DRIPL: 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.
DRIPL
Largest movements
- Cash +€1.2m
up €1.2m (+687.3%), from €181,033 to €1.4m
mainly Contributions, distributions and other (+€3.4m) and Depreciation (+€277,992)
- Stocks and contracts +€137,433
up €137,433 (+32.9%), from €417,214 to €554,647
of which Stocks: +€86,973
- Contributions +€3.4m
up €3.4m (+132.3%), from €2.6m to €6.0m
- Debts after one year -€1.5m
down €1.5m (-59.2%), from €2.6m to €1.0m
- Profit (loss) carried forward -€685,536
down €685,536 (-17.3%), from -€4.0m to -€4.7m
- Current portion of long-term debt +€87,958
up €87,958 (+35.8%), from €245,403 to €333,362
- Trade debts +€73,445
up €73,445 (+22.2%), from €331,289 to €404,734
- Gross operating margin +€844,525
up €844,525, from -€48,517 to €796,008
- Staff costs +€215,921
up €215,921 (+27.4%), from €789,038 to €1.0m
- Financial income +€63,953
up €63,953 (+402.4%), from €15,893 to €79,846
- Depreciation +€55,196
up €55,196 (+24.8%), from €222,797 to €277,992
- Other operating charges +€35,230
up €35,230 (+584.3%), from €6,029 to €41,260
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 | €2,134,191 | €3,559,386 | +€1.4m | +66.8% |
| Fixed assets | 21/28 | €981,564 | €1,039,087 | +€57,522 | +5.9% |
| Intangible fixed assets | 21 | €825,324 | €858,727 | +€33,403 | +4.0% |
| Tangible fixed assets | 22/27 | €139,813 | €163,933 | +€24,120 | +17.3% |
| Land and buildings | 22 | €739 | €665 | -€74 | -10.1% |
| Plant, machinery and equipment | 23 | €133,818 | €159,233 | +€25,416 | +19.0% |
| Furniture and vehicles | 24 | €5,256 | €4,035 | -€1,221 | -23.2% |
| Financial fixed assets | 28 | €16,427 | €16,427 | = | 0.0% |
| Current assets | 29/58 | €1,152,627 | €2,520,299 | +€1.4m | +118.7% |
| Stocks and contracts in progress | 3 | €417,214 | €554,647 | +€137,433 | +32.9% |
| Stocks | 30/36 | €391,158 | €478,131 | +€86,973 | +22.2% |
| Contracts in progress | 37 | €26,056 | €76,516 | +€50,460 | +193.7% |
| Amounts receivable within one year | 40/41 | €532,192 | €517,662 | -€14,529 | -2.7% |
| Trade receivables | 40 | €355,900 | €289,551 | -€66,349 | -18.6% |
| Other amounts receivable | 41 | €176,291 | €228,111 | +€51,820 | +29.4% |
| Current investments | 50/53 | €432 | €432 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €181,033 | €1,425,342 | +€1.2m | +687.3% |
| Deferred charges and accrued income | 490/1 | €21,755 | €22,216 | +€461 | +2.1% |
| Total equity and liabilities | 10/49 | €2,134,191 | €3,559,386 | +€1.4m | +66.8% |
| Equity | 10/15 | -€1,377,999 | €1,360,957 | +€2.7m | |
| Contributions | 10/11 | €2,588,465 | €6,012,957 | +€3.4m | +132.3% |
| Profit (loss) carried forward | 14 | -€3,966,464 | -€4,652,000 | -€685,536 | -17.3% |
| Amounts payable | 17/49 | €3,512,190 | €2,198,429 | -€1.3m | -37.4% |
| Amounts payable after more than one year | 17 | €2,553,591 | €1,041,114 | -€1.5m | -59.2% |
| Financial debts | 170/4 | €2,553,591 | €1,041,114 | -€1.5m | -59.2% |
| Amounts payable within one year | 42/48 | €799,043 | €1,026,527 | +€227,484 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €245,403 | €333,362 | +€87,958 | +35.8% |
| Financial debts | 43 | €3,329 | €5,247 | +€1,918 | +57.6% |
| Credit institutions | 430/8 | €3,329 | €5,247 | +€1,918 | +57.6% |
| Trade debts | 44 | €331,289 | €404,734 | +€73,445 | +22.2% |
| Suppliers | 440/4 | €331,289 | €404,734 | +€73,445 | +22.2% |
| Taxes, remuneration and social security | 45 | €72,415 | €92,672 | +€20,257 | +28.0% |
| Taxes | 450/3 | €333 | €581 | +€249 | +74.8% |
| Remuneration and social security | 454/9 | €72,083 | €92,091 | +€20,008 | +27.8% |
| Other amounts payable | 47/48 | €146,606 | €190,513 | +€43,906 | +29.9% |
| Accrued charges and deferred income | 492/3 | €159,556 | €130,787 | -€28,769 | -18.0% |
| Remuneration, social security and pensions | 62 | €789,038 | €1,004,959 | +€215,921 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222,797 | €277,992 | +€55,196 | +24.8% |
| Other operating charges | 640/8 | €6,029 | €41,260 | +€35,230 | +584.3% |
| Non-recurring operating charges | 66A | €101 | €0 | -€101 | -100.0% |
| Gross operating margin | 9900 | -€48,517 | €796,008 | +€844,525 | |
| Operating profit (loss) | 9901 | -€1,066,482 | -€528,203 | +€538,279 | +50.5% |
| Financial income | 75/76B | €15,893 | €79,846 | +€63,953 | +402.4% |
| Recurring financial income | 75 | €15,893 | €79,846 | +€63,953 | +402.4% |
| Financial charges | 65/66B | €257,165 | €236,849 | -€20,315 | -7.9% |
| Recurring financial charges | 65 | €257,165 | €236,849 | -€20,315 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,307,754 | -€685,206 | +€622,548 | +47.6% |
| Income taxes | 67/77 | €239 | €330 | +€91 | +38.2% |
| Profit (loss) for the period | 9904 | -€1,307,993 | -€685,536 | +€622,456 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,307,993 | -€685,536 | +€622,456 | +47.6% |
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.