DREUN: 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.
DREUN
Largest movements
- Cash -€99,424
down €99,424 (-49.8%), from €199,711 to €100,287
mainly Receivables after one year (-€73,725) and Investment in fixed assets (net) (-€62,432)
- Receivables after one year +€73,725
up €73,725 (+130%), from €56,591 to €130,316
- Receivables within one year -€67,264
down €67,264 (-62.3%), from €108,007 to €40,744
of which Other amounts receivable: -€51,603
- Tangible fixed assets +€50,857
up €50,857 (+3,956%), from €1,286 to €52,142
of which Furniture and vehicles: +€48,711
- Reserves -€53,713
down €53,713 (-17.9%), from €300,542 to €246,830
- Other debts +€13,547
up €13,547 (+39.9%), from €33,958 to €47,505
- Tax, wage and social debts -€7,392
down €7,392 (-44.8%), from €16,508 to €9,116
of which Remuneration and social security: -€4,707
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Gross operating margin -€95,837
down €95,837, from €91,663 to -€4,173
- Taxes -€27,310
down €27,310 (-99.3%), from €27,495 to €186
- Depreciation +€11,111
up €11,111 (+2,391%), from €465 to €11,576
- Financial income +€2,853
up €2,853 (+40.8%), from €6,987 to €9,840
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 | €366,347 | €324,708 | -€41,638 | -11.4% |
| Fixed assets | 21/28 | €1,286 | €52,142 | +€50,857 | +3,956% |
| Tangible fixed assets | 22/27 | €1,286 | €52,142 | +€50,857 | +3,956% |
| Plant, machinery and equipment | 23 | - | €2,146 | +€2,146 | |
| Furniture and vehicles | 24 | €1,286 | €49,997 | +€48,711 | +3,789% |
| Current assets | 29/58 | €365,061 | €272,566 | -€92,495 | -25.3% |
| Amounts receivable after more than one year | 29 | €56,591 | €130,316 | +€73,725 | +130% |
| Other amounts receivable | 291 | €56,591 | €130,316 | +€73,725 | +130% |
| Amounts receivable within one year | 40/41 | €108,007 | €40,744 | -€67,264 | -62.3% |
| Trade receivables | 40 | €15,678 | €18 | -€15,660 | -99.9% |
| Other amounts receivable | 41 | €92,329 | €40,726 | -€51,603 | -55.9% |
| Cash at bank and in hand | 54/58 | €199,711 | €100,287 | -€99,424 | -49.8% |
| Deferred charges and accrued income | 490/1 | €751 | €1,219 | +€468 | +62.2% |
| Total equity and liabilities | 10/49 | €366,347 | €324,708 | -€41,638 | -11.4% |
| Equity | 10/15 | €312,942 | €265,430 | -€47,513 | -15.2% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €300,542 | €246,830 | -€53,713 | -17.9% |
| Distributable reserves | 133 | €300,542 | €246,830 | -€53,713 | -17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,404 | €59,279 | +€5,874 | +11.0% |
| Amounts payable within one year | 42/48 | €52,154 | €58,029 | +€5,874 | +11.3% |
| Trade debts | 44 | €1,689 | €1,408 | -€281 | -16.6% |
| Suppliers | 440/4 | €1,689 | €1,408 | -€281 | -16.6% |
| Taxes, remuneration and social security | 45 | €16,508 | €9,116 | -€7,392 | -44.8% |
| Taxes | 450/3 | €11,801 | €9,116 | -€2,686 | -22.8% |
| Remuneration and social security | 454/9 | €4,707 | €0 | -€4,707 | -100% |
| Other amounts payable | 47/48 | €33,958 | €47,505 | +€13,547 | +39.9% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €11,576 | +€11,111 | +2,391% |
| Other operating charges | 640/8 | €736 | €492 | -€245 | -33.2% |
| Gross operating margin | 9900 | €91,663 | -€4,173 | -€95,837 | |
| Operating profit (loss) | 9901 | €90,463 | -€16,241 | -€106,703 | |
| Financial income | 75/76B | €6,987 | €9,840 | +€2,853 | +40.8% |
| Recurring financial income | 75 | €6,987 | €9,840 | +€2,853 | +40.8% |
| Financial charges | 65/66B | €213 | €370 | +€157 | +73.8% |
| Recurring financial charges | 65 | €213 | €370 | +€157 | +73.8% |
| Profit (loss) for the period before taxes | 9903 | €97,237 | -€6,771 | -€104,007 | |
| Income taxes | 67/77 | €27,495 | €186 | -€27,310 | -99.3% |
| Profit (loss) for the period | 9904 | €69,741 | -€6,956 | -€76,698 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,741 | -€6,956 | -€76,698 |
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 17 October 2026 via checked.be.