DRG MANAGEMENT: 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.
DRG MANAGEMENT
Largest movements
- Cash +€22,427
up €22,427 (+84.8%), from €26,452 to €48,878
mainly Depreciation (+€20,142) and Tax, wage and social debts (+€13,290)
- Tangible fixed assets -€18,788
down €18,788 (-12.7%), from €148,293 to €129,505
of which Other tangible fixed assets: -€15,201
- Receivables within one year +€14,298
up €14,298 (+111.8%), from €12,784 to €27,082
of which Other amounts receivable: +€7,655
- Intangible fixed assets +€2,770
new in 2025: €2,770
- Tax, wage and social debts +€13,290
up €13,290 (+136.1%), from €9,765 to €23,055
of which Remuneration and social security: +€10,555
- Trade debts +€13,257
up €13,257 (+68.1%), from €19,477 to €32,734
- Debts after one year -€12,565
down €12,565 (-7.3%), from €172,191 to €159,626
of which Financial debts: -€12,565
- Profit (loss) carried forward +€7,659
up €7,659 (+30.1%), from -€25,473 to -€17,814
- Staff costs +€48,923
up €48,923 (+74.9%), from €65,299 to €114,222
- Gross operating margin +€48,301
up €48,301 (+47.2%), from €102,401 to €150,703
- Depreciation -€4,481
down €4,481 (-18.2%), from €24,623 to €20,142
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 | €201,157 | €223,361 | +€22,204 | +11.0% |
| Fixed assets | 21/28 | €148,293 | €132,275 | -€16,018 | -10.8% |
| Intangible fixed assets | 21 | - | €2,770 | +€2,770 | |
| Tangible fixed assets | 22/27 | €148,293 | €129,505 | -€18,788 | -12.7% |
| Plant, machinery and equipment | 23 | €27,687 | €24,100 | -€3,587 | -13.0% |
| Other tangible fixed assets | 26 | €120,606 | €105,405 | -€15,201 | -12.6% |
| Current assets | 29/58 | €52,864 | €91,086 | +€38,222 | +72.3% |
| Stocks and contracts in progress | 3 | €7,644 | €8,449 | +€805 | +10.5% |
| Stocks | 30/36 | €7,644 | €8,449 | +€805 | +10.5% |
| Amounts receivable within one year | 40/41 | €12,784 | €27,082 | +€14,298 | +111.8% |
| Trade receivables | 40 | €10,586 | €17,230 | +€6,643 | +62.8% |
| Other amounts receivable | 41 | €2,198 | €9,853 | +€7,655 | +348.2% |
| Cash at bank and in hand | 54/58 | €26,452 | €48,878 | +€22,427 | +84.8% |
| Deferred charges and accrued income | 490/1 | €5,984 | €6,676 | +€693 | +11.6% |
| Total equity and liabilities | 10/49 | €201,157 | €223,361 | +€22,204 | +11.0% |
| Equity | 10/15 | -€17,973 | -€10,314 | +€7,659 | +42.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,473 | -€17,814 | +€7,659 | +30.1% |
| Amounts payable | 17/49 | €219,129 | €233,675 | +€14,546 | +6.6% |
| Amounts payable after more than one year | 17 | €172,191 | €159,626 | -€12,565 | -7.3% |
| Financial debts | 170/4 | €129,191 | €116,626 | -€12,565 | -9.7% |
| Other amounts payable | 178/9 | €43,000 | €43,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,938 | €74,049 | +€27,110 | +57.8% |
| Current portion of amounts payable after more than one year | 42 | €13,777 | €14,045 | +€268 | +1.9% |
| Trade debts | 44 | €19,477 | €32,734 | +€13,257 | +68.1% |
| Suppliers | 440/4 | €19,477 | €32,734 | +€13,257 | +68.1% |
| Taxes, remuneration and social security | 45 | €9,765 | €23,055 | +€13,290 | +136.1% |
| Taxes | 450/3 | €7,047 | €9,782 | +€2,735 | +38.8% |
| Remuneration and social security | 454/9 | €2,717 | €13,273 | +€10,555 | +388.4% |
| Other amounts payable | 47/48 | €3,920 | €4,215 | +€295 | +7.5% |
| Remuneration, social security and pensions | 62 | €65,299 | €114,222 | +€48,923 | +74.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,623 | €20,142 | -€4,481 | -18.2% |
| Other operating charges | 640/8 | €866 | €1,308 | +€442 | +51.1% |
| Gross operating margin | 9900 | €102,401 | €150,703 | +€48,301 | +47.2% |
| Operating profit (loss) | 9901 | €11,614 | €15,030 | +€3,416 | +29.4% |
| Financial income | 75/76B | €70 | €178 | +€107 | +153.2% |
| Recurring financial income | 75 | €70 | €178 | +€107 | +153.2% |
| Financial charges | 65/66B | €7,372 | €7,273 | -€99 | -1.3% |
| Recurring financial charges | 65 | €7,372 | €7,273 | -€99 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €4,311 | €7,934 | +€3,623 | +84.0% |
| Income taxes | 67/77 | €262 | €276 | +€13 | +5.1% |
| Profit (loss) for the period | 9904 | €4,049 | €7,659 | +€3,609 | +89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,049 | €7,659 | +€3,609 | +89.1% |
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 11 October 2026 via checked.be.