DRB: 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.
DRB
Largest movements
- Tangible fixed assets +€223,119
up €223,119 (+72.4%), from €308,307 to €531,426
of which Furniture and vehicles: +€224,059
- Current investments -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Receivables within one year -€41,616
down €41,616 (-11.8%), from €351,847 to €310,231
of which Trade receivables: -€43,946
- Cash +€13,595
up €13,595 (+4.4%), from €306,510 to €320,105
mainly Net result for the year (+€192,802) and Depreciation (+€112,502)
- Reserves +€192,801
up €192,801 (+28.4%), from €679,443 to €872,244
- Trade debts -€54,338
down €54,338 (-41.2%), from €131,798 to €77,460
- Gross operating margin +€79,897
up €79,897 (+16.3%), from €491,619 to €571,516
- Depreciation +€48,063
up €48,063 (+74.6%), from €64,439 to €112,502
- Write-downs -€6,792
no longer reported in 2025 (was €6,792)
- Other operating charges +€5,890
up €5,890 (+237.3%), from €2,482 to €8,372
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 | €1,072,573 | €1,217,550 | +€144,977 | +13.5% |
| Fixed assets | 21/28 | €309,057 | €532,176 | +€223,119 | +72.2% |
| Tangible fixed assets | 22/27 | €308,307 | €531,426 | +€223,119 | +72.4% |
| Plant, machinery and equipment | 23 | €3,221 | €2,281 | -€940 | -29.2% |
| Furniture and vehicles | 24 | €305,086 | €529,145 | +€224,059 | +73.4% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €763,516 | €685,373 | -€78,143 | -10.2% |
| Amounts receivable within one year | 40/41 | €351,847 | €310,231 | -€41,616 | -11.8% |
| Trade receivables | 40 | €329,720 | €285,774 | -€43,946 | -13.3% |
| Other amounts receivable | 41 | €22,127 | €24,456 | +€2,329 | +10.5% |
| Current investments | 50/53 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €306,510 | €320,105 | +€13,595 | +4.4% |
| Deferred charges and accrued income | 490/1 | €5,159 | €5,037 | -€122 | -2.4% |
| Total equity and liabilities | 10/49 | €1,072,573 | €1,217,550 | +€144,977 | +13.5% |
| Equity | 10/15 | €834,843 | €1,027,644 | +€192,801 | +23.1% |
| Contributions | 10/11 | €155,400 | €155,400 | = | 0.0% |
| Reserves | 13 | €679,443 | €872,244 | +€192,801 | +28.4% |
| Distributable reserves | 133 | €679,443 | €872,244 | +€192,801 | +28.4% |
| Amounts payable | 17/49 | €237,730 | €189,905 | -€47,825 | -20.1% |
| Amounts payable within one year | 42/48 | €237,730 | €189,905 | -€47,825 | -20.1% |
| Trade debts | 44 | €131,798 | €77,460 | -€54,338 | -41.2% |
| Suppliers | 440/4 | €131,798 | €77,460 | -€54,338 | -41.2% |
| Taxes, remuneration and social security | 45 | €49,025 | €52,498 | +€3,473 | +7.1% |
| Taxes | 450/3 | €31,899 | €36,485 | +€4,586 | +14.4% |
| Remuneration and social security | 454/9 | €17,126 | €16,013 | -€1,113 | -6.5% |
| Other amounts payable | 47/48 | €56,907 | €59,947 | +€3,040 | +5.3% |
| Non-recurring operating income | 76A | - | €9,000 | +€9,000 | |
| Remuneration, social security and pensions | 62 | €180,441 | €182,467 | +€2,026 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,439 | €112,502 | +€48,063 | +74.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,792 | - | -€6,792 | |
| Other operating charges | 640/8 | €2,482 | €8,372 | +€5,890 | +237.3% |
| Gross operating margin | 9900 | €491,619 | €571,516 | +€79,897 | +16.3% |
| Operating profit (loss) | 9901 | €237,465 | €268,176 | +€30,711 | +12.9% |
| Financial income | 75/76B | €5,021 | €3,124 | -€1,897 | -37.8% |
| Recurring financial income | 75 | €5,021 | €3,124 | -€1,897 | -37.8% |
| Financial charges | 65/66B | €1,185 | €1,907 | +€722 | +61.0% |
| Recurring financial charges | 65 | €1,185 | €1,907 | +€722 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €241,301 | €269,393 | +€28,092 | +11.6% |
| Income taxes | 67/77 | €71,247 | €76,591 | +€5,344 | +7.5% |
| Profit (loss) for the period | 9904 | €170,054 | €192,802 | +€22,748 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €170,054 | €192,802 | +€22,748 | +13.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.