Drempelverlagers: 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.
Drempelverlagers
Largest movements
- Tangible fixed assets -€1,936
down €1,936 (-53.0%), from €3,652 to €1,716
of which Furniture and vehicles: -€1,114
- Receivables within one year -€1,344
down €1,344 (-7.2%), from €18,629 to €17,285
of which Trade receivables: -€9,801
- Trade debts -€4,212
down €4,212 (-100%), from €4,212 to €0
- Reserves +€2,587
up €2,587 (+9.6%), from €26,953 to €29,541
- Tax, wage and social debts -€2,145
down €2,145 (-42.9%), from €5,001 to €2,855
- Other debts +€1,072
up €1,072 (+7.3%), from €14,638 to €15,710
- Gross operating margin -€1,949
down €1,949 (-20.0%), from €9,731 to €7,782
- Depreciation -€564
down €564 (-22.6%), from €2,500 to €1,936
- Taxes -€402
down €402 (-15.4%), from €2,612 to €2,210
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 | €79,404 | €76,706 | -€2,698 | -3.4% |
| Fixed assets | 21/28 | €3,652 | €1,716 | -€1,936 | -53.0% |
| Tangible fixed assets | 22/27 | €3,652 | €1,716 | -€1,936 | -53.0% |
| Plant, machinery and equipment | 23 | €1,398 | €577 | -€821 | -58.8% |
| Furniture and vehicles | 24 | €2,254 | €1,139 | -€1,114 | -49.4% |
| Current assets | 29/58 | €75,752 | €74,990 | -€762 | -1.0% |
| Amounts receivable within one year | 40/41 | €18,629 | €17,285 | -€1,344 | -7.2% |
| Trade receivables | 40 | €18,241 | €8,440 | -€9,801 | -53.7% |
| Other amounts receivable | 41 | €388 | €8,845 | +€8,457 | +2,178% |
| Cash at bank and in hand | 54/58 | €55,679 | €56,191 | +€512 | +0.9% |
| Deferred charges and accrued income | 490/1 | €1,445 | €1,515 | +€70 | +4.9% |
| Total equity and liabilities | 10/49 | €79,404 | €76,706 | -€2,698 | -3.4% |
| Equity | 10/15 | €45,553 | €48,141 | +€2,587 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,953 | €29,541 | +€2,587 | +9.6% |
| Distributable reserves | 133 | €26,953 | €29,541 | +€2,587 | +9.6% |
| Amounts payable | 17/49 | €33,851 | €28,566 | -€5,285 | -15.6% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,851 | €18,566 | -€5,285 | -22.2% |
| Trade debts | 44 | €4,212 | €0 | -€4,212 | -100% |
| Suppliers | 440/4 | €4,212 | €0 | -€4,212 | -100% |
| Taxes, remuneration and social security | 45 | €5,001 | €2,855 | -€2,145 | -42.9% |
| Taxes | 450/3 | €5,001 | €2,855 | -€2,145 | -42.9% |
| Other amounts payable | 47/48 | €14,638 | €15,710 | +€1,072 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €1,936 | -€564 | -22.6% |
| Other operating charges | 640/8 | €911 | €925 | +€14 | +1.6% |
| Gross operating margin | 9900 | €9,731 | €7,782 | -€1,949 | -20.0% |
| Operating profit (loss) | 9901 | €6,320 | €4,921 | -€1,399 | -22.1% |
| Financial income | 75/76B | €1 | €3 | +€2 | +402% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +402% |
| Financial charges | 65/66B | €98 | €126 | +€28 | +28.2% |
| Recurring financial charges | 65 | €98 | €126 | +€28 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €6,223 | €4,797 | -€1,425 | -22.9% |
| Income taxes | 67/77 | €2,612 | €2,210 | -€402 | -15.4% |
| Profit (loss) for the period | 9904 | €3,611 | €2,587 | -€1,023 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,611 | €2,587 | -€1,023 | -28.3% |
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 26 October 2026 via checked.be.