DROMER: 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.
DROMER
Largest movements
- Cash -€5,884
down €5,884 (-31.7%), from €18,581 to €12,698
mainly Advances received (-€8,465) and Net result for the year (-€4,097)
- Receivables within one year -€4,278
down €4,278 (-17.0%), from €25,164 to €20,887
of which Trade receivables: -€4,411
- Tangible fixed assets -€3,095
down €3,095 (-78.7%), from €3,932 to €837
- Advances received -€8,465
down €8,465 (-30.3%), from €27,965 to €19,500
- Profit (loss) carried forward -€4,097
down €4,097 (-47.6%), from €8,604 to €4,506
- Tax, wage and social debts -€694
down €694 (-58.6%), from €1,184 to €490
- Gross operating margin -€5,174
down €5,174 (-88.6%), from €5,839 to €665
- Depreciation -€803
down €803 (-20.6%), from €3,898 to €3,095
- Other operating charges +€69
up €69 (+5.3%), from €1,292 to €1,361
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 | €47,760 | €34,504 | -€13,256 | -27.8% |
| Fixed assets | 21/28 | €4,014 | €919 | -€3,095 | -77.1% |
| Tangible fixed assets | 22/27 | €3,932 | €837 | -€3,095 | -78.7% |
| Furniture and vehicles | 24 | €3,932 | €837 | -€3,095 | -78.7% |
| Financial fixed assets | 28 | €82 | €82 | = | 0.0% |
| Current assets | 29/58 | €43,746 | €33,584 | -€10,162 | -23.2% |
| Amounts receivable within one year | 40/41 | €25,164 | €20,887 | -€4,278 | -17.0% |
| Trade receivables | 40 | €25,164 | €20,753 | -€4,411 | -17.5% |
| Other amounts receivable | 41 | - | €133 | +€133 | |
| Cash at bank and in hand | 54/58 | €18,581 | €12,698 | -€5,884 | -31.7% |
| Total equity and liabilities | 10/49 | €47,760 | €34,504 | -€13,256 | -27.8% |
| Equity | 10/15 | €16,660 | €12,563 | -€4,097 | -24.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,604 | €4,506 | -€4,097 | -47.6% |
| Amounts payable | 17/49 | €31,100 | €21,941 | -€9,159 | -29.5% |
| Amounts payable within one year | 42/48 | €31,100 | €21,941 | -€9,159 | -29.5% |
| Advances received on contracts in progress | 46 | €27,965 | €19,500 | -€8,465 | -30.3% |
| Taxes, remuneration and social security | 45 | €1,184 | €490 | -€694 | -58.6% |
| Taxes | 450/3 | €1,184 | €490 | -€694 | -58.6% |
| Other amounts payable | 47/48 | €1,951 | €1,951 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,898 | €3,095 | -€803 | -20.6% |
| Other operating charges | 640/8 | €1,292 | €1,361 | +€69 | +5.3% |
| Gross operating margin | 9900 | €5,839 | €665 | -€5,174 | -88.6% |
| Operating profit (loss) | 9901 | €648 | -€3,791 | -€4,440 | |
| Financial charges | 65/66B | €3 | €54 | +€51 | +1561.5% |
| Recurring financial charges | 65 | €3 | €54 | +€51 | +1561.5% |
| Profit (loss) for the period before taxes | 9903 | €645 | -€3,845 | -€4,490 | |
| Income taxes | 67/77 | €238 | €252 | +€14 | +5.8% |
| Profit (loss) for the period | 9904 | €407 | -€4,097 | -€4,504 | |
| Profit (loss) for the period to be appropriated | 9905 | €407 | -€4,097 | -€4,504 |
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 29 September 2026 via checked.be.