DRMAIK: 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.
DRMAIK
Largest movements
- Cash +€18,575
up €18,575 (+19.0%), from €97,817 to €116,393
mainly Other debts (+€70,687) and Net result for the year (+€32,081)
- Tangible fixed assets +€17,577
up €17,577 (+775.2%), from €2,267 to €19,844
of which Other tangible fixed assets: +€15,063
- Other debts +€70,687
up €70,687 (+1299.4%), from €5,440 to €76,126
- Profit (loss) carried forward -€37,919
down €37,919 (-42.7%), from €88,773 to €50,855
- Trade debts +€2,589
up €2,589 (+65.9%), from €3,926 to €6,515
- Gross operating margin -€11,016
down €11,016 (-20.5%), from €53,743 to €42,727
- Taxes -€2,677
down €2,677 (-23.6%), from €11,347 to €8,670
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 | €101,487 | €138,650 | +€37,164 | +36.6% |
| Fixed assets | 21/28 | €2,267 | €19,844 | +€17,577 | +775.2% |
| Tangible fixed assets | 22/27 | €2,267 | €19,844 | +€17,577 | +775.2% |
| Plant, machinery and equipment | 23 | - | €1,030 | +€1,030 | |
| Furniture and vehicles | 24 | €2,267 | €3,751 | +€1,484 | +65.4% |
| Other tangible fixed assets | 26 | - | €15,063 | +€15,063 | |
| Current assets | 29/58 | €99,219 | €118,806 | +€19,587 | +19.7% |
| Amounts receivable within one year | 40/41 | - | €1,330 | +€1,330 | |
| Other amounts receivable | 41 | - | €1,330 | +€1,330 | |
| Cash at bank and in hand | 54/58 | €97,817 | €116,393 | +€18,575 | +19.0% |
| Deferred charges and accrued income | 490/1 | €1,402 | €1,084 | -€318 | -22.7% |
| Total equity and liabilities | 10/49 | €101,487 | €138,650 | +€37,164 | +36.6% |
| Equity | 10/15 | €91,773 | €53,855 | -€37,919 | -41.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,773 | €50,855 | -€37,919 | -42.7% |
| Amounts payable | 17/49 | €9,713 | €84,796 | +€75,082 | +773.0% |
| Amounts payable within one year | 42/48 | €9,713 | €84,796 | +€75,082 | +773.0% |
| Current portion of amounts payable after more than one year | 42 | - | €699 | +€699 | |
| Trade debts | 44 | €3,926 | €6,515 | +€2,589 | +65.9% |
| Suppliers | 440/4 | €3,926 | €6,515 | +€2,589 | +65.9% |
| Taxes, remuneration and social security | 45 | €347 | €1,456 | +€1,108 | +319.1% |
| Taxes | 450/3 | €347 | €1,456 | +€1,108 | +319.1% |
| Other amounts payable | 47/48 | €5,440 | €76,126 | +€70,687 | +1299.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €606 | €1,028 | +€422 | +69.6% |
| Other operating charges | 640/8 | - | €345 | +€345 | |
| Gross operating margin | 9900 | €53,743 | €42,727 | -€11,016 | -20.5% |
| Operating profit (loss) | 9901 | €53,136 | €41,354 | -€11,783 | -22.2% |
| Financial income | 75/76B | €150 | €1 | -€149 | -99.2% |
| Recurring financial income | 75 | €150 | €1 | -€149 | -99.2% |
| Financial charges | 65/66B | €205 | €603 | +€398 | +194.4% |
| Recurring financial charges | 65 | €205 | €603 | +€398 | +194.4% |
| Profit (loss) for the period before taxes | 9903 | €53,082 | €40,752 | -€12,330 | -23.2% |
| Income taxes | 67/77 | €11,347 | €8,670 | -€2,677 | -23.6% |
| Profit (loss) for the period | 9904 | €41,734 | €32,081 | -€9,653 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,734 | €32,081 | -€9,653 | -23.1% |
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 3 October 2026 via checked.be.