DRENG: 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.
DRENG
Largest movements
- Receivables within one year +€51,232
up €51,232 (+166%), from €30,791 to €82,023
of which Trade receivables: +€44,580
- Cash +€9,734
up €9,734 (+390%), from €2,498 to €12,232
mainly Trade debts (+€35,943) and Net result for the year (+€17,305)
- Trade debts +€35,943
up €35,943 (+365%), from €9,855 to €45,798
- Profit (loss) carried forward +€17,305
up €17,305 (+542%), from €3,192 to €20,497
- Tax, wage and social debts +€7,814
up €7,814 (+527,942%), from €1 to €7,815
of which Taxes: +€7,814
- Gross operating margin +€9,740
up €9,740 (+62.4%), from €15,601 to €25,340
- Taxes +€4,993
new in 2025: €4,993
- Financial charges -€2,666
down €2,666 (-92.1%), from €2,897 to €230
- Other operating charges +€1,771
up €1,771 (+206%), from €859 to €2,630
- Staff costs -€1,273
down €1,273 (-87.5%), from €1,454 to €181
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 | €34,160 | €94,570 | +€60,411 | +177% |
| Fixed assets | 21/28 | €315 | €315 | = | 0.0% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €33,845 | €94,255 | +€60,411 | +178% |
| Amounts receivable within one year | 40/41 | €30,791 | €82,023 | +€51,232 | +166% |
| Trade receivables | 40 | €27,535 | €72,114 | +€44,580 | +162% |
| Other amounts receivable | 41 | €3,256 | €9,909 | +€6,653 | +204% |
| Cash at bank and in hand | 54/58 | €2,498 | €12,232 | +€9,734 | +390% |
| Deferred charges and accrued income | 490/1 | €555 | - | -€555 | |
| Total equity and liabilities | 10/49 | €34,160 | €94,570 | +€60,411 | +177% |
| Equity | 10/15 | €23,652 | €40,957 | +€17,305 | +73.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,192 | €20,497 | +€17,305 | +542% |
| Amounts payable | 17/49 | €10,508 | €53,613 | +€43,106 | +410% |
| Amounts payable within one year | 42/48 | €10,508 | €53,613 | +€43,106 | +410% |
| Trade debts | 44 | €9,855 | €45,798 | +€35,943 | +365% |
| Suppliers | 440/4 | €9,855 | €45,798 | +€35,943 | +365% |
| Taxes, remuneration and social security | 45 | €1 | €7,815 | +€7,814 | +527,942% |
| Taxes | 450/3 | - | €7,814 | +€7,814 | |
| Remuneration and social security | 454/9 | €1 | €1 | = | 0.0% |
| Other amounts payable | 47/48 | €651 | - | -€651 | |
| Remuneration, social security and pensions | 62 | €1,454 | €181 | -€1,273 | -87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | - | -€991 | |
| Other operating charges | 640/8 | €859 | €2,630 | +€1,771 | +206% |
| Gross operating margin | 9900 | €15,601 | €25,340 | +€9,740 | +62.4% |
| Operating profit (loss) | 9901 | €12,296 | €22,529 | +€10,233 | +83.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,897 | €230 | -€2,666 | -92.1% |
| Recurring financial charges | 65 | €2,897 | €230 | -€2,666 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | €9,400 | €22,299 | +€12,899 | +137% |
| Income taxes | 67/77 | - | €4,993 | +€4,993 | |
| Profit (loss) for the period | 9904 | €9,400 | €17,305 | +€7,906 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,400 | €17,305 | +€7,906 | +84.1% |
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 24 October 2026 via checked.be.