DRG-TRANS: 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-TRANS
Largest movements
- Cash +€71,659
up €71,659 (+62.9%), from €113,839 to €185,498
mainly Investment in fixed assets (net) (+€47,793) and Depreciation (+€22,238)
- Tangible fixed assets -€70,301
down €70,301 (-45.2%), from €155,406 to €85,105
of which Furniture and vehicles: -€63,695
- Receivables within one year -€16,760
down €16,760 (-26.8%), from €62,493 to €45,733
of which Trade receivables: -€17,640
- Current investments -€8,518
down €8,518 (-5.5%), from €155,498 to €146,981
- Other debts -€12,429
down €12,429 (-94.2%), from €13,200 to €771
- Profit (loss) carried forward -€10,674
down €10,674 (-2.7%), from €394,769 to €384,095
- Gross operating margin +€53,883
up €53,883 (+21.5%), from €250,554 to €304,438
- Staff costs +€44,075
up €44,075 (+20.3%), from €217,160 to €261,236
- Financial income -€4,584
down €4,584 (-56.7%), from €8,078 to €3,494
of which Non-recurring financial income: -€7,000
- Other operating charges +€3,704
up €3,704 (+24.9%), from €14,889 to €18,593
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 | €492,639 | €471,351 | -€21,288 | -4.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €158,486 | €88,455 | -€70,031 | -44.2% |
| Tangible fixed assets | 22/27 | €155,406 | €85,105 | -€70,301 | -45.2% |
| Land and buildings | 22 | €44,161 | €38,557 | -€5,604 | -12.7% |
| Plant, machinery and equipment | 23 | €4,105 | €3,102 | -€1,003 | -24.4% |
| Furniture and vehicles | 24 | €107,141 | €43,446 | -€63,695 | -59.4% |
| Financial fixed assets | 28 | €3,080 | €3,350 | +€270 | +8.8% |
| Current assets | 29/58 | €334,152 | €382,896 | +€48,743 | +14.6% |
| Amounts receivable within one year | 40/41 | €62,493 | €45,733 | -€16,760 | -26.8% |
| Trade receivables | 40 | €62,493 | €44,853 | -€17,640 | -28.2% |
| Other amounts receivable | 41 | - | €880 | +€880 | |
| Current investments | 50/53 | €155,498 | €146,981 | -€8,518 | -5.5% |
| Cash at bank and in hand | 54/58 | €113,839 | €185,498 | +€71,659 | +62.9% |
| Deferred charges and accrued income | 490/1 | €2,322 | €4,684 | +€2,362 | +102% |
| Total equity and liabilities | 10/49 | €492,639 | €471,351 | -€21,288 | -4.3% |
| Equity | 10/15 | €435,024 | €424,350 | -€10,674 | -2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,855 | €27,855 | = | 0.0% |
| Distributable reserves | 133 | €27,855 | €27,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €394,769 | €384,095 | -€10,674 | -2.7% |
| Amounts payable | 17/49 | €57,614 | €47,001 | -€10,613 | -18.4% |
| Amounts payable within one year | 42/48 | €56,514 | €46,330 | -€10,185 | -18.0% |
| Trade debts | 44 | €8,692 | €13,331 | +€4,639 | +53.4% |
| Suppliers | 440/4 | €8,692 | €13,331 | +€4,639 | +53.4% |
| Taxes, remuneration and social security | 45 | €34,622 | €32,228 | -€2,395 | -6.9% |
| Taxes | 450/3 | €14,779 | €10,081 | -€4,698 | -31.8% |
| Remuneration and social security | 454/9 | €19,843 | €22,147 | +€2,304 | +11.6% |
| Other amounts payable | 47/48 | €13,200 | €771 | -€12,429 | -94.2% |
| Accrued charges and deferred income | 492/3 | €1,100 | €671 | -€429 | -39.0% |
| Non-recurring operating income | 76A | €532 | €1,588 | +€1,056 | +198% |
| Remuneration, social security and pensions | 62 | €217,160 | €261,236 | +€44,075 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,736 | €22,238 | -€1,498 | -6.3% |
| Other operating charges | 640/8 | €14,889 | €18,593 | +€3,704 | +24.9% |
| Non-recurring operating charges | 66A | - | €15,564 | +€15,564 | |
| Gross operating margin | 9900 | €250,554 | €304,438 | +€53,883 | +21.5% |
| Operating profit (loss) | 9901 | -€5,231 | -€13,193 | -€7,962 | -152% |
| Financial income | 75/76B | €8,078 | €3,494 | -€4,584 | -56.7% |
| Recurring financial income | 75 | €1,078 | €3,494 | +€2,416 | +224% |
| Non-recurring financial income | 76B | €7,000 | - | -€7,000 | |
| Financial charges | 65/66B | €1,270 | €808 | -€463 | -36.4% |
| Recurring financial charges | 65 | €1,270 | €808 | -€463 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €1,576 | -€10,507 | -€12,083 | |
| Income taxes | 67/77 | €1,228 | €167 | -€1,061 | -86.4% |
| Profit (loss) for the period | 9904 | €348 | -€10,674 | -€11,023 | |
| Profit (loss) for the period to be appropriated | 9905 | €348 | -€10,674 | -€11,023 |
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 21 October 2026 via checked.be.