DRLACOUR: 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.
DRLACOUR
Largest movements
- Receivables within one year -€40,364
down €40,364 (-53.1%), from €75,985 to €35,621
of which Trade receivables: -€28,101
- Cash +€32,174
up €32,174 (+107.5%), from €29,936 to €62,110
mainly Net result for the year (+€43,894) and Receivables within one year (+€40,364)
- Deferred charges and accrued income +€26,020
up €26,020 (+1125.5%), from €2,312 to €28,332
- Tangible fixed assets -€5,110
down €5,110 (-13.4%), from €38,254 to €33,145
- Reserves +€42,500
up €42,500 (+106.3%), from €40,000 to €82,500
- Tax, wage and social debts -€26,250
down €26,250 (-87.5%), from €30,000 to €3,750
of which Remuneration and social security: -€15,000
- Debts after one year -€6,871
down €6,871 (-27.9%), from €24,596 to €17,725
- Gross operating margin +€8,422
up €8,422 (+13.3%), from €63,556 to €71,978
- Taxes +€2,599
up €2,599 (+17.7%), from €14,664 to €17,263
- Depreciation +€2,351
up €2,351 (+34.8%), from €6,757 to €9,108
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 | €146,791 | €159,208 | +€12,417 | +8.5% |
| Formation expenses | 20 | €304 | - | -€304 | |
| Fixed assets | 21/28 | €38,254 | €33,145 | -€5,110 | -13.4% |
| Tangible fixed assets | 22/27 | €38,254 | €33,145 | -€5,110 | -13.4% |
| Furniture and vehicles | 24 | €38,254 | €33,145 | -€5,110 | -13.4% |
| Current assets | 29/58 | €108,233 | €126,063 | +€17,830 | +16.5% |
| Amounts receivable within one year | 40/41 | €75,985 | €35,621 | -€40,364 | -53.1% |
| Trade receivables | 40 | €30,649 | €2,548 | -€28,101 | -91.7% |
| Other amounts receivable | 41 | €45,336 | €33,074 | -€12,263 | -27.0% |
| Cash at bank and in hand | 54/58 | €29,936 | €62,110 | +€32,174 | +107.5% |
| Deferred charges and accrued income | 490/1 | €2,312 | €28,332 | +€26,020 | +1125.5% |
| Total equity and liabilities | 10/49 | €146,791 | €159,208 | +€12,417 | +8.5% |
| Equity | 10/15 | €43,401 | €87,296 | +€43,894 | +101.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €40,000 | €82,500 | +€42,500 | +106.3% |
| Distributable reserves | 133 | €40,000 | €82,500 | +€42,500 | +106.3% |
| Profit (loss) carried forward | 14 | €901 | €2,296 | +€1,394 | +154.7% |
| Amounts payable | 17/49 | €103,390 | €71,912 | -€31,478 | -30.4% |
| Amounts payable after more than one year | 17 | €24,596 | €17,725 | -€6,871 | -27.9% |
| Financial debts | 170/4 | €24,596 | €17,725 | -€6,871 | -27.9% |
| Amounts payable within one year | 42/48 | €78,794 | €54,187 | -€24,607 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €6,614 | €6,871 | +€257 | +3.9% |
| Trade debts | 44 | €1,227 | €2,466 | +€1,239 | +100.9% |
| Suppliers | 440/4 | €1,227 | €2,466 | +€1,239 | +100.9% |
| Taxes, remuneration and social security | 45 | €30,000 | €3,750 | -€26,250 | -87.5% |
| Taxes | 450/3 | €15,000 | €3,750 | -€11,250 | -75.0% |
| Remuneration and social security | 454/9 | €15,000 | - | -€15,000 | |
| Other amounts payable | 47/48 | €40,953 | €41,100 | +€148 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,757 | €9,108 | +€2,351 | +34.8% |
| Other operating charges | 640/8 | - | €121 | +€121 | |
| Gross operating margin | 9900 | €63,556 | €71,978 | +€8,422 | +13.3% |
| Operating profit (loss) | 9901 | €56,799 | €62,749 | +€5,950 | +10.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,234 | €1,592 | +€358 | +29.0% |
| Recurring financial charges | 65 | €1,234 | €1,592 | +€358 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €55,565 | €61,157 | +€5,593 | +10.1% |
| Income taxes | 67/77 | €14,664 | €17,263 | +€2,599 | +17.7% |
| Profit (loss) for the period | 9904 | €40,901 | €43,894 | +€2,993 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,901 | €43,894 | +€2,993 | +7.3% |
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 4 October 2026 via checked.be.