DRAWINGOFFICE V.B.: 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.
DRAWINGOFFICE V.B.
Largest movements
- Cash +€36,218
up €36,218 (+157%), from €23,039 to €59,257
mainly Net result for the year (+€16,339) and Receivables within one year (+€10,517)
- Receivables within one year -€10,517
down €10,517 (-50.9%), from €20,645 to €10,128
of which Other amounts receivable: -€13,782
- Tangible fixed assets -€7,911
down €7,911 (-37.9%), from €20,853 to €12,941
of which Other tangible fixed assets: -€5,280
- Reserves +€12,741
up €12,741 (+19.5%), from €65,301 to €78,041
- Profit (loss) carried forward +€3,598
up €3,598, from -€3,598 to €0
- Tax, wage and social debts +€2,353
up €2,353 (+130%), from €1,815 to €4,167
- Current portion of long-term debt -€1,373
down €1,373 (-100%), from €1,373 to €0
- Short-term financial debts +€1,373
up €1,373, from €0 to €1,373
- Gross operating margin +€27,249
up €27,249 (+408%), from €6,673 to €33,922
- Taxes +€8,034
up €8,034 (+6,015%), from €134 to €8,167
- Other operating charges -€931
down €931 (-58.7%), from €1,585 to €654
- Depreciation -€657
down €657 (-9.0%), from €7,272 to €6,615
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 | €66,087 | €84,308 | +€18,222 | +27.6% |
| Fixed assets | 21/28 | €22,402 | €14,491 | -€7,911 | -35.3% |
| Tangible fixed assets | 22/27 | €20,853 | €12,941 | -€7,911 | -37.9% |
| Plant, machinery and equipment | 23 | €3,873 | €1,242 | -€2,632 | -67.9% |
| Other tangible fixed assets | 26 | €16,979 | €11,700 | -€5,280 | -31.1% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €43,684 | €69,817 | +€26,133 | +59.8% |
| Amounts receivable within one year | 40/41 | €20,645 | €10,128 | -€10,517 | -50.9% |
| Trade receivables | 40 | €5,969 | €9,234 | +€3,265 | +54.7% |
| Other amounts receivable | 41 | €14,676 | €894 | -€13,782 | -93.9% |
| Current investments | 50/53 | - | €82 | +€82 | |
| Cash at bank and in hand | 54/58 | €23,039 | €59,257 | +€36,218 | +157% |
| Deferred charges and accrued income | 490/1 | €0 | €350 | +€350 | |
| Total equity and liabilities | 10/49 | €66,087 | €84,308 | +€18,222 | +27.6% |
| Equity | 10/15 | €61,702 | €78,041 | +€16,339 | +26.5% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €65,301 | €78,041 | +€12,741 | +19.5% |
| Distributable reserves | 133 | €65,301 | €78,041 | +€12,741 | +19.5% |
| Profit (loss) carried forward | 14 | -€3,598 | €0 | +€3,598 | |
| Amounts payable | 17/49 | €4,384 | €6,267 | +€1,883 | +42.9% |
| Amounts payable within one year | 42/48 | €4,384 | €6,267 | +€1,883 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €1,373 | €0 | -€1,373 | -100% |
| Financial debts | 43 | €0 | €1,373 | +€1,373 | |
| Credit institutions | 430/8 | €0 | €1,373 | +€1,373 | |
| Trade debts | 44 | €1,197 | €727 | -€470 | -39.3% |
| Suppliers | 440/4 | €1,197 | €727 | -€470 | -39.3% |
| Taxes, remuneration and social security | 45 | €1,815 | €4,167 | +€2,353 | +130% |
| Taxes | 450/3 | €1,815 | €4,167 | +€2,353 | +130% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,272 | €6,615 | -€657 | -9.0% |
| Other operating charges | 640/8 | €1,585 | €654 | -€931 | -58.7% |
| Non-recurring operating charges | 66A | - | €1,296 | +€1,296 | |
| Gross operating margin | 9900 | €6,673 | €33,922 | +€27,249 | +408% |
| Operating profit (loss) | 9901 | -€2,184 | €25,357 | +€27,541 | |
| Financial income | 75/76B | €5 | €1 | -€5 | -89.0% |
| Recurring financial income | 75 | €5 | €1 | -€5 | -89.0% |
| Financial charges | 65/66B | €1,016 | €851 | -€165 | -16.2% |
| Recurring financial charges | 65 | €1,016 | €851 | -€165 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,194 | €24,507 | +€27,701 | |
| Income taxes | 67/77 | €134 | €8,167 | +€8,034 | +6,015% |
| Profit (loss) for the period | 9904 | -€3,328 | €16,339 | +€19,667 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,328 | €16,339 | +€19,667 |
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 29 October 2026 via checked.be.