DROGENBOX: 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.
DROGENBOX
Largest movements
- Tangible fixed assets -€375,449
down €375,449 (-5.4%), from €6.9m to €6.5m
of which Land and buildings: -€346,056
- Cash -€198,290
down €198,290 (-42.6%), from €465,491 to €267,201
mainly Debts after one year (-€310,118) and Current investments (-€160,722)
- Current investments +€160,722
up €160,722 (+3.8%), from €4.2m to €4.4m
- Debts after one year -€310,118
down €310,118 (-5.5%), from €5.7m to €5.4m
of which Financial debts: -€309,961
- Profit (loss) carried forward -€122,818
down €122,818 (-23.9%), from -€513,367 to -€636,185
- Gross operating margin -€31,052
down €31,052 (-10.8%), from €286,511 to €255,460
- Financial income +€20,992
up €20,992 (+12.3%), from €171,232 to €192,224
- Taxes +€18,105
up €18,105 (+3,479%), from €520 to €18,625
- Other operating charges -€16,613
down €16,613 (-31.0%), from €53,633 to €37,020
- Financial charges -€8,962
down €8,962 (-7.3%), from €122,301 to €113,339
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 | €11,671,129 | €11,260,619 | -€410,510 | -3.5% |
| Fixed assets | 21/28 | €6,919,388 | €6,543,939 | -€375,449 | -5.4% |
| Tangible fixed assets | 22/27 | €6,919,388 | €6,543,939 | -€375,449 | -5.4% |
| Land and buildings | 22 | €6,754,949 | €6,408,893 | -€346,056 | -5.1% |
| Plant, machinery and equipment | 23 | €62 | - | -€62 | |
| Furniture and vehicles | 24 | €164,378 | €135,046 | -€29,332 | -17.8% |
| Current assets | 29/58 | €4,751,741 | €4,716,680 | -€35,061 | -0.7% |
| Amounts receivable within one year | 40/41 | €49,306 | €38,109 | -€11,197 | -22.7% |
| Trade receivables | 40 | €23,267 | €11,930 | -€11,337 | -48.7% |
| Other amounts receivable | 41 | €26,039 | €26,179 | +€140 | +0.5% |
| Current investments | 50/53 | €4,234,122 | €4,394,844 | +€160,722 | +3.8% |
| Cash at bank and in hand | 54/58 | €465,491 | €267,201 | -€198,290 | -42.6% |
| Deferred charges and accrued income | 490/1 | €2,822 | €16,525 | +€13,703 | +486% |
| Total equity and liabilities | 10/49 | €11,671,129 | €11,260,619 | -€410,510 | -3.5% |
| Equity | 10/15 | €5,682,002 | €5,559,184 | -€122,818 | -2.2% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | - | -€300,000 | |
| Issued capital | 100 | €300,000 | - | -€300,000 | |
| Reserves | 13 | €5,895,368 | €5,895,368 | = | 0.0% |
| Distributable reserves | 133 | €5,895,368 | €5,895,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€513,367 | -€636,185 | -€122,818 | -23.9% |
| Amounts payable | 17/49 | €5,989,128 | €5,701,435 | -€287,693 | -4.8% |
| Amounts payable after more than one year | 17 | €5,672,497 | €5,362,379 | -€310,118 | -5.5% |
| Financial debts | 170/4 | €5,672,340 | €5,362,379 | -€309,961 | -5.5% |
| Other amounts payable | 178/9 | €157 | - | -€157 | |
| Amounts payable within one year | 42/48 | €316,631 | €339,056 | +€22,425 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €298,596 | €294,890 | -€3,706 | -1.2% |
| Trade debts | 44 | €15,678 | €42,604 | +€26,926 | +172% |
| Suppliers | 440/4 | €15,678 | €42,604 | +€26,926 | +172% |
| Taxes, remuneration and social security | 45 | €2,356 | €1,561 | -€795 | -33.7% |
| Taxes | 450/3 | €2,356 | €1,561 | -€795 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404,526 | €401,517 | -€3,009 | -0.7% |
| Other operating charges | 640/8 | €53,633 | €37,020 | -€16,613 | -31.0% |
| Gross operating margin | 9900 | €286,511 | €255,460 | -€31,052 | -10.8% |
| Operating profit (loss) | 9901 | -€171,648 | -€183,077 | -€11,429 | -6.7% |
| Financial income | 75/76B | €171,232 | €192,224 | +€20,992 | +12.3% |
| Recurring financial income | 75 | €171,232 | €192,224 | +€20,992 | +12.3% |
| Financial charges | 65/66B | €122,301 | €113,339 | -€8,962 | -7.3% |
| Recurring financial charges | 65 | €122,301 | €113,339 | -€8,962 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€122,717 | -€104,192 | +€18,525 | +15.1% |
| Income taxes | 67/77 | €520 | €18,625 | +€18,105 | +3,479% |
| Profit (loss) for the period | 9904 | -€123,237 | -€122,818 | +€420 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€123,237 | -€122,818 | +€420 | +0.3% |
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.