DRIFTY: 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.
DRIFTY
Largest movements
- Tangible fixed assets -€7,175
down €7,175 (-7.1%), from €100,693 to €93,518
of which Land and buildings: -€4,000
- Cash +€4,414
up €4,414 (+253.3%), from €1,742 to €6,156
mainly Other debts (+€31,479) and Depreciation (+€7,175)
- Other debts +€31,479
up €31,479 (+104.9%), from €30,000 to €61,479
- Profit (loss) carried forward -€26,855
no longer reported in 2025 (was €26,855)
- Debts after one year -€3,276
down €3,276 (-3.5%), from €94,642 to €91,367
- Gross operating margin +€6,773
up €6,773 (+58.9%), from €11,502 to €18,275
- Taxes +€1,274
up €1,274 (+118.4%), from €1,076 to €2,351
- Other operating charges -€609
down €609 (-48.4%), from €1,259 to €649
- Financial charges +€506
up €506 (+9.8%), from €5,145 to €5,650
- Financial income -€444
down €444 (-16.9%), from €2,618 to €2,174
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 | €164,891 | €164,127 | -€765 | -0.5% |
| Fixed assets | 21/28 | €101,123 | €93,948 | -€7,175 | -7.1% |
| Tangible fixed assets | 22/27 | €100,693 | €93,518 | -€7,175 | -7.1% |
| Land and buildings | 22 | €95,715 | €91,715 | -€4,000 | -4.2% |
| Furniture and vehicles | 24 | €4,977 | €1,803 | -€3,175 | -63.8% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €63,769 | €70,179 | +€6,410 | +10.1% |
| Stocks and contracts in progress | 3 | €6,676 | €7,302 | +€626 | +9.4% |
| Stocks | 30/36 | €6,676 | €7,302 | +€626 | +9.4% |
| Amounts receivable within one year | 40/41 | €53,907 | €54,993 | +€1,086 | +2.0% |
| Trade receivables | 40 | €2,110 | €4,769 | +€2,658 | +126.0% |
| Other amounts receivable | 41 | €51,797 | €50,225 | -€1,572 | -3.0% |
| Cash at bank and in hand | 54/58 | €1,742 | €6,156 | +€4,414 | +253.3% |
| Deferred charges and accrued income | 490/1 | €1,444 | €1,728 | +€284 | +19.7% |
| Total equity and liabilities | 10/49 | €164,891 | €164,127 | -€765 | -0.5% |
| Equity | 10/15 | €28,855 | €2,000 | -€26,855 | -93.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,855 | - | -€26,855 | |
| Amounts payable | 17/49 | €136,036 | €162,127 | +€26,091 | +19.2% |
| Amounts payable after more than one year | 17 | €94,642 | €91,367 | -€3,276 | -3.5% |
| Financial debts | 170/4 | €94,642 | €91,367 | -€3,276 | -3.5% |
| Amounts payable within one year | 42/48 | €41,393 | €70,760 | +€29,366 | +70.9% |
| Current portion of amounts payable after more than one year | 42 | €3,118 | €3,276 | +€158 | +5.1% |
| Financial debts | 43 | €316 | €29 | -€287 | -90.8% |
| Credit institutions | 430/8 | €316 | €29 | -€287 | -90.8% |
| Trade debts | 44 | €2,297 | €1,623 | -€674 | -29.3% |
| Suppliers | 440/4 | €2,297 | €1,623 | -€674 | -29.3% |
| Taxes, remuneration and social security | 45 | €5,662 | €4,353 | -€1,309 | -23.1% |
| Taxes | 450/3 | €3,414 | €4,353 | +€939 | +27.5% |
| Remuneration and social security | 454/9 | €2,248 | - | -€2,248 | |
| Other amounts payable | 47/48 | €30,000 | €61,479 | +€31,479 | +104.9% |
| Non-recurring operating income | 76A | €5,321 | - | -€5,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,370 | €7,175 | -€196 | -2.7% |
| Other operating charges | 640/8 | €1,259 | €649 | -€609 | -48.4% |
| Gross operating margin | 9900 | €11,502 | €18,275 | +€6,773 | +58.9% |
| Operating profit (loss) | 9901 | €2,872 | €10,450 | +€7,578 | +263.8% |
| Financial income | 75/76B | €2,618 | €2,174 | -€444 | -16.9% |
| Recurring financial income | 75 | €2,618 | €2,174 | -€444 | -16.9% |
| Financial charges | 65/66B | €5,145 | €5,650 | +€506 | +9.8% |
| Recurring financial charges | 65 | €5,145 | €5,650 | +€506 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €345 | €6,974 | +€6,629 | +1919.3% |
| Income taxes | 67/77 | €1,076 | €2,351 | +€1,274 | +118.4% |
| Profit (loss) for the period | 9904 | -€731 | €4,623 | +€5,354 | |
| Profit (loss) for the period to be appropriated | 9905 | -€731 | €4,623 | +€5,354 |
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 28 September 2026 via checked.be.