DRL: 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.
DRL
Largest movements
- Receivables within one year -€2,517
down €2,517 (-66.4%), from €3,793 to €1,276
- Tangible fixed assets -€2,200
down €2,200 (-33.3%), from €6,600 to €4,400
- Cash -€173
down €173 (-6.6%), from €2,619 to €2,446
mainly Net result for the year (-€14,180) and Tax, wage and social debts (-€1,436)
- Profit (loss) carried forward -€14,180
down €14,180, from €9,151 to -€5,030
- Other debts +€10,727
up €10,727 (+12132.9%), from €88 to €10,815
- Tax, wage and social debts -€1,436
down €1,436 (-81.0%), from €1,773 to €337
- Purchases and services -€84,201
down €84,201 (-52.5%), from €160,349 to €76,148
- Turnover -€82,992
down €82,992 (-56.0%), from €148,177 to €65,185
- Gross operating margin -€11,791
down €11,791, from €828 to -€10,962
- Depreciation -€5,000
down €5,000 (-69.4%), from €7,200 to €2,200
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 | €13,012 | €8,122 | -€4,890 | -37.6% |
| Fixed assets | 21/28 | €6,600 | €4,400 | -€2,200 | -33.3% |
| Tangible fixed assets | 22/27 | €6,600 | €4,400 | -€2,200 | -33.3% |
| Furniture and vehicles | 24 | €6,600 | €4,400 | -€2,200 | -33.3% |
| Current assets | 29/58 | €6,412 | €3,722 | -€2,690 | -42.0% |
| Amounts receivable within one year | 40/41 | €3,793 | €1,276 | -€2,517 | -66.4% |
| Other amounts receivable | 41 | €3,793 | €1,276 | -€2,517 | -66.4% |
| Cash at bank and in hand | 54/58 | €2,619 | €2,446 | -€173 | -6.6% |
| Total equity and liabilities | 10/49 | €13,012 | €8,122 | -€4,890 | -37.6% |
| Equity | 10/15 | €11,151 | -€3,030 | -€14,180 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,151 | -€5,030 | -€14,180 | |
| Amounts payable | 17/49 | €1,861 | €11,152 | +€9,291 | +499.2% |
| Amounts payable within one year | 42/48 | €1,861 | €11,152 | +€9,291 | +499.2% |
| Taxes, remuneration and social security | 45 | €1,773 | €337 | -€1,436 | -81.0% |
| Taxes | 450/3 | €1,773 | €337 | -€1,436 | -81.0% |
| Other amounts payable | 47/48 | €88 | €10,815 | +€10,727 | +12132.9% |
| Turnover | 70 | €148,177 | €65,185 | -€82,992 | -56.0% |
| Non-recurring operating income | 76A | €13,000 | - | -€13,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €160,349 | €76,148 | -€84,201 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,200 | €2,200 | -€5,000 | -69.4% |
| Other operating charges | 640/8 | €1,989 | €842 | -€1,147 | -57.7% |
| Gross operating margin | 9900 | €828 | -€10,962 | -€11,791 | |
| Operating profit (loss) | 9901 | -€8,361 | -€14,004 | -€5,643 | -67.5% |
| Financial charges | 65/66B | €37 | €176 | +€139 | +374.1% |
| Recurring financial charges | 65 | €37 | €176 | +€139 | +374.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,398 | -€14,180 | -€5,782 | -68.9% |
| Profit (loss) for the period | 9904 | -€8,398 | -€14,180 | -€5,782 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,398 | -€14,180 | -€5,782 | -68.9% |
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 10 October 2026 via checked.be.