DRM MEDICAL: 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.
DRM MEDICAL
Largest movements
- Receivables within one year -€44,920
down €44,920 (-36.3%), from €123,583 to €78,663
of which Other amounts receivable: -€46,679
- Deferred charges and accrued income +€9,747
up €9,747 (+21.7%), from €44,887 to €54,634
- Cash +€8,007
up €8,007 (+1,187%), from €674 to €8,681
mainly Net result for the year (+€88,069) and Receivables within one year (+€44,920)
- Current investments +€2,400
up €2,400 (+14.3%), from €16,800 to €19,200
- Profit (loss) carried forward -€33,882
down €33,882 (-24.7%), from €137,284 to €103,402
- Tax, wage and social debts +€6,127
up €6,127 (+13.9%), from €43,969 to €50,097
of which Remuneration and social security: +€3,274
- Trade debts +€3,077
up €3,077 (+511%), from €602 to €3,679
- Gross operating margin +€24,237
up €24,237 (+20.9%), from €116,155 to €140,393
- Financial income +€2,261
up €2,261 (+40.2%), from €5,631 to €7,892
- Taxes +€1,838
up €1,838 (+11.0%), from €16,717 to €18,554
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 | €185,945 | €161,178 | -€24,767 | -13.3% |
| Current assets | 29/58 | €185,945 | €161,178 | -€24,767 | -13.3% |
| Amounts receivable within one year | 40/41 | €123,583 | €78,663 | -€44,920 | -36.3% |
| Trade receivables | 40 | €1,000 | €2,759 | +€1,759 | +176% |
| Other amounts receivable | 41 | €122,583 | €75,904 | -€46,679 | -38.1% |
| Current investments | 50/53 | €16,800 | €19,200 | +€2,400 | +14.3% |
| Cash at bank and in hand | 54/58 | €674 | €8,681 | +€8,007 | +1,187% |
| Deferred charges and accrued income | 490/1 | €44,887 | €54,634 | +€9,747 | +21.7% |
| Total equity and liabilities | 10/49 | €185,945 | €161,178 | -€24,767 | -13.3% |
| Equity | 10/15 | €141,284 | €107,402 | -€33,882 | -24.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,284 | €103,402 | -€33,882 | -24.7% |
| Amounts payable | 17/49 | €44,661 | €53,776 | +€9,115 | +20.4% |
| Amounts payable within one year | 42/48 | €44,572 | €53,776 | +€9,204 | +20.7% |
| Trade debts | 44 | €602 | €3,679 | +€3,077 | +511% |
| Suppliers | 440/4 | €602 | €3,679 | +€3,077 | +511% |
| Taxes, remuneration and social security | 45 | €43,969 | €50,097 | +€6,127 | +13.9% |
| Taxes | 450/3 | €36,869 | €39,722 | +€2,854 | +7.7% |
| Remuneration and social security | 454/9 | €7,101 | €10,375 | +€3,274 | +46.1% |
| Accrued charges and deferred income | 492/3 | €89 | €0 | -€89 | -100% |
| Remuneration, social security and pensions | 62 | €38,600 | €39,946 | +€1,346 | +3.5% |
| Other operating charges | 640/8 | €1,119 | €0 | -€1,119 | -100% |
| Gross operating margin | 9900 | €116,155 | €140,393 | +€24,237 | +20.9% |
| Operating profit (loss) | 9901 | €76,436 | €100,447 | +€24,011 | +31.4% |
| Financial income | 75/76B | €5,631 | €7,892 | +€2,261 | +40.2% |
| Recurring financial income | 75 | €5,631 | €7,892 | +€2,261 | +40.2% |
| Financial charges | 65/66B | €1,881 | €1,715 | -€166 | -8.8% |
| Recurring financial charges | 65 | €1,881 | €1,715 | -€166 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €80,186 | €106,624 | +€26,438 | +33.0% |
| Income taxes | 67/77 | €16,717 | €18,554 | +€1,838 | +11.0% |
| Profit (loss) for the period | 9904 | €63,469 | €88,069 | +€24,600 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,469 | €88,069 | +€24,600 | +38.8% |
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 28 October 2026 via checked.be.