DRMAT: 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.
DRMAT
Largest movements
- Receivables within one year +€109,089
up €109,089 (+49.5%), from €220,425 to €329,514
of which Trade receivables: +€154,785
- Tangible fixed assets -€58,840
down €58,840 (-10.2%), from €579,269 to €520,429
of which Plant, machinery and equipment: -€39,087
- Trade debts +€109,831
up €109,831 (+12.4%), from €883,065 to €992,896
- Profit (loss) carried forward -€55,025
down €55,025 (-55.6%), from -€98,911 to -€153,936
- Tax, wage and social debts -€23,549
down €23,549 (-85.6%), from €27,497 to €3,948
of which Remuneration and social security: -€13,700
- Other debts +€13,956
up €13,956 (+2791.2%), from €500 to €14,456
- Staff costs -€23,921
down €23,921 (-16.4%), from €145,458 to €121,537
- Gross operating margin +€19,061
up €19,061 (+11.6%), from €164,575 to €183,636
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.
Cash bridge derived
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 | €827,617 | €870,246 | +€42,629 | +5.2% |
| Fixed assets | 21/28 | €579,269 | €520,429 | -€58,840 | -10.2% |
| Tangible fixed assets | 22/27 | €579,269 | €520,429 | -€58,840 | -10.2% |
| Plant, machinery and equipment | 23 | €507,013 | €467,926 | -€39,087 | -7.7% |
| Furniture and vehicles | 24 | €45,049 | €32,107 | -€12,942 | -28.7% |
| Leasing and similar rights | 25 | €27,208 | €20,396 | -€6,811 | -25.0% |
| Current assets | 29/58 | €248,348 | €349,817 | +€101,470 | +40.9% |
| Amounts receivable within one year | 40/41 | €220,425 | €329,514 | +€109,089 | +49.5% |
| Trade receivables | 40 | €54,666 | €209,451 | +€154,785 | +283.1% |
| Other amounts receivable | 41 | €165,759 | €120,063 | -€45,696 | -27.6% |
| Cash at bank and in hand | 54/58 | €21,260 | €16,491 | -€4,769 | -22.4% |
| Deferred charges and accrued income | 490/1 | €6,662 | €3,812 | -€2,850 | -42.8% |
| Total equity and liabilities | 10/49 | €827,617 | €870,246 | +€42,629 | +5.2% |
| Equity | 10/15 | -€93,911 | -€148,936 | -€55,025 | -58.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,911 | -€153,936 | -€55,025 | -55.6% |
| Amounts payable | 17/49 | €921,528 | €1,019,181 | +€97,654 | +10.6% |
| Amounts payable after more than one year | 17 | €5,491 | - | -€5,491 | |
| Financial debts | 170/4 | €5,491 | - | -€5,491 | |
| Amounts payable within one year | 42/48 | €916,036 | €1,019,181 | +€103,145 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €4,975 | €5,491 | +€517 | +10.4% |
| Financial debts | 43 | - | €2,390 | +€2,390 | |
| Other loans | 439 | - | €2,390 | +€2,390 | |
| Trade debts | 44 | €883,065 | €992,896 | +€109,831 | +12.4% |
| Suppliers | 440/4 | €883,065 | €992,896 | +€109,831 | +12.4% |
| Taxes, remuneration and social security | 45 | €27,497 | €3,948 | -€23,549 | -85.6% |
| Taxes | 450/3 | €11,242 | €1,393 | -€9,849 | -87.6% |
| Remuneration and social security | 454/9 | €16,255 | €2,555 | -€13,700 | -84.3% |
| Other amounts payable | 47/48 | €500 | €14,456 | +€13,956 | +2791.2% |
| Remuneration, social security and pensions | 62 | €145,458 | €121,537 | -€23,921 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,041 | €113,779 | -€1,261 | -1.1% |
| Other operating charges | 640/8 | €2,439 | €2,859 | +€420 | +17.2% |
| Gross operating margin | 9900 | €164,575 | €183,636 | +€19,061 | +11.6% |
| Operating profit (loss) | 9901 | -€98,362 | -€54,540 | +€43,823 | +44.6% |
| Financial income | 75/76B | €1,682 | €472 | -€1,210 | -72.0% |
| Recurring financial income | 75 | €1,682 | €472 | -€1,210 | -72.0% |
| Financial charges | 65/66B | €2,031 | €741 | -€1,290 | -63.5% |
| Recurring financial charges | 65 | €1,031 | €741 | -€291 | -28.2% |
| Non-recurring financial charges | 66B | €999 | - | -€999 | |
| Profit (loss) for the period before taxes | 9903 | -€98,711 | -€54,808 | +€43,902 | +44.5% |
| Income taxes | 67/77 | €200 | €216 | +€16 | +8.2% |
| Profit (loss) for the period | 9904 | -€98,911 | -€55,025 | +€43,886 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€98,911 | -€55,025 | +€43,886 | +44.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.