DRO-Concept: 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.
DRO-Concept
Largest movements
- Cash +€20,257
up €20,257 (+47.1%), from €43,030 to €63,287
mainly Net result for the year (+€22,008) and Other debts (+€15,525)
- Tangible fixed assets +€6,097
up €6,097 (+127.0%), from €4,800 to €10,897
of which Furniture and vehicles: +€4,132
- Other debts +€15,525
up €15,525 (+1162.5%), from €1,336 to €16,861
- Tax, wage and social debts +€6,503
up €6,503 (+184.9%), from €3,517 to €10,020
- Reserves +€5,056
up €5,056 (+13.3%), from €38,045 to €43,101
- Gross operating margin +€47,548
up €47,548 (+210.0%), from €22,640 to €70,188
- Financial charges +€29,656
up €29,656 (+1143.2%), from €2,594 to €32,250
- Taxes +€4,726
up €4,726 (+107.8%), from €4,385 to €9,111
- Depreciation +€1,108
up €1,108 (+31.4%), from €3,530 to €4,638
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 | €67,969 | €94,967 | +€26,997 | +39.7% |
| Fixed assets | 21/28 | €4,825 | €10,922 | +€6,097 | +126.4% |
| Tangible fixed assets | 22/27 | €4,800 | €10,897 | +€6,097 | +127.0% |
| Plant, machinery and equipment | 23 | €408 | €2,373 | +€1,965 | +481.4% |
| Furniture and vehicles | 24 | €4,392 | €8,524 | +€4,132 | +94.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €63,144 | €84,044 | +€20,900 | +33.1% |
| Amounts receivable within one year | 40/41 | €19,057 | €19,520 | +€463 | +2.4% |
| Trade receivables | 40 | €19,057 | €19,520 | +€463 | +2.4% |
| Cash at bank and in hand | 54/58 | €43,030 | €63,287 | +€20,257 | +47.1% |
| Deferred charges and accrued income | 490/1 | €1,058 | €1,237 | +€180 | +17.0% |
| Total equity and liabilities | 10/49 | €67,969 | €94,967 | +€26,997 | +39.7% |
| Equity | 10/15 | €62,810 | €67,875 | +€5,065 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,045 | €43,101 | +€5,056 | +13.3% |
| Distributable reserves | 133 | €38,045 | €43,101 | +€5,056 | +13.3% |
| Profit (loss) carried forward | 14 | €18,566 | €18,574 | +€8 | 0.0% |
| Amounts payable | 17/49 | €5,159 | €27,092 | +€21,933 | +425.1% |
| Amounts payable within one year | 42/48 | €5,159 | €27,092 | +€21,933 | +425.1% |
| Trade debts | 44 | €307 | €211 | -€96 | -31.2% |
| Suppliers | 440/4 | €307 | €211 | -€96 | -31.2% |
| Taxes, remuneration and social security | 45 | €3,517 | €10,020 | +€6,503 | +184.9% |
| Taxes | 450/3 | €3,517 | €10,020 | +€6,503 | +184.9% |
| Other amounts payable | 47/48 | €1,336 | €16,861 | +€15,525 | +1162.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,530 | €4,638 | +€1,108 | +31.4% |
| Other operating charges | 640/8 | €2,180 | €2,180 | = | 0.0% |
| Gross operating margin | 9900 | €22,640 | €70,188 | +€47,548 | +210.0% |
| Operating profit (loss) | 9901 | €16,929 | €63,370 | +€46,440 | +274.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,594 | €32,250 | +€29,656 | +1143.2% |
| Recurring financial charges | 65 | €2,594 | €32,250 | +€29,656 | +1143.2% |
| Profit (loss) for the period before taxes | 9903 | €14,336 | €31,119 | +€16,783 | +117.1% |
| Income taxes | 67/77 | €4,385 | €9,111 | +€4,726 | +107.8% |
| Profit (loss) for the period | 9904 | €9,950 | €22,008 | +€12,058 | +121.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,950 | €22,008 | +€12,058 | +121.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.