DRL - TECHNICS: 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 - TECHNICS
Largest movements
- Receivables within one year +€13,049
up €13,049 (+17.6%), from €73,982 to €87,032
of which Other amounts receivable: +€31,239
- Tangible fixed assets +€11,542
up €11,542 (+152%), from €7,599 to €19,141
of which Furniture and vehicles: +€11,820
- Current investments +€7,532
up €7,532 (+85.4%), from €8,814 to €16,346
- Cash -€6,391
down €6,391 (-24.0%), from €26,623 to €20,232
mainly Investment in fixed assets (net) (-€18,054) and Receivables within one year (-€13,049)
- Deferred charges and accrued income -€4,639
down €4,639 (-12.2%), from €37,883 to €33,244
- Tax, wage and social debts +€10,168
new in 2024: €10,168
of which Taxes: +€6,533
- Trade debts +€4,109
up €4,109 (+3.2%), from €127,547 to €131,656
- Reserves +€3,817
up €3,817 (+11.2%), from €34,154 to €37,971
of which Distributable reserves: +€3,817
- Taxes +€5,196
new in 2024: €5,196
- Depreciation -€3,028
down €3,028 (-24.1%), from €12,540 to €9,512
- Gross operating margin +€2,821
up €2,821 (+15.1%), from €18,739 to €21,559
- Other operating charges -€267
down €267 (-9.2%), from €2,898 to €2,631
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,901 | €185,994 | +€18,094 | +10.8% |
| Fixed assets | 21/28 | €20,599 | €29,141 | +€8,542 | +41.5% |
| Intangible fixed assets | 21 | €13,000 | €10,000 | -€3,000 | -23.1% |
| Tangible fixed assets | 22/27 | €7,599 | €19,141 | +€11,542 | +152% |
| Furniture and vehicles | 24 | €6,234 | €18,054 | +€11,820 | +190% |
| Other tangible fixed assets | 26 | €1,365 | €1,087 | -€278 | -20.3% |
| Current assets | 29/58 | €147,302 | €156,853 | +€9,552 | +6.5% |
| Amounts receivable within one year | 40/41 | €73,982 | €87,032 | +€13,049 | +17.6% |
| Trade receivables | 40 | €36,159 | €17,968 | -€18,190 | -50.3% |
| Other amounts receivable | 41 | €37,824 | €69,063 | +€31,239 | +82.6% |
| Current investments | 50/53 | €8,814 | €16,346 | +€7,532 | +85.4% |
| Cash at bank and in hand | 54/58 | €26,623 | €20,232 | -€6,391 | -24.0% |
| Deferred charges and accrued income | 490/1 | €37,883 | €33,244 | -€4,639 | -12.2% |
| Total equity and liabilities | 10/49 | €167,901 | €185,994 | +€18,094 | +10.8% |
| Equity | 10/15 | €40,354 | €44,171 | +€3,817 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,154 | €37,971 | +€3,817 | +11.2% |
| Non-distributable reserves | 130/1 | €598 | €598 | = | 0.0% |
| Reserves not available under the articles | 1311 | €598 | €598 | = | 0.0% |
| Distributable reserves | 133 | €33,555 | €37,373 | +€3,817 | +11.4% |
| Amounts payable | 17/49 | €127,547 | €141,823 | +€14,276 | +11.2% |
| Amounts payable within one year | 42/48 | €127,547 | €141,823 | +€14,276 | +11.2% |
| Trade debts | 44 | €127,547 | €131,656 | +€4,109 | +3.2% |
| Suppliers | 440/4 | €127,547 | €131,656 | +€4,109 | +3.2% |
| Taxes, remuneration and social security | 45 | - | €10,168 | +€10,168 | |
| Taxes | 450/3 | - | €6,533 | +€6,533 | |
| Remuneration and social security | 454/9 | - | €3,635 | +€3,635 | |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,540 | €9,512 | -€3,028 | -24.1% |
| Other operating charges | 640/8 | €2,898 | €2,631 | -€267 | -9.2% |
| Gross operating margin | 9900 | €18,739 | €21,559 | +€2,821 | +15.1% |
| Operating profit (loss) | 9901 | €3,300 | €9,416 | +€6,116 | +185% |
| Financial charges | 65/66B | €358 | €403 | +€45 | +12.6% |
| Recurring financial charges | 65 | €358 | €403 | +€45 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €2,943 | €9,013 | +€6,071 | +206% |
| Income taxes | 67/77 | - | €5,196 | +€5,196 | |
| Profit (loss) for the period | 9904 | €2,943 | €3,817 | +€874 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,943 | €3,817 | +€874 | +29.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.