DROBE SANIHEATING: what changed
Two financial 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.
DROBE SANIHEATING
Largest movements
- Cash -€108,488
down €108,488 (-57.9%), from €187,468 to €78,980
mainly Current investments (-€73,815) and Investment in fixed assets (net) (-€67,308)
- Current investments +€73,815
new in 2025: €73,815
- Receivables within one year -€46,960
down €46,960 (-37.1%), from €126,575 to €79,615
of which Trade receivables: -€39,120
- Tangible fixed assets +€46,180
up €46,180 (+103%), from €44,938 to €91,119
of which Furniture and vehicles: +€49,858
- Stocks and contracts +€26,076
up €26,076 (+34.6%), from €75,345 to €101,421
- Trade debts -€5,148
down €5,148 (-9.1%), from €56,638 to €51,490
- Depreciation +€6,929
up €6,929 (+48.8%), from €14,199 to €21,128
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.
Derived cash bridge
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 | €440,273 | €432,696 | -€7,577 | -1.7% |
| Fixed assets | 21/28 | €45,284 | €91,464 | +€46,180 | +102% |
| Tangible fixed assets | 22/27 | €44,938 | €91,119 | +€46,180 | +103% |
| Plant, machinery and equipment | 23 | €14,067 | €10,389 | -€3,678 | -26.1% |
| Furniture and vehicles | 24 | €30,871 | €80,730 | +€49,858 | +162% |
| Financial fixed assets | 28 | €346 | €346 | = | 0.0% |
| Current assets | 29/58 | €394,989 | €341,232 | -€53,758 | -13.6% |
| Stocks and contracts in progress | 3 | €75,345 | €101,421 | +€26,076 | +34.6% |
| Stocks | 30/36 | €75,345 | €101,421 | +€26,076 | +34.6% |
| Amounts receivable within one year | 40/41 | €126,575 | €79,615 | -€46,960 | -37.1% |
| Trade receivables | 40 | €110,043 | €70,923 | -€39,120 | -35.5% |
| Other amounts receivable | 41 | €16,532 | €8,692 | -€7,839 | -47.4% |
| Current investments | 50/53 | - | €73,815 | +€73,815 | |
| Cash at bank and in hand | 54/58 | €187,468 | €78,980 | -€108,488 | -57.9% |
| Deferred charges and accrued income | 490/1 | €5,602 | €7,401 | +€1,799 | +32.1% |
| Total equity and liabilities | 10/49 | €440,273 | €432,696 | -€7,577 | -1.7% |
| Equity | 10/15 | €307,912 | €306,102 | -€1,810 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,452 | €285,642 | -€1,810 | -0.6% |
| Amounts payable | 17/49 | €132,361 | €126,594 | -€5,768 | -4.4% |
| Amounts payable within one year | 42/48 | €132,328 | €126,594 | -€5,735 | -4.3% |
| Trade debts | 44 | €56,638 | €51,490 | -€5,148 | -9.1% |
| Suppliers | 440/4 | €56,638 | €51,490 | -€5,148 | -9.1% |
| Advances received on contracts in progress | 46 | €15,000 | €15,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €647 | €0 | -€647 | -100% |
| Taxes | 450/3 | €647 | €0 | -€647 | -100% |
| Other amounts payable | 47/48 | €60,043 | €60,104 | +€61 | +0.1% |
| Accrued charges and deferred income | 492/3 | €33 | €0 | -€33 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,199 | €21,128 | +€6,929 | +48.8% |
| Other operating charges | 640/8 | €1,520 | €1,941 | +€422 | +27.7% |
| Gross operating margin | 9900 | €102,154 | €101,847 | -€308 | -0.3% |
| Operating profit (loss) | 9901 | €86,435 | €78,777 | -€7,658 | -8.9% |
| Financial income | 75/76B | €817 | €976 | +€159 | +19.4% |
| Recurring financial income | 75 | €817 | €976 | +€159 | +19.4% |
| Financial charges | 65/66B | €78 | €297 | +€219 | +279% |
| Recurring financial charges | 65 | €78 | €297 | +€219 | +279% |
| Profit (loss) for the period before taxes | 9903 | €87,174 | €79,456 | -€7,718 | -8.9% |
| Income taxes | 67/77 | €22,200 | €21,265 | -€935 | -4.2% |
| Profit (loss) for the period | 9904 | €64,974 | €58,190 | -€6,784 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,974 | €58,190 | -€6,784 | -10.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.