DRK: 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.
DRK
Largest movements
- Receivables within one year +€36,634
up €36,634 (+113.5%), from €32,266 to €68,900
of which Other amounts receivable: +€32,826
- Tangible fixed assets +€27,923
up €27,923 (+158.7%), from €17,590 to €45,513
of which Furniture and vehicles: +€33,390
- Cash +€21,498
up €21,498 (+13.7%), from €157,046 to €178,545
mainly Net result for the year (+€82,909) and Depreciation (+€17,562)
- Reserves +€82,909
up €82,909 (+45.1%), from €183,909 to €266,818
of which Distributable reserves: +€82,909
- Trade debts +€6,907
up €6,907 (+245.4%), from €2,814 to €9,721
- Debts after one year -€5,062
down €5,062 (-100.0%), from €5,062 to €0
- Gross operating margin +€37,793
up €37,793 (+45.0%), from €83,911 to €121,704
- Depreciation +€9,298
up €9,298 (+112.5%), from €8,264 to €17,562
- Taxes +€6,115
up €6,115 (+38.8%), from €15,771 to €21,886
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 | €210,787 | €296,172 | +€85,385 | +40.5% |
| Fixed assets | 21/28 | €17,673 | €45,565 | +€27,893 | +157.8% |
| Intangible fixed assets | 21 | €82 | €52 | -€30 | -36.4% |
| Tangible fixed assets | 22/27 | €17,590 | €45,513 | +€27,923 | +158.7% |
| Plant, machinery and equipment | 23 | €4,081 | €4,222 | +€141 | +3.5% |
| Furniture and vehicles | 24 | €3,717 | €37,107 | +€33,390 | +898.3% |
| Leasing and similar rights | 25 | €9,792 | €4,184 | -€5,608 | -57.3% |
| Current assets | 29/58 | €193,115 | €250,607 | +€57,492 | +29.8% |
| Stocks and contracts in progress | 3 | €3,788 | €2,956 | -€833 | -22.0% |
| Stocks | 30/36 | €3,788 | €2,956 | -€833 | -22.0% |
| Amounts receivable within one year | 40/41 | €32,266 | €68,900 | +€36,634 | +113.5% |
| Trade receivables | 40 | €23,449 | €27,257 | +€3,807 | +16.2% |
| Other amounts receivable | 41 | €8,817 | €41,643 | +€32,826 | +372.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €157,046 | €178,545 | +€21,498 | +13.7% |
| Deferred charges and accrued income | 490/1 | €14 | €207 | +€193 | +1386.6% |
| Total equity and liabilities | 10/49 | €210,787 | €296,172 | +€85,385 | +40.5% |
| Equity | 10/15 | €193,909 | €276,818 | +€82,909 | +42.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €183,909 | €266,818 | +€82,909 | +45.1% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €141,809 | €224,718 | +€82,909 | +58.5% |
| Amounts payable | 17/49 | €16,878 | €19,354 | +€2,476 | +14.7% |
| Amounts payable after more than one year | 17 | €5,062 | €0 | -€5,062 | -100.0% |
| Financial debts | 170/4 | €5,062 | €0 | -€5,062 | -100.0% |
| Amounts payable within one year | 42/48 | €11,816 | €19,354 | +€7,538 | +63.8% |
| Current portion of amounts payable after more than one year | 42 | €5,440 | €5,062 | -€378 | -6.9% |
| Trade debts | 44 | €2,814 | €9,721 | +€6,907 | +245.4% |
| Suppliers | 440/4 | €2,814 | €9,721 | +€6,907 | +245.4% |
| Taxes, remuneration and social security | 45 | €3,562 | €4,572 | +€1,009 | +28.3% |
| Taxes | 450/3 | €806 | €2,304 | +€1,498 | +185.9% |
| Remuneration and social security | 454/9 | €2,756 | €2,268 | -€489 | -17.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,264 | €17,562 | +€9,298 | +112.5% |
| Other operating charges | 640/8 | €1,201 | €1,116 | -€84 | -7.0% |
| Gross operating margin | 9900 | €83,911 | €121,704 | +€37,793 | +45.0% |
| Operating profit (loss) | 9901 | €74,446 | €103,026 | +€28,579 | +38.4% |
| Financial income | 75/76B | €3,487 | €2,961 | -€526 | -15.1% |
| Recurring financial income | 75 | €3,487 | €2,961 | -€526 | -15.1% |
| Financial charges | 65/66B | €985 | €1,192 | +€206 | +20.9% |
| Recurring financial charges | 65 | €985 | €1,192 | +€206 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €76,948 | €104,795 | +€27,847 | +36.2% |
| Income taxes | 67/77 | €15,771 | €21,886 | +€6,115 | +38.8% |
| Profit (loss) for the period | 9904 | €61,177 | €82,909 | +€21,732 | +35.5% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €61,177 | €82,909 | +€21,732 | +35.5% |
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 9 October 2026 via checked.be.