DROIT ET PROGRES: 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.
DROIT ET PROGRES
Largest movements
- Cash +€57,911
up €57,911 (+81.3%), from €71,223 to €129,133
mainly Net result for the year (+€57,932) and Other debts (+€14,550)
- Receivables within one year +€23,683
up €23,683 (+158.6%), from €14,929 to €38,611
of which Trade receivables: +€22,263
- Tangible fixed assets +€3,656
up €3,656 (+306.9%), from €1,191 to €4,848
of which Plant, machinery and equipment: +€2,077
- Profit (loss) carried forward +€57,932
up €57,932 (+74.4%), from €77,850 to €135,782
- Other debts +€14,550
up €14,550 (+442.3%), from €3,289 to €17,839
- Tax, wage and social debts +€7,134
up €7,134 (+819.1%), from €871 to €8,005
- Trade debts +€5,633
up €5,633 (+422.6%), from €1,333 to €6,966
- Gross operating margin +€36,114
up €36,114 (+81.1%), from €44,532 to €80,647
- Taxes +€8,900
up €8,900 (+73.9%), from €12,037 to €20,937
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 | €87,343 | €172,593 | +€85,250 | +97.6% |
| Fixed assets | 21/28 | €1,191 | €4,848 | +€3,656 | +306.9% |
| Tangible fixed assets | 22/27 | €1,191 | €4,848 | +€3,656 | +306.9% |
| Plant, machinery and equipment | 23 | - | €2,077 | +€2,077 | |
| Furniture and vehicles | 24 | €1,191 | €2,771 | +€1,580 | +132.6% |
| Current assets | 29/58 | €86,152 | €167,745 | +€81,593 | +94.7% |
| Amounts receivable within one year | 40/41 | €14,929 | €38,611 | +€23,683 | +158.6% |
| Trade receivables | 40 | €4,704 | €26,967 | +€22,263 | +473.3% |
| Other amounts receivable | 41 | €10,224 | €11,644 | +€1,420 | +13.9% |
| Cash at bank and in hand | 54/58 | €71,223 | €129,133 | +€57,911 | +81.3% |
| Total equity and liabilities | 10/49 | €87,343 | €172,593 | +€85,250 | +97.6% |
| Equity | 10/15 | €81,850 | €139,782 | +€57,932 | +70.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,850 | €135,782 | +€57,932 | +74.4% |
| Amounts payable | 17/49 | €5,493 | €32,810 | +€27,317 | +497.3% |
| Amounts payable within one year | 42/48 | €5,493 | €32,810 | +€27,317 | +497.3% |
| Trade debts | 44 | €1,333 | €6,966 | +€5,633 | +422.6% |
| Suppliers | 440/4 | €1,333 | €6,966 | +€5,633 | +422.6% |
| Taxes, remuneration and social security | 45 | €871 | €8,005 | +€7,134 | +819.1% |
| Taxes | 450/3 | €871 | €8,005 | +€7,134 | +819.1% |
| Other amounts payable | 47/48 | €3,289 | €17,839 | +€14,550 | +442.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174 | €710 | +€536 | +308.9% |
| Other operating charges | 640/8 | €1,190 | €1,148 | -€42 | -3.6% |
| Gross operating margin | 9900 | €44,532 | €80,647 | +€36,114 | +81.1% |
| Operating profit (loss) | 9901 | €43,169 | €78,789 | +€35,621 | +82.5% |
| Financial income | 75/76B | €224 | €813 | +€590 | +263.5% |
| Recurring financial income | 75 | €224 | €813 | +€590 | +263.5% |
| Financial charges | 65/66B | €821 | €733 | -€88 | -10.7% |
| Recurring financial charges | 65 | €821 | €733 | -€88 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €42,571 | €78,869 | +€36,298 | +85.3% |
| Income taxes | 67/77 | €12,037 | €20,937 | +€8,900 | +73.9% |
| Profit (loss) for the period | 9904 | €30,534 | €57,932 | +€27,398 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,534 | €57,932 | +€27,398 | +89.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.