DRB Accountants: 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.
DRB Accountants
Largest movements
- Financial fixed assets -€40,000
down €40,000 (-3.4%), from €1.2m to €1.1m
- Cash +€36,368
up €36,368 (+52.1%), from €69,805 to €106,173
mainly Net result for the year (+€108,554) and Investment in fixed assets (net) (+€40,000)
- Debts after one year -€43,948
down €43,948 (-74.9%), from €58,691 to €14,742
- Reserves +€31,043
up €31,043 (+4.6%), from €674,440 to €705,483
- Other debts +€16,646
up €16,646 (+22.6%), from €73,657 to €90,303
- Gross operating margin +€51,443
up €51,443 (+70.7%), from €72,760 to €124,204
- Taxes +€14,336
up €14,336 (+11,802%), from €121 to €14,458
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 | €1,267,808 | €1,277,221 | +€9,414 | +0.7% |
| Fixed assets | 21/28 | €1,179,769 | €1,139,769 | -€40,000 | -3.4% |
| Financial fixed assets | 28 | €1,179,769 | €1,139,769 | -€40,000 | -3.4% |
| Current assets | 29/58 | €88,039 | €137,452 | +€49,414 | +56.1% |
| Amounts receivable within one year | 40/41 | €18,233 | €28,528 | +€10,294 | +56.5% |
| Trade receivables | 40 | €1,147 | €52 | -€1,095 | -95.5% |
| Other amounts receivable | 41 | €17,086 | €28,476 | +€11,389 | +66.7% |
| Cash at bank and in hand | 54/58 | €69,805 | €106,173 | +€36,368 | +52.1% |
| Deferred charges and accrued income | 490/1 | - | €2,752 | +€2,752 | |
| Total equity and liabilities | 10/49 | €1,267,808 | €1,277,221 | +€9,414 | +0.7% |
| Equity | 10/15 | €1,074,440 | €1,105,483 | +€31,043 | +2.9% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €674,440 | €705,483 | +€31,043 | +4.6% |
| Distributable reserves | 133 | €674,440 | €705,483 | +€31,043 | +4.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €193,368 | €171,739 | -€21,630 | -11.2% |
| Amounts payable after more than one year | 17 | €58,691 | €14,742 | -€43,948 | -74.9% |
| Financial debts | 170/4 | €58,691 | €14,742 | -€43,948 | -74.9% |
| Amounts payable within one year | 42/48 | €134,505 | €156,945 | +€22,440 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €47,142 | €47,592 | +€450 | +1.0% |
| Trade debts | 44 | €11,861 | €15,355 | +€3,494 | +29.5% |
| Suppliers | 440/4 | €11,861 | €15,355 | +€3,494 | +29.5% |
| Advances received on contracts in progress | 46 | €181 | €181 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,664 | €3,514 | +€1,850 | +111% |
| Taxes | 450/3 | €1,664 | €3,514 | +€1,850 | +111% |
| Other amounts payable | 47/48 | €73,657 | €90,303 | +€16,646 | +22.6% |
| Accrued charges and deferred income | 492/3 | €173 | €51 | -€122 | -70.5% |
| Other operating charges | 640/8 | €1,155 | €1,086 | -€70 | -6.0% |
| Gross operating margin | 9900 | €72,760 | €124,204 | +€51,443 | +70.7% |
| Operating profit (loss) | 9901 | €71,605 | €123,118 | +€51,513 | +71.9% |
| Financial income | 75/76B | €189 | €831 | +€642 | +340% |
| Recurring financial income | 75 | €189 | €831 | +€642 | +340% |
| Financial charges | 65/66B | €1,348 | €937 | -€411 | -30.5% |
| Recurring financial charges | 65 | €1,348 | €937 | -€411 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €70,445 | €123,012 | +€52,567 | +74.6% |
| Income taxes | 67/77 | €121 | €14,458 | +€14,336 | +11,802% |
| Profit (loss) for the period | 9904 | €70,324 | €108,554 | +€38,230 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,324 | €108,554 | +€38,230 | +54.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.