DROBA: 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.
DROBA
Largest movements
- Tangible fixed assets -€19,823
down €19,823 (-48.5%), from €40,875 to €21,052
of which Land and buildings: -€25,446
- Cash +€7,664
up €7,664 (+1042.5%), from €735 to €8,399
mainly Net result for the year (+€114,672) and Investment in fixed assets (net) (+€18,206)
- Other debts -€130,887
down €130,887 (-72.6%), from €180,174 to €49,288
- Profit (loss) carried forward +€114,672
up €114,672 (+61.2%), from -€187,454 to -€72,783
- Tax, wage and social debts +€4,642
up €4,642 (+65.6%), from €7,072 to €11,714
- Gross operating margin +€86,990
up €86,990 (+275.9%), from €31,530 to €118,520
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 | €62,059 | €50,398 | -€11,661 | -18.8% |
| Fixed assets | 21/28 | €40,875 | €21,052 | -€19,823 | -48.5% |
| Tangible fixed assets | 22/27 | €40,875 | €21,052 | -€19,823 | -48.5% |
| Land and buildings | 22 | €25,446 | €0 | -€25,446 | -100.0% |
| Other tangible fixed assets | 26 | €15,428 | €21,052 | +€5,623 | +36.4% |
| Current assets | 29/58 | €21,185 | €29,347 | +€8,162 | +38.5% |
| Amounts receivable within one year | 40/41 | €19,360 | €19,360 | = | 0.0% |
| Trade receivables | 40 | €19,360 | €19,360 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €735 | €8,399 | +€7,664 | +1042.5% |
| Deferred charges and accrued income | 490/1 | €1,089 | €1,588 | +€498 | +45.7% |
| Total equity and liabilities | 10/49 | €62,059 | €50,398 | -€11,661 | -18.8% |
| Equity | 10/15 | -€126,713 | -€12,041 | +€114,672 | +90.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €10,742 | €10,742 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,742 | €5,742 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€187,454 | -€72,783 | +€114,672 | +61.2% |
| Amounts payable | 17/49 | €188,772 | €62,439 | -€126,333 | -66.9% |
| Amounts payable within one year | 42/48 | €188,772 | €62,439 | -€126,333 | -66.9% |
| Trade debts | 44 | €1,526 | €1,438 | -€88 | -5.8% |
| Suppliers | 440/4 | €1,526 | €1,438 | -€88 | -5.8% |
| Taxes, remuneration and social security | 45 | €7,072 | €11,714 | +€4,642 | +65.6% |
| Taxes | 450/3 | €7,072 | €11,714 | +€4,642 | +65.6% |
| Other amounts payable | 47/48 | €180,174 | €49,288 | -€130,887 | -72.6% |
| Non-recurring operating income | 76A | - | €4,254 | +€4,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,793 | €1,617 | -€176 | -9.8% |
| Other operating charges | 640/8 | €1,549 | €1,195 | -€353 | -22.8% |
| Gross operating margin | 9900 | €31,530 | €118,520 | +€86,990 | +275.9% |
| Operating profit (loss) | 9901 | €28,189 | €115,708 | +€87,519 | +310.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €519 | €631 | +€112 | +21.7% |
| Recurring financial charges | 65 | €519 | €631 | +€112 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €27,670 | €115,077 | +€87,407 | +315.9% |
| Income taxes | 67/77 | €150 | €405 | +€255 | +169.9% |
| Profit (loss) for the period | 9904 | €27,520 | €114,672 | +€87,152 | +316.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,520 | €114,672 | +€87,152 | +316.7% |
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 2 October 2026 via checked.be.