DRLSCHREURS: 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.
DRLSCHREURS
Largest movements
- Cash -€10,313
down €10,313 (-7.0%), from €147,295 to €136,982
mainly Contributions, distributions and other (-€180,040) and Investment in fixed assets (net) (-€10,096)
- Tangible fixed assets +€7,341
up €7,341 (+62.6%), from €11,733 to €19,074
of which Land and buildings: +€6,364
- Deferred charges and accrued income +€5,928
up €5,928 (+140%), from €4,248 to €10,176
- Receivables within one year +€4,838
up €4,838 (+562%), from €862 to €5,699
- Reserves -€163,392
no longer reported in 2025 (was €163,392)
- Profit (loss) carried forward +€160,000
new in 2025: €160,000
- Other debts +€16,648
new in 2025: €16,648
- Tax, wage and social debts -€6,972
no longer reported in 2025 (was €6,972)
- Trade debts +€1,902
up €1,902 (+63.9%), from €2,975 to €4,877
- Gross operating margin +€7,166
up €7,166 (+3.3%), from €218,993 to €226,159
- Taxes -€5,366
down €5,366 (-10.6%), from €50,741 to €45,375
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.
Derived cash bridge
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 | €176,730 | €184,525 | +€7,795 | +4.4% |
| Fixed assets | 21/28 | €24,326 | €31,667 | +€7,341 | +30.2% |
| Tangible fixed assets | 22/27 | €11,733 | €19,074 | +€7,341 | +62.6% |
| Land and buildings | 22 | €6,233 | €12,596 | +€6,364 | +102% |
| Furniture and vehicles | 24 | €5,500 | €6,477 | +€978 | +17.8% |
| Financial fixed assets | 28 | €12,593 | €12,593 | = | 0.0% |
| Current assets | 29/58 | €152,404 | €152,858 | +€454 | +0.3% |
| Amounts receivable within one year | 40/41 | €862 | €5,699 | +€4,838 | +562% |
| Other amounts receivable | 41 | €862 | €5,699 | +€4,838 | +562% |
| Cash at bank and in hand | 54/58 | €147,295 | €136,982 | -€10,313 | -7.0% |
| Deferred charges and accrued income | 490/1 | €4,248 | €10,176 | +€5,928 | +140% |
| Total equity and liabilities | 10/49 | €176,730 | €184,525 | +€7,795 | +4.4% |
| Equity | 10/15 | €166,392 | €163,000 | -€3,392 | -2.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €163,392 | - | -€163,392 | |
| Distributable reserves | 133 | €163,392 | - | -€163,392 | |
| Profit (loss) carried forward | 14 | - | €160,000 | +€160,000 | |
| Amounts payable | 17/49 | €10,338 | €21,525 | +€11,187 | +108% |
| Amounts payable within one year | 42/48 | €9,947 | €21,525 | +€11,578 | +116% |
| Trade debts | 44 | €2,975 | €4,877 | +€1,902 | +63.9% |
| Suppliers | 440/4 | €2,975 | €4,877 | +€1,902 | +63.9% |
| Taxes, remuneration and social security | 45 | €6,972 | - | -€6,972 | |
| Taxes | 450/3 | €6,972 | - | -€6,972 | |
| Other amounts payable | 47/48 | - | €16,648 | +€16,648 | |
| Accrued charges and deferred income | 492/3 | €391 | - | -€391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,780 | €2,755 | -€1,025 | -27.1% |
| Other operating charges | 640/8 | €1,071 | €970 | -€101 | -9.4% |
| Gross operating margin | 9900 | €218,993 | €226,159 | +€7,166 | +3.3% |
| Operating profit (loss) | 9901 | €214,142 | €222,434 | +€8,292 | +3.9% |
| Financial income | 75/76B | €64 | €116 | +€52 | +81.0% |
| Recurring financial income | 75 | €64 | €116 | +€52 | +81.0% |
| Financial charges | 65/66B | €74 | €527 | +€453 | +617% |
| Recurring financial charges | 65 | €74 | €527 | +€453 | +617% |
| Profit (loss) for the period before taxes | 9903 | €214,133 | €222,023 | +€7,891 | +3.7% |
| Income taxes | 67/77 | €50,741 | €45,375 | -€5,366 | -10.6% |
| Profit (loss) for the period | 9904 | €163,392 | €176,648 | +€13,256 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €163,392 | €176,648 | +€13,256 | +8.1% |
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 14 October 2026 via checked.be.