DROIA: 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.
What changed
DROIA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€682,153
2024 · €759,705-€77,552
Equity
€1.8m
2024 · €1.6m+€232,153
Cash
€74,351
2024 · €587,787-€513,435
Balance sheet total
€37.8m
2024 · €36.6m+€1.3m
Largest movements
Assets
- Receivables within one year +€1.9m
up €1.9m (+137%), from €1.4m to €3.2m
of which Other amounts receivable: +€1.8m
- Cash -€513,435
down €513,435 (-87.4%), from €587,787 to €74,351
mainly Receivables within one year (-€1.9m) and Contributions, distributions and other (-€450,000)
Equity and liabilities
- Debts after one year +€1.1m
up €1.1m (+3.6%), from €31.7m to €32.8m
Income statement
- Turnover -€348,018
down €348,018 (-6.5%), from €5.4m to €5.0m
- Financial charges -€304,982
down €304,982 (-16.2%), from €1.9m to €1.6m
- Services and other goods +€96,492
up €96,492 (+6.8%), from €1.4m to €1.5m
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.
Result 2024
€759,705
Turnover
-€348,018
Other operating income
+€10,808
Services and other goods
-€96,492
Staff costs
-€12,551
Depreciation
+€27,399
Other operating charges
+€116
Other operating items
-€683
Financial income
+€5,949
Financial charges
+€304,982
Taxes
+€30,938
Result 2025
€682,153
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€1.2m
Investment
-€2,840
Financing
+€693,098
Cash 2024
€587,787
From operations (derived)
-€1.2m
Net result for the year
+€682,153
Depreciation
+€137,911
Receivables within one year
-€1.9m
Deferred charges and accrued income
-€25,112
Provisions
+€9,083
Trade debts
+€144,945
Tax, wage and social debts
+€10,472
Other debts
+€126
Accrued charges and deferred income
-€287,118
Investment (derived)
-€2,840
Investment in fixed assets (net)
-€2,840
Financing
+€693,098
Debts after one year
+€1.1m
Contributions, distributions and other
-€450,000
Cash 2025
€74,351
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,588,727 | €37,841,485 | +€1.3m | +3.4% |
| Fixed assets | 21/28 | €34,535,603 | €34,400,532 | -€135,072 | -0.4% |
| Tangible fixed assets | 22/27 | €844,806 | €709,735 | -€135,072 | -16.0% |
| Plant, machinery and equipment | 23 | €696,225 | €604,374 | -€91,851 | -13.2% |
| Furniture and vehicles | 24 | €148,581 | €105,361 | -€43,220 | -29.1% |
| Financial fixed assets | 28 | €33,690,797 | €33,690,797 | = | 0.0% |
| Affiliated companies | 280/1 | €33,660,497 | €33,660,497 | = | 0.0% |
| Participating interests | 280 | €33,660,497 | €33,660,497 | = | 0.0% |
| Other financial fixed assets | 284/8 | €30,300 | €30,300 | = | 0.0% |
| Shares | 284 | €30,300 | €30,300 | = | 0.0% |
| Current assets | 29/58 | €2,053,123 | €3,440,953 | +€1.4m | +67.6% |
| Amounts receivable within one year | 40/41 | €1,365,293 | €3,241,446 | +€1.9m | +137% |
| Trade receivables | 40 | €1,337,963 | €1,380,002 | +€42,039 | +3.1% |
| Other amounts receivable | 41 | €27,330 | €1,861,444 | +€1.8m | +6,711% |
| Cash at bank and in hand | 54/58 | €587,787 | €74,351 | -€513,435 | -87.4% |
| Deferred charges and accrued income | 490/1 | €100,044 | €125,157 | +€25,112 | +25.1% |
| Total equity and liabilities | 10/49 | €36,588,727 | €37,841,485 | +€1.3m | +3.4% |
| Equity | 10/15 | €1,571,952 | €1,804,105 | +€232,153 | +14.8% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €1,071,000 | €1,304,000 | +€233,000 | +21.8% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €198 | €198 | = | 0.0% |
| Distributable reserves | 133 | €1,020,802 | €1,253,802 | +€233,000 | +22.8% |
| Profit (loss) carried forward | 14 | €952 | €105 | -€847 | -89.0% |
| Provisions and deferred taxes | 16 | €24,243 | €33,326 | +€9,083 | +37.5% |
| Provisions for liabilities and charges | 160/5 | €24,243 | €33,326 | +€9,083 | +37.5% |
| Major repairs and maintenance | 162 | €24,243 | €33,326 | +€9,083 | +37.5% |
| Amounts payable | 17/49 | €34,992,531 | €36,004,054 | +€1.0m | +2.9% |
| Amounts payable after more than one year | 17 | €31,667,409 | €32,810,506 | +€1.1m | +3.6% |
| Financial debts | 170/4 | €31,667,409 | €32,810,506 | +€1.1m | +3.6% |
| Subordinated loans | 170 | €31,417,409 | €32,760,506 | +€1.3m | +4.3% |
| Credit institutions | 173 | €250,000 | €50,000 | -€200,000 | -80.0% |
| Amounts payable within one year | 42/48 | €1,527,623 | €1,683,165 | +€155,542 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €113,943 | €258,888 | +€144,945 | +127% |
| Suppliers | 440/4 | €113,943 | €258,888 | +€144,945 | +127% |
| Taxes, remuneration and social security | 45 | €113,680 | €124,151 | +€10,472 | +9.2% |
| Taxes | 450/3 | - | €30,069 | +€30,069 | |
| Remuneration and social security | 454/9 | €113,680 | €94,082 | -€19,597 | -17.2% |
| Other amounts payable | 47/48 | €1,100,000 | €1,100,126 | +€126 | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,797,500 | €1,510,382 | -€287,118 | -16.0% |
| Operating income | 70/76A | €5,525,517 | €5,187,652 | -€337,865 | -6.1% |
| Turnover | 70 | €5,381,432 | €5,033,415 | -€348,018 | -6.5% |
| Other operating income | 74 | €142,923 | €153,731 | +€10,808 | +7.6% |
| Non-recurring operating income | 76A | €1,163 | €507 | -€656 | -56.4% |
| Operating charges | 60/66A | €2,607,574 | €2,689,129 | +€81,556 | +3.1% |
| Services and other goods | 61 | €1,417,925 | €1,514,417 | +€96,492 | +6.8% |
| Remuneration, social security and pensions | 62 | €1,003,604 | €1,016,156 | +€12,551 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,311 | €137,911 | -€27,399 | -16.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €9,083 | €9,083 | = | 0.0% |
| Other operating charges | 640/8 | €11,417 | €11,301 | -€116 | -1.0% |
| Non-recurring operating charges | 66A | €233 | €260 | +€27 | +11.7% |
| Operating profit (loss) | 9901 | €2,917,944 | €2,498,523 | -€419,421 | -14.4% |
| Financial income | 75/76B | €3,618 | €9,566 | +€5,949 | +164% |
| Recurring financial income | 75 | €3,618 | €9,566 | +€5,949 | +164% |
| Income from current assets | 751 | €9 | €5,650 | +€5,641 | +61,382% |
| Other financial income | 752/9 | €3,609 | €3,916 | +€308 | +8.5% |
| Financial charges | 65/66B | €1,885,850 | €1,580,868 | -€304,982 | -16.2% |
| Recurring financial charges | 65 | €1,885,850 | €1,580,868 | -€304,982 | -16.2% |
| Debt charges | 650 | €1,876,626 | €1,567,675 | -€308,951 | -16.5% |
| Other financial charges | 652/9 | €9,224 | €13,193 | +€3,969 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €1,035,712 | €927,221 | -€108,490 | -10.5% |
| Income taxes | 67/77 | €276,007 | €245,069 | -€30,938 | -11.2% |
| Taxes | 670/3 | €276,007 | €245,069 | -€30,938 | -11.2% |
| Profit (loss) for the period | 9904 | €759,705 | €682,153 | -€77,552 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €759,705 | €682,153 | -€77,552 | -10.2% |
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 21 October 2026 via checked.be.