DROMA: 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.
DROMA
Largest movements
- Receivables within one year +€9,472
up €9,472 (+58.4%), from €16,212 to €25,684
of which Trade receivables: +€14,328
- Cash -€4,403
down €4,403 (-32.7%), from €13,464 to €9,061
mainly Receivables within one year (-€9,472) and Debts after one year (-€5,380)
- Advances received +€11,491
new in 2025: €11,491
- Debts after one year -€5,380
no longer reported in 2025 (was €5,380)
- Tax, wage and social debts -€3,840
down €3,840 (-62.1%), from €6,180 to €2,340
of which Remuneration and social security: -€3,840
- Trade debts +€3,550
up €3,550 (+168.1%), from €2,112 to €5,663
- Current portion of long-term debt -€1,681
down €1,681 (-23.8%), from €7,061 to €5,380
- Gross operating margin -€11,416
down €11,416 (-66.0%), from €17,301 to €5,885
- Other operating charges +€1,302
up €1,302 (+58.4%), from €2,230 to €3,532
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 | €52,067 | €56,948 | +€4,881 | +9.4% |
| Fixed assets | 21/28 | €900 | €900 | = | 0.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €51,167 | €56,048 | +€4,881 | +9.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 290 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,212 | €25,684 | +€9,472 | +58.4% |
| Trade receivables | 40 | €2,576 | €16,904 | +€14,328 | +556.1% |
| Other amounts receivable | 41 | €13,635 | €8,780 | -€4,855 | -35.6% |
| Current investments | 50/53 | €845 | €624 | -€221 | -26.2% |
| Cash at bank and in hand | 54/58 | €13,464 | €9,061 | -€4,403 | -32.7% |
| Deferred charges and accrued income | 490/1 | €645 | €678 | +€33 | +5.1% |
| Total equity and liabilities | 10/49 | €52,067 | €56,948 | +€4,881 | +9.4% |
| Equity | 10/15 | €31,334 | €32,074 | +€741 | +2.4% |
| Contributions | 10/11 | €9,400 | €9,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,074 | €20,814 | +€741 | +3.7% |
| Amounts payable | 17/49 | €20,733 | €24,874 | +€4,141 | +20.0% |
| Amounts payable after more than one year | 17 | €5,380 | - | -€5,380 | |
| Financial debts | 170/4 | €5,380 | - | -€5,380 | |
| Amounts payable within one year | 42/48 | €15,354 | €24,874 | +€9,520 | +62.0% |
| Current portion of amounts payable after more than one year | 42 | €7,061 | €5,380 | -€1,681 | -23.8% |
| Trade debts | 44 | €2,112 | €5,663 | +€3,550 | +168.1% |
| Suppliers | 440/4 | €2,112 | €5,663 | +€3,550 | +168.1% |
| Advances received on contracts in progress | 46 | - | €11,491 | +€11,491 | |
| Taxes, remuneration and social security | 45 | €6,180 | €2,340 | -€3,840 | -62.1% |
| Taxes | 450/3 | €2,340 | €2,340 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,840 | - | -€3,840 | |
| Non-recurring operating income | 76A | - | €44,976 | +€44,976 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,060 | €1,060 | = | 0.0% |
| Other operating charges | 640/8 | €2,230 | €3,532 | +€1,302 | +58.4% |
| Gross operating margin | 9900 | €17,301 | €5,885 | -€11,416 | -66.0% |
| Operating profit (loss) | 9901 | €14,012 | €1,294 | -€12,718 | -90.8% |
| Financial charges | 65/66B | €532 | €553 | +€21 | +4.0% |
| Recurring financial charges | 65 | €532 | €553 | +€21 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €13,481 | €741 | -€12,740 | -94.5% |
| Profit (loss) for the period | 9904 | €13,481 | €741 | -€12,740 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,481 | €741 | -€12,740 | -94.5% |
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 12 October 2026 via checked.be.