Drima: 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.
Drima
Largest movements
- Cash +€20,336
up €20,336 (+18.5%), from €109,876 to €130,212
mainly Net result for the year (+€85,984) and Receivables within one year (+€16,661)
- Receivables within one year -€16,661
down €16,661 (-100.0%), from €16,661 to €0
- Tax, wage and social debts +€14,137
up €14,137 (+174.3%), from €8,113 to €22,250
- Reserves -€14,016
down €14,016 (-8.9%), from €157,660 to €143,644
- Trade debts +€2,068
up €2,068 (+193.4%), from €1,069 to €3,137
- Gross operating margin +€40,331
up €40,331 (+54.7%), from €73,751 to €114,081
- Taxes +€8,797
up €8,797 (+54.8%), from €16,040 to €24,838
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 | €198,389 | €202,249 | +€3,860 | +1.9% |
| Fixed assets | 21/28 | €1,852 | €1,379 | -€473 | -25.5% |
| Tangible fixed assets | 22/27 | €1,852 | €1,379 | -€473 | -25.5% |
| Plant, machinery and equipment | 23 | €1,852 | €1,379 | -€473 | -25.5% |
| Current assets | 29/58 | €196,537 | €200,870 | +€4,333 | +2.2% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,661 | €0 | -€16,661 | -100.0% |
| Trade receivables | 40 | €16,661 | €0 | -€16,661 | -100.0% |
| Cash at bank and in hand | 54/58 | €109,876 | €130,212 | +€20,336 | +18.5% |
| Deferred charges and accrued income | 490/1 | €0 | €658 | +€658 | |
| Total equity and liabilities | 10/49 | €198,389 | €202,249 | +€3,860 | +1.9% |
| Equity | 10/15 | €177,660 | €163,644 | -€14,016 | -7.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €157,660 | €143,644 | -€14,016 | -8.9% |
| Distributable reserves | 133 | €157,660 | €143,644 | -€14,016 | -8.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,729 | €38,605 | +€17,876 | +86.2% |
| Amounts payable within one year | 42/48 | €20,729 | €38,605 | +€17,876 | +86.2% |
| Current portion of amounts payable after more than one year | 42 | €4,402 | €5,066 | +€664 | +15.1% |
| Trade debts | 44 | €1,069 | €3,137 | +€2,068 | +193.4% |
| Suppliers | 440/4 | €1,069 | €3,137 | +€2,068 | +193.4% |
| Taxes, remuneration and social security | 45 | €8,113 | €22,250 | +€14,137 | +174.3% |
| Taxes | 450/3 | €8,113 | €22,250 | +€14,137 | +174.3% |
| Other amounts payable | 47/48 | €7,145 | €8,152 | +€1,007 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €473 | = | 0.0% |
| Other operating charges | 640/8 | €1,498 | €2,325 | +€827 | +55.2% |
| Gross operating margin | 9900 | €73,751 | €114,081 | +€40,331 | +54.7% |
| Operating profit (loss) | 9901 | €71,780 | €111,283 | +€39,504 | +55.0% |
| Financial charges | 65/66B | €460 | €462 | +€1 | +0.3% |
| Recurring financial charges | 65 | €460 | €462 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €71,319 | €110,821 | +€39,502 | +55.4% |
| Income taxes | 67/77 | €16,040 | €24,838 | +€8,797 | +54.8% |
| Profit (loss) for the period | 9904 | €55,279 | €85,984 | +€30,705 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,279 | €85,984 | +€30,705 | +55.5% |
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 3 October 2026 via checked.be.