DRETO: 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.
DRETO
Largest movements
- Receivables within one year -€17,651
down €17,651 (-61.0%), from €28,929 to €11,278
of which Trade receivables: -€16,554
- Cash -€10,868
down €10,868 (-49.9%), from €21,764 to €10,895
mainly Tax, wage and social debts (-€42,767) and Investment in fixed assets (net) (-€6,905)
- Tangible fixed assets +€4,232
up €4,232 (+147.5%), from €2,870 to €7,101
of which Furniture and vehicles: +€4,768
- Stocks and contracts -€1,500
no longer reported in 2025 (was €1,500)
- Tax, wage and social debts -€42,767
down €42,767 (-99.4%), from €43,043 to €276
of which Taxes: -€31,383
- Profit (loss) carried forward +€10,731
up €10,731 (+13.9%), from -€77,260 to -€66,528
- Other debts +€6,156
up €6,156 (+810.0%), from €760 to €6,916
- Accrued charges and deferred income +€1,867
up €1,867 (+746.9%), from €250 to €2,117
- Trade debts -€1,286
no longer reported in 2025 (was €1,286)
- Other operating charges -€50,000
no longer reported in 2025 (was €50,000)
- Gross operating margin +€38,817
up €38,817, from -€24,979 to €13,839
- Depreciation +€585
up €585 (+28.0%), from €2,088 to €2,673
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 | €55,062 | €29,764 | -€25,298 | -45.9% |
| Fixed assets | 21/28 | €2,870 | €7,101 | +€4,232 | +147.5% |
| Tangible fixed assets | 22/27 | €2,870 | €7,101 | +€4,232 | +147.5% |
| Plant, machinery and equipment | 23 | €675 | €138 | -€536 | -79.5% |
| Furniture and vehicles | 24 | €2,195 | €6,963 | +€4,768 | +217.3% |
| Current assets | 29/58 | €52,192 | €22,663 | -€29,530 | -56.6% |
| Stocks and contracts in progress | 3 | €1,500 | - | -€1,500 | |
| Stocks | 30/36 | €1,500 | - | -€1,500 | |
| Amounts receivable within one year | 40/41 | €28,929 | €11,278 | -€17,651 | -61.0% |
| Trade receivables | 40 | €23,997 | €7,443 | -€16,554 | -69.0% |
| Other amounts receivable | 41 | €4,932 | €3,834 | -€1,097 | -22.3% |
| Cash at bank and in hand | 54/58 | €21,764 | €10,895 | -€10,868 | -49.9% |
| Deferred charges and accrued income | 490/1 | - | €489 | +€489 | |
| Total equity and liabilities | 10/49 | €55,062 | €29,764 | -€25,298 | -45.9% |
| Equity | 10/15 | €9,723 | €20,454 | +€10,731 | +110.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €81,983 | €81,983 | = | 0.0% |
| Distributable reserves | 133 | €81,983 | €81,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,260 | -€66,528 | +€10,731 | +13.9% |
| Amounts payable | 17/49 | €45,339 | €9,310 | -€36,030 | -79.5% |
| Amounts payable within one year | 42/48 | €45,089 | €7,192 | -€37,897 | -84.0% |
| Trade debts | 44 | €1,286 | - | -€1,286 | |
| Suppliers | 440/4 | €1,286 | - | -€1,286 | |
| Taxes, remuneration and social security | 45 | €43,043 | €276 | -€42,767 | -99.4% |
| Taxes | 450/3 | €31,659 | €276 | -€31,383 | -99.1% |
| Remuneration and social security | 454/9 | €11,384 | - | -€11,384 | |
| Other amounts payable | 47/48 | €760 | €6,916 | +€6,156 | +810.0% |
| Accrued charges and deferred income | 492/3 | €250 | €2,117 | +€1,867 | +746.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,088 | €2,673 | +€585 | +28.0% |
| Other operating charges | 640/8 | €50,000 | - | -€50,000 | |
| Gross operating margin | 9900 | -€24,979 | €13,839 | +€38,817 | |
| Operating profit (loss) | 9901 | -€77,066 | €11,166 | +€88,232 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €128 | €293 | +€165 | +128.7% |
| Recurring financial charges | 65 | €128 | €293 | +€165 | +128.7% |
| Profit (loss) for the period before taxes | 9903 | -€77,192 | €10,872 | +€88,064 | |
| Income taxes | 67/77 | €68 | €141 | +€73 | +106.6% |
| Profit (loss) for the period | 9904 | -€77,260 | €10,731 | +€87,991 | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,260 | €10,731 | +€87,991 |
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 1 October 2026 via checked.be.