DRAWCOMPANION: 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.
DRAWCOMPANION
Largest movements
- Current investments +€134,483
new in 2025: €134,483
- Cash -€115,410
down €115,410 (-63.2%), from €182,562 to €67,152
mainly Current investments (-€134,483) and Deferred charges and accrued income (-€4,755)
- Deferred charges and accrued income +€4,755
up €4,755 (+155%), from €3,059 to €7,814
- Tangible fixed assets -€3,162
down €3,162 (-31.8%), from €9,955 to €6,793
of which Plant, machinery and equipment: -€2,237
- Reserves +€21,400
up €21,400 (+12.5%), from €170,780 to €192,180
- Tax, wage and social debts -€2,204
down €2,204 (-36.3%), from €6,065 to €3,860
- Gross operating margin -€9,467
down €9,467 (-20.6%), from €45,849 to €36,383
- Taxes -€2,717
down €2,717 (-23.6%), from €11,531 to €8,814
- Financial charges +€879
up €879 (+234%), from €375 to €1,255
- Other operating charges -€574
down €574 (-52.7%), from €1,089 to €515
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 | €198,719 | €218,290 | +€19,571 | +9.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €9,955 | €6,793 | -€3,162 | -31.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €9,955 | €6,793 | -€3,162 | -31.8% |
| Land and buildings | 22 | €1,668 | €1,112 | -€556 | -33.3% |
| Plant, machinery and equipment | 23 | €7,795 | €5,558 | -€2,237 | -28.7% |
| Furniture and vehicles | 24 | €492 | €123 | -€369 | -75.0% |
| Current assets | 29/58 | €188,764 | €211,497 | +€22,733 | +12.0% |
| Amounts receivable within one year | 40/41 | €3,143 | €2,050 | -€1,094 | -34.8% |
| Trade receivables | 40 | €1,721 | €863 | -€858 | -49.8% |
| Other amounts receivable | 41 | €1,422 | €1,186 | -€236 | -16.6% |
| Current investments | 50/53 | - | €134,483 | +€134,483 | |
| Cash at bank and in hand | 54/58 | €182,562 | €67,152 | -€115,410 | -63.2% |
| Deferred charges and accrued income | 490/1 | €3,059 | €7,814 | +€4,755 | +155% |
| Total equity and liabilities | 10/49 | €198,719 | €218,290 | +€19,571 | +9.8% |
| Equity | 10/15 | €187,532 | €208,934 | +€21,402 | +11.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €170,780 | €192,180 | +€21,400 | +12.5% |
| Distributable reserves | 133 | €170,780 | €192,180 | +€21,400 | +12.5% |
| Profit (loss) carried forward | 14 | €8,692 | €8,694 | +€2 | 0.0% |
| Amounts payable | 17/49 | €11,187 | €9,356 | -€1,831 | -16.4% |
| Amounts payable within one year | 42/48 | €11,187 | €9,356 | -€1,831 | -16.4% |
| Trade debts | 44 | €2,518 | €2,559 | +€41 | +1.6% |
| Suppliers | 440/4 | €2,518 | €2,559 | +€41 | +1.6% |
| Taxes, remuneration and social security | 45 | €6,065 | €3,860 | -€2,204 | -36.3% |
| Taxes | 450/3 | €6,065 | €3,860 | -€2,204 | -36.3% |
| Other amounts payable | 47/48 | €2,604 | €2,937 | +€333 | +12.8% |
| Non-recurring operating income | 76A | - | €1,845 | +€1,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,600 | €4,446 | -€155 | -3.4% |
| Other operating charges | 640/8 | €1,089 | €515 | -€574 | -52.7% |
| Gross operating margin | 9900 | €45,849 | €36,383 | -€9,467 | -20.6% |
| Operating profit (loss) | 9901 | €40,160 | €31,422 | -€8,738 | -21.8% |
| Financial income | 75/76B | €35 | €48 | +€13 | +37.7% |
| Recurring financial income | 75 | €35 | €48 | +€13 | +37.7% |
| Financial charges | 65/66B | €375 | €1,255 | +€879 | +234% |
| Recurring financial charges | 65 | €375 | €1,255 | +€879 | +234% |
| Profit (loss) for the period before taxes | 9903 | €39,820 | €30,216 | -€9,604 | -24.1% |
| Income taxes | 67/77 | €11,531 | €8,814 | -€2,717 | -23.6% |
| Profit (loss) for the period | 9904 | €28,289 | €21,402 | -€6,887 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,289 | €21,402 | -€6,887 | -24.3% |
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 23 October 2026 via checked.be.