Dréna: what changed
Dréna
Largest movements
- Intangible fixed assets -€7,035
down €7,035 (-23.8%), from €29,605 to €22,570
- Deferred charges and accrued income -€6,637
no longer reported in 2025 (was €6,637)
- Tangible fixed assets +€1,699
up €1,699 (+26.3%), from €6,450 to €8,149
- Cash -€1,454
down €1,454 (-7.8%), from €18,704 to €17,250
mainly Debts after one year (-€15,328) and Trade debts (-€5,516)
- Debts after one year -€15,328
no longer reported in 2025 (was €15,328)
- Profit (loss) carried forward +€5,901
up €5,901 (+27.6%), from -€21,370 to -€15,469
- Trade debts -€5,516
down €5,516 (-55.2%), from €9,987 to €4,471
- Tax, wage and social debts +€5,269
up €5,269 (+84.1%), from €6,264 to €11,533
of which Taxes: +€4,330
- Current portion of long-term debt -€3,679
down €3,679 (-19.4%), from €19,007 to €15,328
- Gross operating margin +€26,583
up €26,583 (+15.2%), from €174,754 to €201,337
- Staff costs +€21,980
up €21,980 (+13.9%), from €157,770 to €179,750
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,934 | €66,956 | -€12,978 | -16.2% |
| Fixed assets | 21/28 | €45,110 | €39,774 | -€5,336 | -11.8% |
| Intangible fixed assets | 21 | €29,605 | €22,570 | -€7,035 | -23.8% |
| Tangible fixed assets | 22/27 | €6,450 | €8,149 | +€1,699 | +26.3% |
| Furniture and vehicles | 24 | €6,450 | €8,149 | +€1,699 | +26.3% |
| Financial fixed assets | 28 | €9,055 | €9,055 | = | 0.0% |
| Current assets | 29/58 | €34,824 | €27,182 | -€7,642 | -21.9% |
| Stocks and contracts in progress | 3 | €9,265 | €9,875 | +€610 | +6.6% |
| Stocks | 30/36 | €9,265 | €9,875 | +€610 | +6.6% |
| Amounts receivable within one year | 40/41 | €218 | €57 | -€161 | -73.9% |
| Trade receivables | 40 | €212 | €57 | -€155 | -73.1% |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €18,704 | €17,250 | -€1,454 | -7.8% |
| Deferred charges and accrued income | 490/1 | €6,637 | - | -€6,637 | |
| Total equity and liabilities | 10/49 | €79,934 | €66,956 | -€12,978 | -16.2% |
| Equity | 10/15 | €8,630 | €14,531 | +€5,901 | +68.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,370 | -€15,469 | +€5,901 | +27.6% |
| Amounts payable | 17/49 | €71,304 | €52,425 | -€18,879 | -26.5% |
| Amounts payable after more than one year | 17 | €15,328 | - | -€15,328 | |
| Financial debts | 170/4 | €15,328 | - | -€15,328 | |
| Amounts payable within one year | 42/48 | €55,976 | €52,425 | -€3,551 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €19,007 | €15,328 | -€3,679 | -19.4% |
| Trade debts | 44 | €9,987 | €4,471 | -€5,516 | -55.2% |
| Suppliers | 440/4 | €9,987 | €4,471 | -€5,516 | -55.2% |
| Taxes, remuneration and social security | 45 | €6,264 | €11,533 | +€5,269 | +84.1% |
| Taxes | 450/3 | €5,738 | €10,068 | +€4,330 | +75.5% |
| Remuneration and social security | 454/9 | €526 | €1,465 | +€939 | +179% |
| Other amounts payable | 47/48 | €20,718 | €21,093 | +€375 | +1.8% |
| Remuneration, social security and pensions | 62 | €157,770 | €179,750 | +€21,980 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,460 | €10,761 | -€699 | -6.1% |
| Other operating charges | 640/8 | €4,403 | €2,540 | -€1,863 | -42.3% |
| Gross operating margin | 9900 | €174,754 | €201,337 | +€26,583 | +15.2% |
| Operating profit (loss) | 9901 | €1,121 | €8,286 | +€7,165 | +639% |
| Financial income | 75/76B | €45 | €8 | -€37 | -82.2% |
| Recurring financial income | 75 | €45 | €8 | -€37 | -82.2% |
| Financial charges | 65/66B | €2,800 | €2,393 | -€407 | -14.5% |
| Recurring financial charges | 65 | €2,800 | €2,393 | -€407 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,634 | €5,901 | +€7,535 | |
| Profit (loss) for the period | 9904 | -€1,634 | €5,901 | +€7,535 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,634 | €5,901 | +€7,535 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.