DRETTI: 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.
DRETTI
Largest movements
- Tangible fixed assets -€2,869
down €2,869 (-10.9%), from €26,266 to €23,397
of which Land and buildings: -€3,289
- Deferred charges and accrued income -€538
down €538 (-17.6%), from €3,061 to €2,523
- Receivables within one year +€454
up €454 (+23.0%), from €1,971 to €2,425
of which Other amounts receivable: +€451
- Cash -€384
down €384 (-95.4%), from €403 to €19
mainly Provisions (-€25,000) and Net result for the year (-€2,485)
- Provisions -€25,000
down €25,000 (-83.3%), from €30,000 to €5,000
- Other debts +€16,451
up €16,451 (+48.7%), from €33,813 to €50,264
- Short-term financial debts +€6,983
up €6,983 (+262.9%), from €2,656 to €9,639
- Profit (loss) carried forward -€2,485
down €2,485 (-3.2%), from -€78,328 to -€80,812
- Trade debts +€1,938
up €1,938 (+69.5%), from €2,789 to €4,727
- Gross operating margin -€17,771
down €17,771 (-578.0%), from -€3,075 to -€20,846
- Financial charges +€246
up €246 (+16.6%), from €1,483 to €1,730
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 | €31,701 | €28,364 | -€3,337 | -10.5% |
| Fixed assets | 21/28 | €26,266 | €23,397 | -€2,869 | -10.9% |
| Tangible fixed assets | 22/27 | €26,266 | €23,397 | -€2,869 | -10.9% |
| Land and buildings | 22 | €25,386 | €22,097 | -€3,289 | -13.0% |
| Furniture and vehicles | 24 | €880 | €1,300 | +€420 | +47.8% |
| Current assets | 29/58 | €5,434 | €4,966 | -€468 | -8.6% |
| Amounts receivable within one year | 40/41 | €1,971 | €2,425 | +€454 | +23.0% |
| Trade receivables | 40 | €1,934 | €1,937 | +€3 | +0.1% |
| Other amounts receivable | 41 | €37 | €488 | +€451 | +1223.9% |
| Cash at bank and in hand | 54/58 | €403 | €19 | -€384 | -95.4% |
| Deferred charges and accrued income | 490/1 | €3,061 | €2,523 | -€538 | -17.6% |
| Total equity and liabilities | 10/49 | €31,701 | €28,364 | -€3,337 | -10.5% |
| Equity | 10/15 | -€39,182 | -€41,667 | -€2,485 | -6.3% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €20,395 | €20,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €18,520 | €18,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,328 | -€80,812 | -€2,485 | -3.2% |
| Provisions and deferred taxes | 16 | €30,000 | €5,000 | -€25,000 | -83.3% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €5,000 | -€25,000 | -83.3% |
| Pensions and similar obligations | 160 | €30,000 | €5,000 | -€25,000 | -83.3% |
| Amounts payable | 17/49 | €40,883 | €65,031 | +€24,148 | +59.1% |
| Amounts payable within one year | 42/48 | €40,495 | €64,631 | +€24,135 | +59.6% |
| Financial debts | 43 | €2,656 | €9,639 | +€6,983 | +262.9% |
| Credit institutions | 430/8 | €2,656 | €9,639 | +€6,983 | +262.9% |
| Trade debts | 44 | €2,789 | €4,727 | +€1,938 | +69.5% |
| Suppliers | 440/4 | €2,789 | €4,727 | +€1,938 | +69.5% |
| Taxes, remuneration and social security | 45 | €1,238 | €0 | -€1,238 | -100.0% |
| Taxes | 450/3 | €1,238 | €0 | -€1,238 | -100.0% |
| Other amounts payable | 47/48 | €33,813 | €50,264 | +€16,451 | +48.7% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,828 | €3,839 | +€11 | +0.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€25,000 | -€25,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,250 | €1,110 | -€140 | -11.2% |
| Gross operating margin | 9900 | -€3,075 | -€20,846 | -€17,771 | -578.0% |
| Operating profit (loss) | 9901 | €16,848 | -€795 | -€17,642 | |
| Financial income | 75/76B | €0 | €40 | +€39 | +17859.1% |
| Recurring financial income | 75 | €0 | €40 | +€39 | +17859.1% |
| Financial charges | 65/66B | €1,483 | €1,730 | +€246 | +16.6% |
| Recurring financial charges | 65 | €1,483 | €1,730 | +€246 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €15,364 | -€2,485 | -€17,849 | |
| Profit (loss) for the period | 9904 | €15,364 | -€2,485 | -€17,849 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,364 | -€2,485 | -€17,849 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.