Drazma: 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.
Drazma
Largest movements
- Tangible fixed assets -€5,000
down €5,000 (-23.5%), from €21,247 to €16,247
- Cash +€3,988
up €3,988 (+97.7%), from €4,083 to €8,071
mainly Depreciation (+€5,000) and Net result for the year (+€3,870)
- Receivables within one year +€653
up €653 (+16.0%), from €4,090 to €4,743
- Other debts -€5,220
down €5,220 (-24.3%), from €21,442 to €16,223
- Profit (loss) carried forward +€3,870
up €3,870 (+221.5%), from €1,747 to €5,617
- Tax, wage and social debts +€961
up €961 (+22.7%), from €4,230 to €5,191
- Gross operating margin +€3,354
up €3,354 (+41.5%), from €8,078 to €11,432
- Depreciation +€1,247
up €1,247 (+33.2%), from €3,753 to €5,000
- Other operating charges -€998
down €998 (-63.8%), from €1,565 to €567
- Taxes +€967
up €967 (+98.8%), from €978 to €1,945
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 | €29,419 | €29,061 | -€359 | -1.2% |
| Fixed assets | 21/28 | €21,247 | €16,247 | -€5,000 | -23.5% |
| Tangible fixed assets | 22/27 | €21,247 | €16,247 | -€5,000 | -23.5% |
| Furniture and vehicles | 24 | €21,247 | €16,247 | -€5,000 | -23.5% |
| Current assets | 29/58 | €8,173 | €12,814 | +€4,641 | +56.8% |
| Amounts receivable within one year | 40/41 | €4,090 | €4,743 | +€653 | +16.0% |
| Trade receivables | 40 | €4,090 | €4,743 | +€653 | +16.0% |
| Cash at bank and in hand | 54/58 | €4,083 | €8,071 | +€3,988 | +97.7% |
| Total equity and liabilities | 10/49 | €29,419 | €29,061 | -€359 | -1.2% |
| Equity | 10/15 | €3,747 | €7,617 | +€3,870 | +103.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,747 | €5,617 | +€3,870 | +221.5% |
| Amounts payable | 17/49 | €25,672 | €21,443 | -€4,229 | -16.5% |
| Amounts payable within one year | 42/48 | €25,672 | €21,443 | -€4,229 | -16.5% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €4,230 | €5,191 | +€961 | +22.7% |
| Taxes | 450/3 | €4,230 | €5,191 | +€961 | +22.7% |
| Other amounts payable | 47/48 | €21,442 | €16,223 | -€5,220 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,753 | €5,000 | +€1,247 | +33.2% |
| Other operating charges | 640/8 | €1,565 | €567 | -€998 | -63.8% |
| Gross operating margin | 9900 | €8,078 | €11,432 | +€3,354 | +41.5% |
| Operating profit (loss) | 9901 | €2,759 | €5,865 | +€3,105 | +112.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €34 | €50 | +€16 | +46.2% |
| Recurring financial charges | 65 | €34 | €50 | +€16 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €2,726 | €5,815 | +€3,090 | +113.4% |
| Income taxes | 67/77 | €978 | €1,945 | +€967 | +98.8% |
| Profit (loss) for the period | 9904 | €1,747 | €3,870 | +€2,123 | +121.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,747 | €3,870 | +€2,123 | +121.5% |
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.