DRGBS: 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.
DRGBS
Largest movements
- Current investments -€75,000
down €75,000 (-50.0%), from €150,000 to €75,000
- Cash -€29,794
down €29,794 (-50.1%), from €59,516 to €29,722
mainly Net result for the year (-€73,619) and Debts after one year (-€58,316)
- Intangible fixed assets -€26,968
down €26,968 (-26.8%), from €100,457 to €73,489
- Tangible fixed assets -€18,461
down €18,461 (-26.1%), from €70,819 to €52,358
of which Furniture and vehicles: -€9,515
- Receivables within one year +€12,289
up €12,289 (+349.3%), from €3,518 to €15,807
of which Other amounts receivable: +€9,009
- Profit (loss) carried forward -€73,619
down €73,619 (-90.3%), from €81,516 to €7,897
- Debts after one year -€58,316
down €58,316 (-34.7%), from €167,988 to €109,672
- Trade debts -€15,024
down €15,024 (-8.1%), from €185,017 to €169,994
- Gross operating margin -€84,590
down €84,590 (-25.5%), from €331,466 to €246,876
- Taxes -€4,414
no longer reported in 2025 (was €4,414)
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 | €584,889 | €435,475 | -€149,414 | -25.5% |
| Fixed assets | 21/28 | €171,737 | €126,308 | -€45,429 | -26.5% |
| Intangible fixed assets | 21 | €100,457 | €73,489 | -€26,968 | -26.8% |
| Tangible fixed assets | 22/27 | €70,819 | €52,358 | -€18,461 | -26.1% |
| Furniture and vehicles | 24 | €34,079 | €24,564 | -€9,515 | -27.9% |
| Other tangible fixed assets | 26 | €36,740 | €27,795 | -€8,946 | -24.3% |
| Financial fixed assets | 28 | €461 | €461 | = | 0.0% |
| Current assets | 29/58 | €413,152 | €309,167 | -€103,985 | -25.2% |
| Stocks and contracts in progress | 3 | €182,562 | €182,109 | -€453 | -0.2% |
| Stocks | 30/36 | €182,562 | €182,109 | -€453 | -0.2% |
| Amounts receivable within one year | 40/41 | €3,518 | €15,807 | +€12,289 | +349.3% |
| Trade receivables | 40 | €3,518 | €6,798 | +€3,280 | +93.2% |
| Other amounts receivable | 41 | - | €9,009 | +€9,009 | |
| Current investments | 50/53 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €59,516 | €29,722 | -€29,794 | -50.1% |
| Deferred charges and accrued income | 490/1 | €17,555 | €6,528 | -€11,027 | -62.8% |
| Total equity and liabilities | 10/49 | €584,889 | €435,475 | -€149,414 | -25.5% |
| Equity | 10/15 | €141,516 | €67,897 | -€73,619 | -52.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,516 | €7,897 | -€73,619 | -90.3% |
| Amounts payable | 17/49 | €443,372 | €367,578 | -€75,794 | -17.1% |
| Amounts payable after more than one year | 17 | €167,988 | €109,672 | -€58,316 | -34.7% |
| Financial debts | 170/4 | €167,988 | €109,672 | -€58,316 | -34.7% |
| Amounts payable within one year | 42/48 | €269,382 | €251,499 | -€17,884 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €57,277 | €58,316 | +€1,038 | +1.8% |
| Trade debts | 44 | €185,017 | €169,994 | -€15,024 | -8.1% |
| Suppliers | 440/4 | €185,017 | €169,994 | -€15,024 | -8.1% |
| Taxes, remuneration and social security | 45 | €26,797 | €22,889 | -€3,908 | -14.6% |
| Taxes | 450/3 | €12,425 | €9,181 | -€3,243 | -26.1% |
| Remuneration and social security | 454/9 | €14,372 | €13,708 | -€664 | -4.6% |
| Other amounts payable | 47/48 | €291 | €300 | +€9 | +3.1% |
| Accrued charges and deferred income | 492/3 | €6,002 | €6,407 | +€405 | +6.7% |
| Remuneration, social security and pensions | 62 | €268,666 | €270,286 | +€1,620 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,439 | €45,429 | -€11 | 0.0% |
| Other operating charges | 640/8 | €3,014 | €3,591 | +€577 | +19.1% |
| Non-recurring operating charges | 66A | €5 | €346 | +€341 | +6745.5% |
| Gross operating margin | 9900 | €331,466 | €246,876 | -€84,590 | -25.5% |
| Operating profit (loss) | 9901 | €14,341 | -€72,776 | -€87,117 | |
| Financial income | 75/76B | €2,524 | €5,030 | +€2,507 | +99.3% |
| Recurring financial income | 75 | €2,524 | €5,030 | +€2,507 | +99.3% |
| Financial charges | 65/66B | €6,689 | €5,874 | -€815 | -12.2% |
| Recurring financial charges | 65 | €6,689 | €5,874 | -€815 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €10,176 | -€73,619 | -€83,795 | |
| Income taxes | 67/77 | €4,414 | - | -€4,414 | |
| Profit (loss) for the period | 9904 | €5,762 | -€73,619 | -€79,382 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,762 | -€73,619 | -€79,382 |
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 29 September 2026 via checked.be.