DRG: 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.
DRG
Largest movements
- Receivables within one year +€58,327
up €58,327 (+99.3%), from €58,715 to €117,042
of which Trade receivables: +€44,550
- Cash -€24,774
down €24,774 (-14.3%), from €173,849 to €149,075
mainly Receivables within one year (-€58,327) and Debts after one year (-€19,524)
- Tangible fixed assets -€14,071
down €14,071 (-42.8%), from €32,840 to €18,769
of which Land and buildings: -€13,200
- Debts after one year -€19,524
down €19,524 (-53.6%), from €36,402 to €16,879
- Other debts +€16,830
up €16,830 (+674.3%), from €2,496 to €19,326
- Trade debts +€15,253
up €15,253 (+537.8%), from €2,836 to €18,089
- Tax, wage and social debts +€6,416
up €6,416 (+355.6%), from €1,804 to €8,220
of which Taxes: +€4,416
- Provisions +€65,021
no longer reported in 2025 (was -€65,021)
- Gross operating margin +€58,811
up €58,811 (+319.3%), from €18,418 to €77,230
- Staff costs +€12,163
up €12,163 (+46.3%), from €26,246 to €38,409
- Taxes +€2,708
up €2,708 (+1358.9%), from €199 to €2,908
- Financial charges -€880
down €880 (-32.0%), from €2,751 to €1,871
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 | €265,404 | €285,090 | +€19,687 | +7.4% |
| Fixed assets | 21/28 | €32,840 | €18,769 | -€14,071 | -42.8% |
| Tangible fixed assets | 22/27 | €32,840 | €18,769 | -€14,071 | -42.8% |
| Land and buildings | 22 | €30,800 | €17,600 | -€13,200 | -42.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €888 | €558 | -€330 | -37.1% |
| Other tangible fixed assets | 26 | €1,152 | €610 | -€541 | -47.0% |
| Current assets | 29/58 | €232,564 | €266,322 | +€33,758 | +14.5% |
| Amounts receivable within one year | 40/41 | €58,715 | €117,042 | +€58,327 | +99.3% |
| Trade receivables | 40 | €57,830 | €102,380 | +€44,550 | +77.0% |
| Other amounts receivable | 41 | €885 | €14,662 | +€13,777 | +1557.6% |
| Cash at bank and in hand | 54/58 | €173,849 | €149,075 | -€24,774 | -14.3% |
| Deferred charges and accrued income | 490/1 | - | €205 | +€205 | |
| Total equity and liabilities | 10/49 | €265,404 | €285,090 | +€19,687 | +7.4% |
| Equity | 10/15 | €203,109 | €201,461 | -€1,648 | -0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €190,709 | €189,061 | -€1,648 | -0.9% |
| Distributable reserves | 133 | €190,709 | €189,061 | -€1,648 | -0.9% |
| Amounts payable | 17/49 | €62,294 | €83,629 | +€21,335 | +34.2% |
| Amounts payable after more than one year | 17 | €36,402 | €16,879 | -€19,524 | -53.6% |
| Financial debts | 170/4 | €36,402 | €16,879 | -€19,524 | -53.6% |
| Amounts payable within one year | 42/48 | €25,892 | €66,751 | +€40,858 | +157.8% |
| Current portion of amounts payable after more than one year | 42 | €18,756 | €21,116 | +€2,360 | +12.6% |
| Trade debts | 44 | €2,836 | €18,089 | +€15,253 | +537.8% |
| Suppliers | 440/4 | €2,836 | €18,089 | +€15,253 | +537.8% |
| Taxes, remuneration and social security | 45 | €1,804 | €8,220 | +€6,416 | +355.6% |
| Taxes | 450/3 | €1,804 | €6,220 | +€4,416 | +244.7% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €2,496 | €19,326 | +€16,830 | +674.3% |
| Remuneration, social security and pensions | 62 | €26,246 | €38,409 | +€12,163 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,271 | €14,071 | -€200 | -1.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€65,021 | - | +€65,021 | |
| Other operating charges | 640/8 | €2,348 | €2,645 | +€297 | +12.6% |
| Gross operating margin | 9900 | €18,418 | €77,230 | +€58,811 | +319.3% |
| Operating profit (loss) | 9901 | €40,575 | €22,105 | -€18,469 | -45.5% |
| Financial income | 75/76B | €202 | €351 | +€149 | +73.4% |
| Recurring financial income | 75 | €202 | €351 | +€149 | +73.4% |
| Financial charges | 65/66B | €2,751 | €1,871 | -€880 | -32.0% |
| Recurring financial charges | 65 | €2,751 | €1,871 | -€880 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €38,026 | €20,586 | -€17,441 | -45.9% |
| Income taxes | 67/77 | €199 | €2,908 | +€2,708 | +1358.9% |
| Profit (loss) for the period | 9904 | €37,827 | €17,678 | -€20,149 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,827 | €17,678 | -€20,149 | -53.3% |
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 1 October 2026 via checked.be.