DROM: 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.
DROM
Largest movements
- Cash +€41,603
up €41,603 (+35.4%), from €117,638 to €159,241
mainly Net result for the year (+€38,418) and Depreciation (+€28,917)
- Tangible fixed assets -€27,943
down €27,943 (-24.4%), from €114,564 to €86,621
of which Furniture and vehicles: -€23,408
- Reserves +€36,718
up €36,718 (+132.9%), from €27,630 to €64,348
- Debts after one year -€19,008
down €19,008 (-30.0%), from €63,285 to €44,277
- Other debts -€3,880
down €3,880 (-3.9%), from €98,659 to €94,778
- Trade debts +€2,690
up €2,690 (+41.7%), from €6,448 to €9,138
- Gross operating margin +€10,236
up €10,236 (+13.5%), from €75,973 to €86,209
- Depreciation +€3,995
up €3,995 (+16.0%), from €24,922 to €28,917
- Other operating charges -€1,112
down €1,112 (-48.4%), from €2,299 to €1,187
- Taxes +€1,101
up €1,101 (+11.8%), from €9,331 to €10,432
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,962 | €265,762 | +€14,799 | +5.9% |
| Fixed assets | 21/28 | €114,564 | €86,621 | -€27,943 | -24.4% |
| Tangible fixed assets | 22/27 | €114,564 | €86,621 | -€27,943 | -24.4% |
| Plant, machinery and equipment | 23 | €29,363 | €24,828 | -€4,534 | -15.4% |
| Furniture and vehicles | 24 | €85,201 | €61,793 | -€23,408 | -27.5% |
| Current assets | 29/58 | €136,398 | €179,141 | +€42,742 | +31.3% |
| Amounts receivable within one year | 40/41 | €14,418 | €15,055 | +€637 | +4.4% |
| Trade receivables | 40 | €13,749 | €12,818 | -€931 | -6.8% |
| Other amounts receivable | 41 | €669 | €2,238 | +€1,568 | +234.4% |
| Cash at bank and in hand | 54/58 | €117,638 | €159,241 | +€41,603 | +35.4% |
| Deferred charges and accrued income | 490/1 | €4,342 | €4,844 | +€502 | +11.6% |
| Total equity and liabilities | 10/49 | €250,962 | €265,762 | +€14,799 | +5.9% |
| Equity | 10/15 | €46,230 | €82,948 | +€36,718 | +79.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,630 | €64,348 | +€36,718 | +132.9% |
| Distributable reserves | 133 | €27,630 | €64,348 | +€36,718 | +132.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €204,732 | €182,813 | -€21,919 | -10.7% |
| Amounts payable after more than one year | 17 | €63,285 | €44,277 | -€19,008 | -30.0% |
| Financial debts | 170/4 | €63,285 | €44,277 | -€19,008 | -30.0% |
| Amounts payable within one year | 42/48 | €137,615 | €134,785 | -€2,830 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €18,122 | €19,008 | +€886 | +4.9% |
| Financial debts | 43 | €5,833 | €4,057 | -€1,776 | -30.4% |
| Credit institutions | 430/8 | €5,833 | €4,057 | -€1,776 | -30.4% |
| Trade debts | 44 | €6,448 | €9,138 | +€2,690 | +41.7% |
| Suppliers | 440/4 | €6,448 | €9,138 | +€2,690 | +41.7% |
| Taxes, remuneration and social security | 45 | €8,552 | €7,802 | -€750 | -8.8% |
| Taxes | 450/3 | €8,552 | €7,802 | -€750 | -8.8% |
| Other amounts payable | 47/48 | €98,659 | €94,778 | -€3,880 | -3.9% |
| Accrued charges and deferred income | 492/3 | €3,832 | €3,752 | -€81 | -2.1% |
| Non-recurring operating income | 76A | €7,438 | €0 | -€7,438 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,922 | €28,917 | +€3,995 | +16.0% |
| Other operating charges | 640/8 | €2,299 | €1,187 | -€1,112 | -48.4% |
| Gross operating margin | 9900 | €75,973 | €86,209 | +€10,236 | +13.5% |
| Operating profit (loss) | 9901 | €48,752 | €56,105 | +€7,353 | +15.1% |
| Financial income | 75/76B | €2 | €5 | +€3 | +128.5% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +128.5% |
| Financial charges | 65/66B | €8,059 | €7,260 | -€798 | -9.9% |
| Recurring financial charges | 65 | €8,059 | €7,260 | -€798 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €40,695 | €48,850 | +€8,154 | +20.0% |
| Income taxes | 67/77 | €9,331 | €10,432 | +€1,101 | +11.8% |
| Profit (loss) for the period | 9904 | €31,365 | €38,418 | +€7,054 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,365 | €38,418 | +€7,054 | +22.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.