DRDC: 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.
DRDC
Largest movements
- Financial fixed assets +€159,814
up €159,814 (+122.9%), from €129,995 to €289,809
- Cash -€73,861
down €73,861 (-30.3%), from €244,036 to €170,176
mainly Investment in fixed assets (net) (-€159,814) and Trade debts (-€37,508)
- Deferred charges and accrued income +€36,420
up €36,420 (+161.2%), from €22,592 to €59,012
- Current investments +€30,000
new in 2024: €30,000
- Tangible fixed assets -€22,562
down €22,562 (-39.3%), from €57,413 to €34,851
of which Furniture and vehicles: -€21,331
- Profit (loss) carried forward +€142,569
up €142,569 (+21.8%), from €654,897 to €797,465
- Trade debts -€37,508
down €37,508 (-93.8%), from €40,008 to €2,500
- Tax, wage and social debts +€18,140
up €18,140 (+43.0%), from €42,164 to €60,303
of which Taxes: +€18,131
- Debts after one year -€12,611
down €12,611 (-43.4%), from €29,083 to €16,472
- Current portion of long-term debt +€10,615
up €10,615 (+87.5%), from €12,127 to €22,743
- Financial income +€5,640
up €5,640 (+323.2%), from €1,745 to €7,385
- Taxes +€4,589
up €4,589 (+10.9%), from €42,150 to €46,739
- Depreciation +€3,665
up €3,665 (+19.4%), from €18,897 to €22,562
- Gross operating margin +€2,639
up €2,639 (+1.3%), from €207,780 to €210,419
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €796,879 | €918,084 | +€121,205 | +15.2% |
| Fixed assets | 21/28 | €187,408 | €324,660 | +€137,252 | +73.2% |
| Tangible fixed assets | 22/27 | €57,413 | €34,851 | -€22,562 | -39.3% |
| Plant, machinery and equipment | 23 | €10,828 | €9,597 | -€1,231 | -11.4% |
| Furniture and vehicles | 24 | €46,584 | €25,253 | -€21,331 | -45.8% |
| Financial fixed assets | 28 | €129,995 | €289,809 | +€159,814 | +122.9% |
| Current assets | 29/58 | €609,471 | €593,424 | -€16,048 | -2.6% |
| Amounts receivable after more than one year | 29 | €334,294 | €323,508 | -€10,786 | -3.2% |
| Other amounts receivable | 291 | €334,294 | €323,508 | -€10,786 | -3.2% |
| Amounts receivable within one year | 40/41 | €8,549 | €10,728 | +€2,179 | +25.5% |
| Other amounts receivable | 41 | €8,549 | €10,728 | +€2,179 | +25.5% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €244,036 | €170,176 | -€73,861 | -30.3% |
| Deferred charges and accrued income | 490/1 | €22,592 | €59,012 | +€36,420 | +161.2% |
| Total equity and liabilities | 10/49 | €796,879 | €918,084 | +€121,205 | +15.2% |
| Equity | 10/15 | €673,497 | €816,065 | +€142,569 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €654,897 | €797,465 | +€142,569 | +21.8% |
| Amounts payable | 17/49 | €123,382 | €102,018 | -€21,364 | -17.3% |
| Amounts payable after more than one year | 17 | €29,083 | €16,472 | -€12,611 | -43.4% |
| Financial debts | 170/4 | €29,083 | €16,472 | -€12,611 | -43.4% |
| Amounts payable within one year | 42/48 | €94,300 | €85,546 | -€8,753 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €12,127 | €22,743 | +€10,615 | +87.5% |
| Trade debts | 44 | €40,008 | €2,500 | -€37,508 | -93.8% |
| Suppliers | 440/4 | €40,008 | €2,500 | -€37,508 | -93.8% |
| Taxes, remuneration and social security | 45 | €42,164 | €60,303 | +€18,140 | +43.0% |
| Taxes | 450/3 | €42,150 | €60,281 | +€18,131 | +43.0% |
| Remuneration and social security | 454/9 | €13 | €22 | +€9 | +65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,897 | €22,562 | +€3,665 | +19.4% |
| Other operating charges | 640/8 | €817 | €1,148 | +€330 | +40.4% |
| Gross operating margin | 9900 | €207,780 | €210,419 | +€2,639 | +1.3% |
| Operating profit (loss) | 9901 | €188,066 | €186,710 | -€1,356 | -0.7% |
| Financial income | 75/76B | €1,745 | €7,385 | +€5,640 | +323.2% |
| Recurring financial income | 75 | €1,745 | €7,385 | +€5,640 | +323.2% |
| Financial charges | 65/66B | €2,729 | €4,786 | +€2,057 | +75.4% |
| Recurring financial charges | 65 | €2,729 | €4,786 | +€2,057 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €187,081 | €189,308 | +€2,227 | +1.2% |
| Income taxes | 67/77 | €42,150 | €46,739 | +€4,589 | +10.9% |
| Profit (loss) for the period | 9904 | €144,931 | €142,569 | -€2,362 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €144,931 | €142,569 | -€2,362 | -1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.