DRB INVEST: 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 INVEST
Largest movements
- Cash +€56,746
up €56,746 (+34.2%), from €166,018 to €222,763
mainly Net result for the year (+€72,945) and Tax, wage and social debts (+€8,382)
- Receivables within one year +€9,995
up €9,995 (+82.6%), from €12,105 to €22,100
of which Other amounts receivable: +€9,995
- Tangible fixed assets +€6,545
up €6,545 (+268%), from €2,440 to €8,985
- Reserves +€58,659
up €58,659 (+38.4%), from €152,585 to €211,244
- Tax, wage and social debts +€8,382
up €8,382 (+47.6%), from €17,620 to €26,002
- Financial income +€70,421
new in 2025: €70,421
- Gross operating margin -€53,144
down €53,144 (-75.2%), from €70,675 to €17,531
- Taxes -€9,029
down €9,029 (-43.2%), from €20,889 to €11,861
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 | €461,648 | €535,530 | +€73,882 | +16.0% |
| Fixed assets | 21/28 | €281,720 | €288,265 | +€6,545 | +2.3% |
| Tangible fixed assets | 22/27 | €2,440 | €8,985 | +€6,545 | +268% |
| Furniture and vehicles | 24 | €2,440 | €8,985 | +€6,545 | +268% |
| Financial fixed assets | 28 | €279,280 | €279,280 | = | 0.0% |
| Current assets | 29/58 | €179,928 | €247,265 | +€67,337 | +37.4% |
| Amounts receivable within one year | 40/41 | €12,105 | €22,100 | +€9,995 | +82.6% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €5 | €10,000 | +€9,995 | +196,750% |
| Cash at bank and in hand | 54/58 | €166,018 | €222,763 | +€56,746 | +34.2% |
| Deferred charges and accrued income | 490/1 | €1,805 | €2,401 | +€596 | +33.0% |
| Total equity and liabilities | 10/49 | €461,648 | €535,530 | +€73,882 | +16.0% |
| Equity | 10/15 | €431,765 | €490,424 | +€58,659 | +13.6% |
| Contributions | 10/11 | €279,180 | €279,180 | = | 0.0% |
| Reserves | 13 | €152,585 | €211,244 | +€58,659 | +38.4% |
| Distributable reserves | 133 | €152,585 | €211,244 | +€58,659 | +38.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €29,883 | €45,106 | +€15,223 | +50.9% |
| Amounts payable within one year | 42/48 | €29,717 | €44,801 | +€15,084 | +50.8% |
| Trade debts | 44 | €54 | €2,777 | +€2,723 | +5,035% |
| Suppliers | 440/4 | €54 | €2,777 | +€2,723 | +5,035% |
| Taxes, remuneration and social security | 45 | €17,620 | €26,002 | +€8,382 | +47.6% |
| Taxes | 450/3 | €17,620 | €26,002 | +€8,382 | +47.6% |
| Other amounts payable | 47/48 | €12,043 | €16,022 | +€3,979 | +33.0% |
| Accrued charges and deferred income | 492/3 | €166 | €305 | +€138 | +83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,385 | €1,163 | -€222 | -16.0% |
| Other operating charges | 640/8 | €603 | €877 | +€274 | +45.4% |
| Non-recurring operating charges | 66A | - | €415 | +€415 | |
| Gross operating margin | 9900 | €70,675 | €17,531 | -€53,144 | -75.2% |
| Operating profit (loss) | 9901 | €68,687 | €15,076 | -€53,611 | -78.1% |
| Financial income | 75/76B | - | €70,421 | +€70,421 | |
| Recurring financial income | 75 | - | €70,421 | +€70,421 | |
| Financial charges | 65/66B | €1,089 | €691 | -€398 | -36.5% |
| Recurring financial charges | 65 | €1,089 | €691 | -€398 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €67,598 | €84,805 | +€17,208 | +25.5% |
| Income taxes | 67/77 | €20,889 | €11,861 | -€9,029 | -43.2% |
| Profit (loss) for the period | 9904 | €46,708 | €72,945 | +€26,236 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,708 | €72,945 | +€26,236 | +56.2% |
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 1 November 2026 via checked.be.