Droeshout J.: 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.
Droeshout J.
Largest movements
- Tangible fixed assets +€24,768
up €24,768 (+17.5%), from €141,330 to €166,098
of which Furniture and vehicles: +€34,923
- Stocks and contracts +€6,963
up €6,963 (+12.0%), from €57,820 to €64,783
- Debts after one year +€15,697
up €15,697 (+16.1%), from €97,215 to €112,912
- Trade debts +€9,829
up €9,829 (+11.5%), from €85,412 to €95,242
- Other debts +€8,765
new in 2025: €8,765
- Short-term financial debts -€5,465
down €5,465 (-65.3%), from €8,370 to €2,905
- Current portion of long-term debt +€3,139
up €3,139 (+18.3%), from €17,133 to €20,272
- Depreciation +€5,989
up €5,989 (+58.0%), from €10,329 to €16,318
- Gross operating margin +€2,529
up €2,529 (+3.3%), from €77,631 to €80,160
- Other operating charges -€1,067
no longer reported in 2025 (was €1,067)
- Taxes +€998
new in 2025: €998
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,678 | €288,859 | +€34,181 | +13.4% |
| Fixed assets | 21/28 | €141,330 | €166,098 | +€24,768 | +17.5% |
| Tangible fixed assets | 22/27 | €141,330 | €166,098 | +€24,768 | +17.5% |
| Land and buildings | 22 | €139,531 | €130,008 | -€9,523 | -6.8% |
| Plant, machinery and equipment | 23 | €1,799 | €1,167 | -€633 | -35.2% |
| Furniture and vehicles | 24 | - | €34,923 | +€34,923 | |
| Current assets | 29/58 | €113,347 | €122,761 | +€9,413 | +8.3% |
| Stocks and contracts in progress | 3 | €57,820 | €64,783 | +€6,963 | +12.0% |
| Stocks | 30/36 | €57,820 | €64,783 | +€6,963 | +12.0% |
| Amounts receivable within one year | 40/41 | €55,527 | €57,977 | +€2,450 | +4.4% |
| Trade receivables | 40 | €54,011 | €57,977 | +€3,966 | +7.3% |
| Other amounts receivable | 41 | €1,516 | - | -€1,516 | |
| Total equity and liabilities | 10/49 | €254,678 | €288,859 | +€34,181 | +13.4% |
| Equity | 10/15 | €26,423 | €29,308 | +€2,884 | +10.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,577 | €1,308 | +€2,884 | |
| Amounts payable | 17/49 | €228,255 | €259,551 | +€31,296 | +13.7% |
| Amounts payable after more than one year | 17 | €97,215 | €112,912 | +€15,697 | +16.1% |
| Financial debts | 170/4 | €97,215 | €112,912 | +€15,697 | +16.1% |
| Amounts payable within one year | 42/48 | €129,167 | €146,639 | +€17,472 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €17,133 | €20,272 | +€3,139 | +18.3% |
| Financial debts | 43 | €8,370 | €2,905 | -€5,465 | -65.3% |
| Credit institutions | 430/8 | €8,370 | €2,905 | -€5,465 | -65.3% |
| Trade debts | 44 | €85,412 | €95,242 | +€9,829 | +11.5% |
| Suppliers | 440/4 | €85,412 | €95,242 | +€9,829 | +11.5% |
| Taxes, remuneration and social security | 45 | €18,252 | €19,455 | +€1,203 | +6.6% |
| Taxes | 450/3 | €10,444 | €11,785 | +€1,341 | +12.8% |
| Remuneration and social security | 454/9 | €7,808 | €7,670 | -€138 | -1.8% |
| Other amounts payable | 47/48 | - | €8,765 | +€8,765 | |
| Accrued charges and deferred income | 492/3 | €1,873 | - | -€1,873 | |
| Remuneration, social security and pensions | 62 | €53,562 | €53,763 | +€202 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,329 | €16,318 | +€5,989 | +58.0% |
| Other operating charges | 640/8 | €1,067 | - | -€1,067 | |
| Gross operating margin | 9900 | €77,631 | €80,160 | +€2,529 | +3.3% |
| Operating profit (loss) | 9901 | €12,673 | €10,079 | -€2,595 | -20.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €6,118 | €6,201 | +€83 | +1.4% |
| Recurring financial charges | 65 | €6,053 | €6,201 | +€148 | +2.4% |
| Non-recurring financial charges | 66B | €65 | - | -€65 | |
| Profit (loss) for the period before taxes | 9903 | €6,555 | €3,882 | -€2,673 | -40.8% |
| Income taxes | 67/77 | - | €998 | +€998 | |
| Profit (loss) for the period | 9904 | €6,555 | €2,884 | -€3,671 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,555 | €2,884 | -€3,671 | -56.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.