DRNO: 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.
DRNO
Largest movements
- Tangible fixed assets +€7,666
up €7,666 (+4.9%), from €156,335 to €164,000
- Current investments +€6,200
new in 2025: €6,200
- Reserves +€20,000
up €20,000 (+1075.3%), from €1,860 to €21,860
of which Distributable reserves: +€20,000
- Debts after one year -€15,204
down €15,204 (-22.4%), from €67,954 to €52,750
- Tax, wage and social debts +€6,545
up €6,545 (+85.0%), from €7,699 to €14,244
- Gross operating margin +€9,150
up €9,150 (+24.8%), from €36,965 to €46,116
- Taxes +€3,846
up €3,846 (+50.0%), from €7,699 to €11,545
- Financial charges -€2,808
down €2,808 (-74.5%), from €3,767 to €959
- Depreciation +€1,160
up €1,160 (+9.7%), from €11,894 to €13,053
- Other operating charges -€800
no longer reported in 2025 (was €800)
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 | €161,745 | €174,682 | +€12,938 | +8.0% |
| Fixed assets | 21/28 | €156,335 | €164,000 | +€7,666 | +4.9% |
| Tangible fixed assets | 22/27 | €156,335 | €164,000 | +€7,666 | +4.9% |
| Land and buildings | 22 | €134,750 | €136,249 | +€1,499 | +1.1% |
| Plant, machinery and equipment | 23 | €16,905 | €19,353 | +€2,448 | +14.5% |
| Furniture and vehicles | 24 | €4,679 | €8,399 | +€3,719 | +79.5% |
| Current assets | 29/58 | €5,410 | €10,682 | +€5,272 | +97.5% |
| Amounts receivable within one year | 40/41 | €706 | €1,200 | +€494 | +70.0% |
| Other amounts receivable | 41 | €706 | €1,200 | +€494 | +70.0% |
| Current investments | 50/53 | - | €6,200 | +€6,200 | |
| Cash at bank and in hand | 54/58 | €4,704 | €3,282 | -€1,422 | -30.2% |
| Total equity and liabilities | 10/49 | €161,745 | €174,682 | +€12,938 | +8.0% |
| Equity | 10/15 | €69,971 | €90,529 | +€20,558 | +29.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €21,860 | +€20,000 | +1075.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €49,511 | €50,069 | +€558 | +1.1% |
| Amounts payable | 17/49 | €91,774 | €84,153 | -€7,620 | -8.3% |
| Amounts payable after more than one year | 17 | €67,954 | €52,750 | -€15,204 | -22.4% |
| Financial debts | 170/4 | €67,954 | €52,750 | -€15,204 | -22.4% |
| Amounts payable within one year | 42/48 | €23,820 | €31,404 | +€7,584 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €16,121 | €15,204 | -€917 | -5.7% |
| Trade debts | 44 | - | €597 | +€597 | |
| Suppliers | 440/4 | - | €597 | +€597 | |
| Taxes, remuneration and social security | 45 | €7,699 | €14,244 | +€6,545 | +85.0% |
| Taxes | 450/3 | €7,699 | €14,244 | +€6,545 | +85.0% |
| Other amounts payable | 47/48 | - | €1,359 | +€1,359 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,894 | €13,053 | +€1,160 | +9.7% |
| Other operating charges | 640/8 | €800 | - | -€800 | |
| Gross operating margin | 9900 | €36,965 | €46,116 | +€9,150 | +24.8% |
| Operating profit (loss) | 9901 | €24,272 | €33,062 | +€8,791 | +36.2% |
| Financial charges | 65/66B | €3,767 | €959 | -€2,808 | -74.5% |
| Recurring financial charges | 65 | €3,767 | €959 | -€2,808 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €20,505 | €32,103 | +€11,599 | +56.6% |
| Income taxes | 67/77 | €7,699 | €11,545 | +€3,846 | +50.0% |
| Profit (loss) for the period | 9904 | €12,806 | €20,558 | +€7,752 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,806 | €20,558 | +€7,752 | +60.5% |
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 5 October 2026 via checked.be.