DRHOM: 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.
DRHOM
Largest movements
- Receivables within one year +€63,209
up €63,209 (+1404.6%), from €4,500 to €67,709
- Cash +€6,927
new in 2025: €6,927
mainly Net result for the year (+€52,042) and Depreciation (+€29,117)
- Tangible fixed assets -€2,277
down €2,277 (-2.0%), from €116,602 to €114,325
of which Land and buildings: -€3,944
- Tax, wage and social debts +€27,295
up €27,295 (+162.5%), from €16,800 to €44,095
of which Remuneration and social security: +€16,095
- Trade debts +€20,037
up €20,037 (+162.7%), from €12,312 to €32,349
- Profit (loss) carried forward +€13,542
up €13,542 (+17.7%), from €76,618 to €90,160
- Other debts +€11,550
new in 2025: €11,550
- Short-term financial debts -€7,006
down €7,006 (-95.5%), from €7,336 to €330
of which Other loans: -€6,684
- Other operating charges -€66,169
down €66,169 (-64.6%), from €102,494 to €36,325
- Gross operating margin -€50,157
down €50,157 (-14.0%), from €357,287 to €307,130
- Taxes +€28,311
up €28,311 (+283.1%), from €10,000 to €38,311
- Staff costs -€26,728
down €26,728 (-17.5%), from €152,324 to €125,596
- Depreciation +€6,340
up €6,340 (+27.8%), from €22,778 to €29,117
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 | €127,669 | €195,528 | +€67,859 | +53.2% |
| Fixed assets | 21/28 | €122,037 | €119,760 | -€2,277 | -1.9% |
| Tangible fixed assets | 22/27 | €116,602 | €114,325 | -€2,277 | -2.0% |
| Land and buildings | 22 | €31,006 | €27,062 | -€3,944 | -12.7% |
| Plant, machinery and equipment | 23 | €85,596 | €82,038 | -€3,558 | -4.2% |
| Furniture and vehicles | 24 | - | €5,225 | +€5,225 | |
| Financial fixed assets | 28 | €5,435 | €5,435 | = | 0.0% |
| Current assets | 29/58 | €5,631 | €75,767 | +€70,136 | +1245.5% |
| Amounts receivable within one year | 40/41 | €4,500 | €67,709 | +€63,209 | +1404.6% |
| Other amounts receivable | 41 | €4,500 | €67,709 | +€63,209 | +1404.6% |
| Cash at bank and in hand | 54/58 | - | €6,927 | +€6,927 | |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,131 | = | 0.0% |
| Total equity and liabilities | 10/49 | €127,669 | €195,528 | +€67,859 | +53.2% |
| Equity | 10/15 | €90,878 | €104,420 | +€13,542 | +14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €76,618 | €90,160 | +€13,542 | +17.7% |
| Amounts payable | 17/49 | €36,790 | €91,108 | +€54,317 | +147.6% |
| Amounts payable within one year | 42/48 | €36,448 | €88,324 | +€51,876 | +142.3% |
| Financial debts | 43 | €7,336 | €330 | -€7,006 | -95.5% |
| Credit institutions | 430/8 | €652 | €330 | -€322 | -49.4% |
| Other loans | 439 | €6,684 | - | -€6,684 | |
| Trade debts | 44 | €12,312 | €32,349 | +€20,037 | +162.7% |
| Suppliers | 440/4 | €12,312 | €32,349 | +€20,037 | +162.7% |
| Taxes, remuneration and social security | 45 | €16,800 | €44,095 | +€27,295 | +162.5% |
| Taxes | 450/3 | €16,800 | €28,000 | +€11,200 | +66.7% |
| Remuneration and social security | 454/9 | - | €16,095 | +€16,095 | |
| Other amounts payable | 47/48 | - | €11,550 | +€11,550 | |
| Accrued charges and deferred income | 492/3 | €342 | €2,784 | +€2,442 | +713.2% |
| Remuneration, social security and pensions | 62 | €152,324 | €125,596 | -€26,728 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,778 | €29,117 | +€6,340 | +27.8% |
| Other operating charges | 640/8 | €102,494 | €36,325 | -€66,169 | -64.6% |
| Non-recurring operating charges | 66A | - | €26,749 | +€26,749 | |
| Gross operating margin | 9900 | €357,287 | €307,130 | -€50,157 | -14.0% |
| Operating profit (loss) | 9901 | €79,690 | €89,342 | +€9,651 | +12.1% |
| Financial income | 75/76B | €1 | €1,436 | +€1,435 | +172855.4% |
| Recurring financial income | 75 | €1 | €1,436 | +€1,435 | +172855.4% |
| Financial charges | 65/66B | €1,145 | €424 | -€721 | -63.0% |
| Recurring financial charges | 65 | €1,145 | €424 | -€721 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €78,546 | €90,353 | +€11,807 | +15.0% |
| Income taxes | 67/77 | €10,000 | €38,311 | +€28,311 | +283.1% |
| Profit (loss) for the period | 9904 | €68,546 | €52,042 | -€16,504 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,546 | €52,042 | -€16,504 | -24.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.