DRILCA: 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.
DRILCA
Largest movements
- Cash +€142,999
up €142,999 (+105%), from €136,077 to €279,076
mainly Net result for the year (+€99,639) and Tax, wage and social debts (+€35,166)
- Reserves +€99,639
up €99,639 (+84.4%), from €118,104 to €217,742
- Tax, wage and social debts +€35,166
up €35,166 (+61.9%), from €56,832 to €91,999
- Other debts +€6,892
up €6,892 (+105%), from €6,567 to €13,459
- Gross operating margin -€42,226
down €42,226 (-25.0%), from €168,928 to €126,702
- Taxes -€22,391
down €22,391 (-45.5%), from €49,201 to €26,811
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 | €184,481 | €326,177 | +€141,696 | +76.8% |
| Fixed assets | 21/28 | €1,593 | €2,619 | +€1,026 | +64.4% |
| Tangible fixed assets | 22/27 | €1,593 | €2,619 | +€1,026 | +64.4% |
| Furniture and vehicles | 24 | €1,593 | €2,619 | +€1,026 | +64.4% |
| Current assets | 29/58 | €182,888 | €323,558 | +€140,670 | +76.9% |
| Amounts receivable within one year | 40/41 | €46,319 | €43,990 | -€2,329 | -5.0% |
| Trade receivables | 40 | €46,319 | €43,907 | -€2,412 | -5.2% |
| Other amounts receivable | 41 | - | €83 | +€83 | |
| Cash at bank and in hand | 54/58 | €136,077 | €279,076 | +€142,999 | +105% |
| Deferred charges and accrued income | 490/1 | €492 | €492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €184,481 | €326,177 | +€141,696 | +76.8% |
| Equity | 10/15 | €120,604 | €220,242 | +€99,639 | +82.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €118,104 | €217,742 | +€99,639 | +84.4% |
| Distributable reserves | 133 | €118,104 | €217,742 | +€99,639 | +84.4% |
| Amounts payable | 17/49 | €63,878 | €105,935 | +€42,057 | +65.8% |
| Amounts payable within one year | 42/48 | €63,878 | €105,935 | +€42,057 | +65.8% |
| Trade debts | 44 | €478 | €477 | -€1 | -0.2% |
| Suppliers | 440/4 | €478 | €477 | -€1 | -0.2% |
| Taxes, remuneration and social security | 45 | €56,832 | €91,999 | +€35,166 | +61.9% |
| Taxes | 450/3 | €56,832 | €91,999 | +€35,166 | +61.9% |
| Other amounts payable | 47/48 | €6,567 | €13,459 | +€6,892 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353 | €552 | -€801 | -59.2% |
| Other operating charges | 640/8 | €225 | €120 | -€105 | -46.6% |
| Gross operating margin | 9900 | €168,928 | €126,702 | -€42,226 | -25.0% |
| Operating profit (loss) | 9901 | €167,350 | €126,030 | -€41,320 | -24.7% |
| Financial income | 75/76B | €25 | €577 | +€552 | +2,217% |
| Recurring financial income | 75 | €25 | €577 | +€552 | +2,217% |
| Financial charges | 65/66B | €70 | €158 | +€88 | +125% |
| Recurring financial charges | 65 | €70 | €158 | +€88 | +125% |
| Profit (loss) for the period before taxes | 9903 | €167,305 | €126,449 | -€40,855 | -24.4% |
| Income taxes | 67/77 | €49,201 | €26,811 | -€22,391 | -45.5% |
| Profit (loss) for the period | 9904 | €118,104 | €99,639 | -€18,465 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €118,104 | €99,639 | -€18,465 | -15.6% |
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 27 October 2026 via checked.be.