Droeshout A.: 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.
Droeshout A.
Largest movements
- Stocks and contracts -€18,486
down €18,486 (-9.6%), from €193,006 to €174,520
- Cash +€12,346
up €12,346 (+374.0%), from €3,301 to €15,647
mainly Stocks and contracts (+€18,486) and Net result for the year (+€7,594)
- Tangible fixed assets -€5,042
down €5,042 (-31.8%), from €15,876 to €10,834
of which Other tangible fixed assets: -€4,547
- Trade debts -€14,137
down €14,137 (-17.2%), from €82,068 to €67,931
- Reserves +€7,594
up €7,594 (+6.6%), from €114,838 to €122,431
of which Distributable reserves: +€5,735
- Tax, wage and social debts +€3,179
up €3,179 (+96.8%), from €3,282 to €6,461
of which Taxes: +€2,970
- Other debts -€3,165
no longer reported in 2025 (was €3,165)
- Financial charges -€3,670
down €3,670 (-45.4%), from €8,090 to €4,420
of which Financial charges: -€3,376
- Taxes +€1,804
new in 2025: €1,804
- Depreciation -€1,186
down €1,186 (-19.0%), from €6,228 to €5,042
- Other operating charges -€686
down €686 (-43.7%), from €1,570 to €885
- Gross operating margin +€388
up €388 (+2.0%), from €19,298 to €19,687
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 | €309,557 | €303,028 | -€6,529 | -2.1% |
| Fixed assets | 21/28 | €15,876 | €10,834 | -€5,042 | -31.8% |
| Tangible fixed assets | 22/27 | €15,876 | €10,834 | -€5,042 | -31.8% |
| Land and buildings | 22 | €1,191 | €1,191 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,568 | €1,568 | = | 0.0% |
| Furniture and vehicles | 24 | €1,376 | €882 | -€495 | -35.9% |
| Other tangible fixed assets | 26 | €11,741 | €7,193 | -€4,547 | -38.7% |
| Current assets | 29/58 | €293,681 | €292,194 | -€1,487 | -0.5% |
| Stocks and contracts in progress | 3 | €193,006 | €174,520 | -€18,486 | -9.6% |
| Stocks | 30/36 | €193,006 | €174,520 | -€18,486 | -9.6% |
| Amounts receivable within one year | 40/41 | €94,604 | €97,573 | +€2,969 | +3.1% |
| Trade receivables | 40 | €94,604 | €97,573 | +€2,969 | +3.1% |
| Cash at bank and in hand | 54/58 | €3,301 | €15,647 | +€12,346 | +374.0% |
| Deferred charges and accrued income | 490/1 | €2,770 | €4,453 | +€1,683 | +60.7% |
| Total equity and liabilities | 10/49 | €309,557 | €303,028 | -€6,529 | -2.1% |
| Equity | 10/15 | €121,043 | €128,637 | +€7,594 | +6.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €114,838 | €122,431 | +€7,594 | +6.6% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €114,838 | €120,572 | +€5,735 | +5.0% |
| Amounts payable | 17/49 | €188,515 | €174,391 | -€14,123 | -7.5% |
| Amounts payable within one year | 42/48 | €188,515 | €174,391 | -€14,123 | -7.5% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €82,068 | €67,931 | -€14,137 | -17.2% |
| Suppliers | 440/4 | €82,068 | €67,931 | -€14,137 | -17.2% |
| Taxes, remuneration and social security | 45 | €3,282 | €6,461 | +€3,179 | +96.8% |
| Taxes | 450/3 | €1,677 | €4,646 | +€2,970 | +177.1% |
| Remuneration and social security | 454/9 | €1,605 | €1,814 | +€209 | +13.0% |
| Other amounts payable | 47/48 | €3,165 | - | -€3,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,228 | €5,042 | -€1,186 | -19.0% |
| Other operating charges | 640/8 | €1,570 | €885 | -€686 | -43.7% |
| Gross operating margin | 9900 | €19,298 | €19,687 | +€388 | +2.0% |
| Operating profit (loss) | 9901 | €11,500 | €13,760 | +€2,260 | +19.7% |
| Financial income | 75/76B | €5 | €58 | +€52 | +996.0% |
| Recurring financial income | 75 | €5 | €58 | +€52 | +996.0% |
| Financial charges | 65/66B | €8,090 | €4,420 | -€3,670 | -45.4% |
| Recurring financial charges | 65 | €7,796 | €4,420 | -€3,376 | -43.3% |
| Non-recurring financial charges | 66B | €294 | - | -€294 | |
| Profit (loss) for the period before taxes | 9903 | €3,416 | €9,398 | +€5,982 | +175.1% |
| Income taxes | 67/77 | - | €1,804 | +€1,804 | |
| Profit (loss) for the period | 9904 | €3,416 | €7,594 | +€4,178 | +122.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,416 | €7,594 | +€4,178 | +122.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.