20,034 (+59.4%), from €33,739 to €53,773
- Taxes +€3,431
up €3,431 (+51.0%), from €6,733 to €10,165
- Depreciation +€2,948
up €2,948 (+82.1%), from €3,590 to €6,537
- Financial charges +€1,029
up €1,029 (+2205.1%), from €47 to €1,076
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 | €55,273 | €94,809 | +€39,536 | +71.5% |
| Fixed assets | 21/28 | €26,686 | €20,148 | -€6,537 | -24.5% |
| Tangible fixed assets | 22/27 | €26,686 | €20,148 | -€6,537 | -24.5% |
| Plant, machinery and equipment | 23 | €1,225 | €975 | -€250 | -20.4% |
| Furniture and vehicles | 24 | €21,383 | €15,513 | -€5,870 | -27.5% |
| Other tangible fixed assets | 26 | €4,078 | €3,660 | -€418 | -10.2% |
| Current assets | 29/58 | €28,588 | €74,661 | +€46,073 | +161.2% |
| Amounts receivable within one year | 40/41 | €2,764 | - | -€2,764 | |
| Trade receivables | 40 | €2,764 | - | -€2,764 | |
| Cash at bank and in hand | 54/58 | €25,383 | €71,334 | +€45,951 | +181.0% |
| Deferred charges and accrued income | 490/1 | €441 | €3,327 | +€2,886 | +654.4% |
| Total equity and liabilities | 10/49 | €55,273 | €94,809 | +€39,536 | +71.5% |
| Equity | 10/15 | €24,545 | €60,007 | +€35,462 | +144.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,545 | €58,007 | +€35,462 | +157.3% |
| Distributable reserves | 133 | €22,545 | €58,007 | +€35,462 | +157.3% |
| Amounts payable | 17/49 | €30,728 | €34,802 | +€4,074 | +13.3% |
| Amounts payable within one year | 42/48 | €30,728 | €33,778 | +€3,050 | +9.9% |
| Trade debts | 44 | €7,183 | €1,285 | -€5,898 | -82.1% |
| Suppliers | 440/4 | €7,183 | €1,285 | -€5,898 | -82.1% |
| Taxes, remuneration and social security | 45 | €8,583 | €18,748 | +€10,165 | +118.4% |
| Taxes | 450/3 | €7,733 | €17,898 | +€10,165 | +131.4% |
| Remuneration and social security | 454/9 | €850 | €850 | = | 0.0% |
| Other amounts payable | 47/48 | €14,961 | €13,745 | -€1,217 | -8.1% |
| Accrued charges and deferred income | 492/3 | - | €1,024 | +€1,024 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,590 | €6,537 | +€2,948 | +82.1% |
| Other operating charges | 640/8 | €824 | €534 | -€290 | -35.2% |
| Gross operating margin | 9900 | €33,739 | €53,773 | +€20,034 | +59.4% |
| Operating profit (loss) | 9901 | €29,325 | €46,702 | +€17,377 | +59.3% |
| Financial charges | 65/66B | €47 | €1,076 | +€1,029 | +2205.1% |
| Recurring financial charges | 65 | €47 | €1,076 | +€1,029 | +2205.1% |
| Profit (loss) for the period before taxes | 9903 | €29,279 | €45,626 | +€16,347 | +55.8% |
| Income taxes | 67/77 | €6,733 | €10,165 | +€3,431 | +51.0% |
| Profit (loss) for the period | 9904 | €22,545 | €35,462 | +€12,916 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,545 | €35,462 | +€12,916 | +57.3% |
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 7 October 2026 via checked.be.