DROMEN ENZO: 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.
DROMEN ENZO
Largest movements
- Cash -€48,911
down €48,911 (-50.6%), from €96,690 to €47,780
mainly Contributions, distributions and other (-€63,265) and Current portion of long-term debt (-€32,574)
- Receivables within one year -€25,134
down €25,134 (-15.0%), from €167,142 to €142,008
of which Other amounts receivable: -€27,247
- Tangible fixed assets -€16,505
down €16,505 (-7.4%), from €222,022 to €205,516
of which Land and buildings: -€15,889
- Reserves -€62,448
down €62,448 (-29.8%), from €209,534 to €147,086
of which Distributable reserves: -€62,448
- Other debts +€61,219
up €61,219 (+4,981%), from €1,229 to €62,448
- Current portion of long-term debt -€32,574
down €32,574 (-56.1%), from €58,053 to €25,479
- Debts after one year -€25,479
down €25,479 (-16.0%), from €159,325 to €133,846
- Profit (loss) carried forward -€20,690
new in 2025: -€20,690
- Gross operating margin -€242,579
down €242,579 (-97.1%), from €249,697 to €7,118
- Staff costs -€70,156
down €70,156 (-99.9%), from €70,215 to €59
- Taxes -€41,405
down €41,405 (-99.4%), from €41,669 to €264
- Other operating charges -€8,910
down €8,910 (-71.8%), from €12,418 to €3,508
- Financial income +€3,594
up €3,594 (+2,279%), from €158 to €3,752
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 | €538,355 | €451,029 | -€87,326 | -16.2% |
| Fixed assets | 21/28 | €222,022 | €205,516 | -€16,505 | -7.4% |
| Tangible fixed assets | 22/27 | €222,022 | €205,516 | -€16,505 | -7.4% |
| Land and buildings | 22 | €219,485 | €203,597 | -€15,889 | -7.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,536 | €1,920 | -€616 | -24.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €316,333 | €245,512 | -€70,820 | -22.4% |
| Amounts receivable within one year | 40/41 | €167,142 | €142,008 | -€25,134 | -15.0% |
| Trade receivables | 40 | €28,790 | €30,902 | +€2,113 | +7.3% |
| Other amounts receivable | 41 | €138,353 | €111,106 | -€27,247 | -19.7% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €96,690 | €47,780 | -€48,911 | -50.6% |
| Deferred charges and accrued income | 490/1 | €2,500 | €5,725 | +€3,224 | +129% |
| Total equity and liabilities | 10/49 | €538,355 | €451,029 | -€87,326 | -16.2% |
| Equity | 10/15 | €215,734 | €132,596 | -€83,138 | -38.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €209,534 | €147,086 | -€62,448 | -29.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €209,534 | €147,086 | -€62,448 | -29.8% |
| Profit (loss) carried forward | 14 | - | -€20,690 | -€20,690 | |
| Amounts payable | 17/49 | €322,621 | €318,433 | -€4,188 | -1.3% |
| Amounts payable after more than one year | 17 | €159,325 | €133,846 | -€25,479 | -16.0% |
| Financial debts | 170/4 | €159,325 | €133,846 | -€25,479 | -16.0% |
| Amounts payable within one year | 42/48 | €146,796 | €167,053 | +€20,256 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €58,053 | €25,479 | -€32,574 | -56.1% |
| Financial debts | 43 | - | €232 | +€232 | |
| Credit institutions | 430/8 | - | €232 | +€232 | |
| Trade debts | 44 | €5,032 | €6,098 | +€1,065 | +21.2% |
| Suppliers | 440/4 | €5,032 | €6,098 | +€1,065 | +21.2% |
| Taxes, remuneration and social security | 45 | €82,482 | €72,796 | -€9,685 | -11.7% |
| Taxes | 450/3 | €9,685 | €0 | -€9,685 | -100% |
| Remuneration and social security | 454/9 | €72,796 | €72,796 | = | 0.0% |
| Other amounts payable | 47/48 | €1,229 | €62,448 | +€61,219 | +4,981% |
| Accrued charges and deferred income | 492/3 | €16,500 | €17,535 | +€1,035 | +6.3% |
| Non-recurring operating income | 76A | €189,624 | €0 | -€189,624 | -100% |
| Remuneration, social security and pensions | 62 | €70,215 | €59 | -€70,156 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,903 | €20,222 | +€319 | +1.6% |
| Other operating charges | 640/8 | €12,418 | €3,508 | -€8,910 | -71.8% |
| Gross operating margin | 9900 | €249,697 | €7,118 | -€242,579 | -97.1% |
| Operating profit (loss) | 9901 | €147,161 | -€16,671 | -€163,832 | |
| Financial income | 75/76B | €158 | €3,752 | +€3,594 | +2,279% |
| Recurring financial income | 75 | €158 | €3,752 | +€3,594 | +2,279% |
| Financial charges | 65/66B | €8,795 | €6,690 | -€2,105 | -23.9% |
| Recurring financial charges | 65 | €8,795 | €6,690 | -€2,105 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €138,523 | -€19,609 | -€158,132 | |
| Income taxes | 67/77 | €41,669 | €264 | -€41,405 | -99.4% |
| Profit (loss) for the period | 9904 | €96,854 | -€19,873 | -€116,727 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,854 | -€19,873 | -€116,727 |
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 29 October 2026 via checked.be.