DRENI: 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.
DRENI
Largest movements
- Receivables within one year +€1,765
up €1,765 (+268.8%), from €657 to €2,422
- Cash +€1,664
up €1,664 (+19.7%), from €8,442 to €10,105
mainly Depreciation (+€1,200) and Stocks and contracts (+€1,145)
- Tangible fixed assets -€1,200
down €1,200 (-88.7%), from €1,353 to €153
- Stocks and contracts -€1,145
down €1,145 (-18.5%), from €6,201 to €5,055
- Trade debts +€1,051
up €1,051 (+77.5%), from €1,356 to €2,408
- Turnover -€14,235
down €14,235 (-6.7%), from €213,180 to €198,945
- Purchases and services -€10,262
down €10,262 (-5.0%), from €206,713 to €196,452
- Gross operating margin -€3,973
down €3,973 (-61.4%), from €6,466 to €2,493
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 | €16,652 | €17,736 | +€1,084 | +6.5% |
| Fixed assets | 21/28 | €1,353 | €153 | -€1,200 | -88.7% |
| Tangible fixed assets | 22/27 | €1,353 | €153 | -€1,200 | -88.7% |
| Plant, machinery and equipment | 23 | €1,353 | €153 | -€1,200 | -88.7% |
| Current assets | 29/58 | €15,299 | €17,582 | +€2,284 | +14.9% |
| Stocks and contracts in progress | 3 | €6,201 | €5,055 | -€1,145 | -18.5% |
| Stocks | 30/36 | €6,201 | €5,055 | -€1,145 | -18.5% |
| Amounts receivable within one year | 40/41 | €657 | €2,422 | +€1,765 | +268.8% |
| Other amounts receivable | 41 | €657 | €2,422 | +€1,765 | +268.8% |
| Cash at bank and in hand | 54/58 | €8,442 | €10,105 | +€1,664 | +19.7% |
| Total equity and liabilities | 10/49 | €16,652 | €17,736 | +€1,084 | +6.5% |
| Equity | 10/15 | €14,286 | €14,319 | +€33 | +0.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,286 | €8,319 | +€33 | +0.4% |
| Amounts payable | 17/49 | €2,365 | €3,417 | +€1,051 | +44.4% |
| Amounts payable within one year | 42/48 | €2,365 | €3,417 | +€1,051 | +44.4% |
| Trade debts | 44 | €1,356 | €2,408 | +€1,051 | +77.5% |
| Suppliers | 440/4 | €1,356 | €2,408 | +€1,051 | +77.5% |
| Taxes, remuneration and social security | 45 | €1,009 | €1,009 | = | 0.0% |
| Taxes | 450/3 | €1,009 | €1,009 | = | 0.0% |
| Turnover | 70 | €213,180 | €198,945 | -€14,235 | -6.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €206,713 | €196,452 | -€10,262 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €1,200 | = | 0.0% |
| Other operating charges | 640/8 | €125 | €838 | +€713 | +570.1% |
| Gross operating margin | 9900 | €6,466 | €2,493 | -€3,973 | -61.4% |
| Operating profit (loss) | 9901 | €5,141 | €455 | -€4,686 | -91.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €96 | €424 | +€328 | +342.5% |
| Recurring financial charges | 65 | €96 | €424 | +€328 | +342.5% |
| Profit (loss) for the period before taxes | 9903 | €5,045 | €33 | -€5,013 | -99.4% |
| Income taxes | 67/77 | €2,072 | - | -€2,072 | |
| Profit (loss) for the period | 9904 | €2,974 | €33 | -€2,941 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,974 | €33 | -€2,941 | -98.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.