DRBR: 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.
DRBR
Largest movements
- Cash -€15,669
down €15,669 (-17.8%), from €87,796 to €72,127
mainly Contributions, distributions and other (-€113,623) and Receivables within one year (-€14,849)
- Receivables within one year +€14,849
up €14,849 (+34.1%), from €43,582 to €58,431
of which Other amounts receivable: +€15,975
- Tangible fixed assets -€2,279
down €2,279 (-37.3%), from €6,107 to €3,828
of which Furniture and vehicles: -€1,792
- Trade debts -€2,213
down €2,213 (-20.9%), from €10,589 to €8,376
- Financial charges +€3,155
up €3,155 (+147.3%), from €2,142 to €5,297
- Gross operating margin +€2,574
up €2,574 (+1.7%), from €155,257 to €157,831
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 | €142,640 | €139,591 | -€3,049 | -2.1% |
| Fixed assets | 21/28 | €6,107 | €3,828 | -€2,279 | -37.3% |
| Tangible fixed assets | 22/27 | €6,107 | €3,828 | -€2,279 | -37.3% |
| Furniture and vehicles | 24 | €3,615 | €1,823 | -€1,792 | -49.6% |
| Other tangible fixed assets | 26 | €2,492 | €2,005 | -€487 | -19.5% |
| Current assets | 29/58 | €136,533 | €135,763 | -€770 | -0.6% |
| Amounts receivable within one year | 40/41 | €43,582 | €58,431 | +€14,849 | +34.1% |
| Trade receivables | 40 | €1,395 | €269 | -€1,126 | -80.7% |
| Other amounts receivable | 41 | €42,187 | €58,162 | +€15,975 | +37.9% |
| Cash at bank and in hand | 54/58 | €87,796 | €72,127 | -€15,669 | -17.8% |
| Deferred charges and accrued income | 490/1 | €5,155 | €5,205 | +€50 | +1.0% |
| Total equity and liabilities | 10/49 | €142,640 | €139,591 | -€3,049 | -2.1% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €138,640 | €135,591 | -€3,049 | -2.2% |
| Amounts payable within one year | 42/48 | €137,708 | €135,458 | -€2,250 | -1.6% |
| Financial debts | 43 | €10,132 | €10,167 | +€35 | +0.3% |
| Credit institutions | 430/8 | €10,132 | €10,167 | +€35 | +0.3% |
| Trade debts | 44 | €10,589 | €8,376 | -€2,213 | -20.9% |
| Suppliers | 440/4 | €10,589 | €8,376 | -€2,213 | -20.9% |
| Taxes, remuneration and social security | 45 | €3,293 | €3,293 | = | 0.0% |
| Taxes | 450/3 | €3,293 | €3,293 | = | 0.0% |
| Other amounts payable | 47/48 | €113,694 | €113,623 | -€71 | -0.1% |
| Accrued charges and deferred income | 492/3 | €931 | €132 | -€799 | -85.8% |
| Non-recurring operating income | 76A | €365 | €0 | -€365 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,742 | €3,743 | -€999 | -21.1% |
| Other operating charges | 640/8 | €2,577 | €3,970 | +€1,393 | +54.0% |
| Gross operating margin | 9900 | €155,257 | €157,831 | +€2,574 | +1.7% |
| Operating profit (loss) | 9901 | €147,937 | €150,118 | +€2,180 | +1.5% |
| Financial income | 75/76B | €1,192 | €2,489 | +€1,297 | +108.9% |
| Recurring financial income | 75 | €1,192 | €2,489 | +€1,297 | +108.9% |
| Financial charges | 65/66B | €2,142 | €5,297 | +€3,155 | +147.3% |
| Recurring financial charges | 65 | €2,142 | €5,297 | +€3,155 | +147.3% |
| Profit (loss) for the period before taxes | 9903 | €146,987 | €147,309 | +€323 | +0.2% |
| Income taxes | 67/77 | €33,293 | €33,687 | +€394 | +1.2% |
| Profit (loss) for the period | 9904 | €113,694 | €113,623 | -€71 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €113,694 | €113,623 | -€71 | -0.1% |
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 11 October 2026 via checked.be.