Drent: 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.
Drent
Largest movements
- Tangible fixed assets +€32,472
up €32,472 (+249%), from €13,034 to €45,505
of which Furniture and vehicles: +€26,346
- Receivables within one year +€24,856
up €24,856 (+346%), from €7,192 to €32,048
of which Trade receivables: +€15,900
- Cash -€21,476
down €21,476 (-46.8%), from €45,932 to €24,456
mainly Investment in fixed assets (net) (-€42,117) and Receivables within one year (-€24,856)
- Stocks and contracts -€2,376
down €2,376 (-16.6%), from €14,338 to €11,962
- Deferred charges and accrued income +€1,159
new in 2025: €1,159
- Debts after one year +€19,393
up €19,393, from €0 to €19,393
- Other debts +€15,665
new in 2025: €15,665
- Trade debts -€4,252
down €4,252 (-39.6%), from €10,737 to €6,485
- Reserves +€2,103
up €2,103 (+3.5%), from €59,655 to €61,758
- Current portion of long-term debt +€1,315
up €1,315 (+35.9%), from €3,661 to €4,975
- Gross operating margin +€6,810
up €6,810 (+19.9%), from €34,198 to €41,008
- Depreciation +€6,395
up €6,395 (+197%), from €3,250 to €9,645
- Staff costs +€2,457
up €2,457 (+687%), from €357 to €2,814
- Financial charges +€1,445
up €1,445 (+294%), from €492 to €1,937
- Taxes -€1,046
down €1,046 (-13.2%), from €7,912 to €6,866
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 | €80,495 | €115,130 | +€34,634 | +43.0% |
| Fixed assets | 21/28 | €13,034 | €45,505 | +€32,472 | +249% |
| Tangible fixed assets | 22/27 | €13,034 | €45,505 | +€32,472 | +249% |
| Land and buildings | 22 | €1,851 | €1,659 | -€192 | -10.4% |
| Plant, machinery and equipment | 23 | €9,460 | €15,777 | +€6,318 | +66.8% |
| Furniture and vehicles | 24 | €1,723 | €28,069 | +€26,346 | +1,529% |
| Current assets | 29/58 | €67,462 | €69,624 | +€2,163 | +3.2% |
| Stocks and contracts in progress | 3 | €14,338 | €11,962 | -€2,376 | -16.6% |
| Stocks | 30/36 | €14,338 | €11,962 | -€2,376 | -16.6% |
| Amounts receivable within one year | 40/41 | €7,192 | €32,048 | +€24,856 | +346% |
| Trade receivables | 40 | €2,912 | €18,811 | +€15,900 | +546% |
| Other amounts receivable | 41 | €4,280 | €13,236 | +€8,956 | +209% |
| Cash at bank and in hand | 54/58 | €45,932 | €24,456 | -€21,476 | -46.8% |
| Deferred charges and accrued income | 490/1 | - | €1,159 | +€1,159 | |
| Total equity and liabilities | 10/49 | €80,495 | €115,130 | +€34,634 | +43.0% |
| Equity | 10/15 | €59,655 | €61,758 | +€2,103 | +3.5% |
| Reserves | 13 | €59,655 | €61,758 | +€2,103 | +3.5% |
| Distributable reserves | 133 | €59,655 | €61,758 | +€2,103 | +3.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €20,840 | €53,371 | +€32,531 | +156% |
| Amounts payable after more than one year | 17 | €0 | €19,393 | +€19,393 | |
| Financial debts | 170/4 | €0 | €19,393 | +€19,393 | |
| Amounts payable within one year | 42/48 | €20,840 | €33,978 | +€13,138 | +63.0% |
| Current portion of amounts payable after more than one year | 42 | €3,661 | €4,975 | +€1,315 | +35.9% |
| Trade debts | 44 | €10,737 | €6,485 | -€4,252 | -39.6% |
| Suppliers | 440/4 | €10,737 | €6,485 | -€4,252 | -39.6% |
| Taxes, remuneration and social security | 45 | €6,442 | €6,853 | +€411 | +6.4% |
| Taxes | 450/3 | €6,346 | €6,853 | +€507 | +8.0% |
| Remuneration and social security | 454/9 | €96 | €0 | -€96 | -100% |
| Other amounts payable | 47/48 | - | €15,665 | +€15,665 | |
| Remuneration, social security and pensions | 62 | €357 | €2,814 | +€2,457 | +687% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,250 | €9,645 | +€6,395 | +197% |
| Other operating charges | 640/8 | €1,914 | €1,980 | +€66 | +3.5% |
| Gross operating margin | 9900 | €34,198 | €41,008 | +€6,810 | +19.9% |
| Operating profit (loss) | 9901 | €28,677 | €26,569 | -€2,108 | -7.4% |
| Financial income | 75/76B | €52 | €3 | -€49 | -95.1% |
| Recurring financial income | 75 | €52 | €3 | -€49 | -95.1% |
| Financial charges | 65/66B | €492 | €1,937 | +€1,445 | +294% |
| Recurring financial charges | 65 | €492 | €1,937 | +€1,445 | +294% |
| Profit (loss) for the period before taxes | 9903 | €28,237 | €24,634 | -€3,603 | -12.8% |
| Income taxes | 67/77 | €7,912 | €6,866 | -€1,046 | -13.2% |
| Profit (loss) for the period | 9904 | €20,325 | €17,768 | -€2,557 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,325 | €17,768 | -€2,557 | -12.6% |
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 15 October 2026 via checked.be.