Droconcept: 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.
Droconcept
Largest movements
- Receivables within one year -€51,994
down €51,994 (-43.9%), from €118,518 to €66,524
of which Trade receivables: -€34,046
- Trade debts -€33,885
down €33,885 (-91.6%), from €36,999 to €3,114
- Profit (loss) carried forward -€26,780
down €26,780 (-48.4%), from €55,331 to €28,551
- Other debts +€25,244
new in 2025: €25,244
- Short-term financial debts -€12,321
no longer reported in 2025 (was €12,321)
- Current portion of long-term debt -€2,734
down €2,734 (-66.2%), from €4,128 to €1,393
- Gross operating margin -€18,782
down €18,782 (-1977.5%), from -€950 to -€19,732
- Depreciation -€5,609
down €5,609 (-93.6%), from €5,991 to €382
- Financial charges +€3,881
up €3,881 (+215.6%), from €1,800 to €5,681
- Financial income -€390
no longer reported in 2025 (was €390)
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 | €118,963 | €66,988 | -€51,975 | -43.7% |
| Fixed assets | 21/28 | €395 | €13 | -€382 | -96.7% |
| Tangible fixed assets | 22/27 | €395 | €13 | -€382 | -96.7% |
| Plant, machinery and equipment | 23 | €116 | €13 | -€103 | -88.7% |
| Furniture and vehicles | 24 | €279 | - | -€279 | |
| Current assets | 29/58 | €118,568 | €66,975 | -€51,594 | -43.5% |
| Amounts receivable within one year | 40/41 | €118,518 | €66,524 | -€51,994 | -43.9% |
| Trade receivables | 40 | €99,170 | €65,124 | -€34,046 | -34.3% |
| Other amounts receivable | 41 | €19,348 | €1,400 | -€17,948 | -92.8% |
| Cash at bank and in hand | 54/58 | - | €231 | +€231 | |
| Deferred charges and accrued income | 490/1 | €50 | €220 | +€170 | +336.8% |
| Total equity and liabilities | 10/49 | €118,963 | €66,988 | -€51,975 | -43.7% |
| Equity | 10/15 | €63,387 | €36,607 | -€26,780 | -42.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €55,331 | €28,551 | -€26,780 | -48.4% |
| Amounts payable | 17/49 | €55,576 | €30,381 | -€25,195 | -45.3% |
| Amounts payable after more than one year | 17 | €1,393 | - | -€1,393 | |
| Financial debts | 170/4 | €1,393 | - | -€1,393 | |
| Amounts payable within one year | 42/48 | €54,182 | €30,381 | -€23,802 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | €4,128 | €1,393 | -€2,734 | -66.2% |
| Financial debts | 43 | €12,321 | - | -€12,321 | |
| Credit institutions | 430/8 | €12,321 | - | -€12,321 | |
| Trade debts | 44 | €36,999 | €3,114 | -€33,885 | -91.6% |
| Suppliers | 440/4 | €36,999 | €3,114 | -€33,885 | -91.6% |
| Taxes, remuneration and social security | 45 | €735 | €628 | -€106 | -14.5% |
| Taxes | 450/3 | €735 | €628 | -€106 | -14.5% |
| Other amounts payable | 47/48 | - | €25,244 | +€25,244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,991 | €382 | -€5,609 | -93.6% |
| Other operating charges | 640/8 | €861 | €717 | -€143 | -16.6% |
| Gross operating margin | 9900 | -€950 | -€19,732 | -€18,782 | -1977.5% |
| Operating profit (loss) | 9901 | -€7,801 | -€20,831 | -€13,030 | -167.0% |
| Financial income | 75/76B | €390 | - | -€390 | |
| Recurring financial income | 75 | €390 | - | -€390 | |
| Financial charges | 65/66B | €1,800 | €5,681 | +€3,881 | +215.6% |
| Recurring financial charges | 65 | €1,800 | €5,681 | +€3,881 | +215.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,211 | -€26,513 | -€17,302 | -187.8% |
| Income taxes | 67/77 | €382 | €268 | -€114 | -29.9% |
| Profit (loss) for the period | 9904 | -€9,593 | -€26,780 | -€17,187 | -179.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,593 | -€26,780 | -€17,187 | -179.2% |
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 3 October 2026 via checked.be.