DRN GROUP: 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.
DRN GROUP
Largest movements
- Tangible fixed assets +€239,622
up €239,622 (+3978.4%), from €6,023 to €245,645
of which Land and buildings: +€239,737
- Financial fixed assets +€35,000
up €35,000 (+17073.2%), from €205 to €35,205
- Receivables within one year +€11,987
up €11,987 (+132.2%), from €9,065 to €21,052
- Debts after one year +€202,871
new in 2025: €202,871
- Reserves +€83,083
new in 2025: €83,083
- Profit (loss) carried forward -€41,375
no longer reported in 2025 (was €41,375)
- Current portion of long-term debt +€17,129
new in 2025: €17,129
- Short-term financial debts +€12,538
new in 2025: €12,538
- Gross operating margin +€101,567
up €101,567 (+132.4%), from €76,703 to €178,270
- Staff costs +€48,439
up €48,439 (+231.7%), from €20,902 to €69,341
- Depreciation +€36,009
up €36,009 (+6583.0%), from €547 to €36,556
- Financial charges +€7,898
up €7,898 (+241.5%), from €3,270 to €11,168
- Taxes +€6,141
up €6,141 (+59.2%), from €10,366 to €16,507
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 | €110,756 | €395,643 | +€284,887 | +257.2% |
| Fixed assets | 21/28 | €7,192 | €281,671 | +€274,479 | +3816.4% |
| Intangible fixed assets | 21 | €964 | €821 | -€143 | -14.8% |
| Tangible fixed assets | 22/27 | €6,023 | €245,645 | +€239,622 | +3978.4% |
| Land and buildings | 22 | - | €239,737 | +€239,737 | |
| Furniture and vehicles | 24 | €6,023 | €5,908 | -€115 | -1.9% |
| Financial fixed assets | 28 | €205 | €35,205 | +€35,000 | +17073.2% |
| Current assets | 29/58 | €103,564 | €113,972 | +€10,408 | +10.0% |
| Stocks and contracts in progress | 3 | €44,055 | €41,168 | -€2,887 | -6.6% |
| Stocks | 30/36 | €44,055 | €41,168 | -€2,887 | -6.6% |
| Amounts receivable within one year | 40/41 | €9,065 | €21,052 | +€11,987 | +132.2% |
| Trade receivables | 40 | €9,065 | €21,052 | +€11,987 | +132.2% |
| Cash at bank and in hand | 54/58 | €49,444 | €51,510 | +€2,066 | +4.2% |
| Deferred charges and accrued income | 490/1 | €1,000 | €242 | -€758 | -75.8% |
| Total equity and liabilities | 10/49 | €110,756 | €395,643 | +€284,887 | +257.2% |
| Equity | 10/15 | €44,375 | €86,083 | +€41,708 | +94.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €83,083 | +€83,083 | |
| Distributable reserves | 133 | - | €83,083 | +€83,083 | |
| Profit (loss) carried forward | 14 | €41,375 | - | -€41,375 | |
| Amounts payable | 17/49 | €66,381 | €309,560 | +€243,179 | +366.3% |
| Amounts payable after more than one year | 17 | - | €202,871 | +€202,871 | |
| Financial debts | 170/4 | - | €202,871 | +€202,871 | |
| Amounts payable within one year | 42/48 | €66,374 | €106,484 | +€40,110 | +60.4% |
| Current portion of amounts payable after more than one year | 42 | - | €17,129 | +€17,129 | |
| Financial debts | 43 | - | €12,538 | +€12,538 | |
| Credit institutions | 430/8 | - | €12,538 | +€12,538 | |
| Trade debts | 44 | €48,429 | €45,269 | -€3,160 | -6.5% |
| Suppliers | 440/4 | €48,429 | €45,269 | -€3,160 | -6.5% |
| Taxes, remuneration and social security | 45 | €17,444 | €27,532 | +€10,088 | +57.8% |
| Taxes | 450/3 | €12,524 | €14,834 | +€2,310 | +18.4% |
| Remuneration and social security | 454/9 | €4,920 | €12,698 | +€7,778 | +158.1% |
| Other amounts payable | 47/48 | €501 | €4,016 | +€3,515 | +701.6% |
| Accrued charges and deferred income | 492/3 | €7 | €205 | +€198 | +2828.6% |
| Remuneration, social security and pensions | 62 | €20,902 | €69,341 | +€48,439 | +231.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €36,556 | +€36,009 | +6583.0% |
| Other operating charges | 640/8 | €244 | €1,989 | +€1,745 | +715.2% |
| Gross operating margin | 9900 | €76,703 | €178,270 | +€101,567 | +132.4% |
| Operating profit (loss) | 9901 | €55,010 | €70,384 | +€15,374 | +27.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,270 | €11,168 | +€7,898 | +241.5% |
| Recurring financial charges | 65 | €3,270 | €11,168 | +€7,898 | +241.5% |
| Profit (loss) for the period before taxes | 9903 | €51,741 | €59,216 | +€7,475 | +14.4% |
| Income taxes | 67/77 | €10,366 | €16,507 | +€6,141 | +59.2% |
| Profit (loss) for the period | 9904 | €41,375 | €42,709 | +€1,334 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,375 | €42,709 | +€1,334 | +3.2% |
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 6 October 2026 via checked.be.