DROH!ME HORECA: 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.
DROH!ME HORECA
Largest movements
- Tangible fixed assets -€8,758
down €8,758 (-1.3%), from €693,209 to €684,451
of which Assets under construction and advance payments: -€42,000
- Other debts -€103,476
down €103,476 (-12.7%), from €811,639 to €708,163
- Profit (loss) carried forward +€75,502
up €75,502 (+8.2%), from -€917,744 to -€842,241
- Trade debts +€35,800
up €35,800 (+26.3%), from €136,306 to €172,107
- Gross operating margin +€98,416
up €98,416 (+497%), from €19,796 to €118,212
- Depreciation -€5,366
down €5,366 (-10.9%), from €49,450 to €44,084
- Financial charges -€1,450
down €1,450 (-75.5%), from €1,920 to €471
of which Financial charges: -€1,041
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 | €745,992 | €742,909 | -€3,083 | -0.4% |
| Fixed assets | 21/28 | €693,209 | €684,451 | -€8,758 | -1.3% |
| Tangible fixed assets | 22/27 | €693,209 | €684,451 | -€8,758 | -1.3% |
| Plant, machinery and equipment | 23 | €52,032 | €40,306 | -€11,726 | -22.5% |
| Other tangible fixed assets | 26 | €599,177 | €644,145 | +€44,968 | +7.5% |
| Assets under construction and advance payments | 27 | €42,000 | - | -€42,000 | |
| Current assets | 29/58 | €52,783 | €58,458 | +€5,675 | +10.8% |
| Amounts receivable within one year | 40/41 | €50,923 | €57,719 | +€6,796 | +13.3% |
| Trade receivables | 40 | €24,744 | €31,540 | +€6,796 | +27.5% |
| Other amounts receivable | 41 | €26,179 | €26,179 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €980 | €739 | -€242 | -24.7% |
| Deferred charges and accrued income | 490/1 | €879 | - | -€879 | |
| Total equity and liabilities | 10/49 | €745,992 | €742,909 | -€3,083 | -0.4% |
| Equity | 10/15 | -€813,697 | -€743,009 | +€70,688 | +8.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€917,744 | -€842,241 | +€75,502 | +8.2% |
| Investment grants | 15 | €74,047 | €69,232 | -€4,815 | -6.5% |
| Amounts payable | 17/49 | €1,559,689 | €1,485,918 | -€73,771 | -4.7% |
| Amounts payable after more than one year | 17 | €600,000 | €600,000 | = | 0.0% |
| Other amounts payable | 178/9 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €953,403 | €882,241 | -€71,163 | -7.5% |
| Trade debts | 44 | €136,306 | €172,107 | +€35,800 | +26.3% |
| Suppliers | 440/4 | €136,306 | €172,107 | +€35,800 | +26.3% |
| Taxes, remuneration and social security | 45 | €5,458 | €1,971 | -€3,487 | -63.9% |
| Taxes | 450/3 | €5,458 | €1,971 | -€3,487 | -63.9% |
| Other amounts payable | 47/48 | €811,639 | €708,163 | -€103,476 | -12.7% |
| Accrued charges and deferred income | 492/3 | €6,286 | €3,678 | -€2,608 | -41.5% |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,450 | €44,084 | -€5,366 | -10.9% |
| Other operating charges | 640/8 | €2,903 | €2,800 | -€103 | -3.5% |
| Gross operating margin | 9900 | €19,796 | €118,212 | +€98,416 | +497% |
| Operating profit (loss) | 9901 | -€32,721 | €71,158 | +€103,879 | |
| Financial income | 75/76B | €4,939 | €4,815 | -€125 | -2.5% |
| Recurring financial income | 75 | €4,939 | €4,815 | -€125 | -2.5% |
| Financial charges | 65/66B | €1,920 | €471 | -€1,450 | -75.5% |
| Recurring financial charges | 65 | €1,512 | €471 | -€1,041 | -68.9% |
| Non-recurring financial charges | 66B | €409 | - | -€409 | |
| Profit (loss) for the period before taxes | 9903 | -€29,702 | €75,502 | +€105,204 | |
| Profit (loss) for the period | 9904 | -€29,702 | €75,502 | +€105,204 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,702 | €75,502 | +€105,204 |
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 27 October 2026 via checked.be.