DROMMEHOLD: 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.
DROMMEHOLD
Largest movements
- Cash +€26,532
up €26,532 (+57.9%), from €45,830 to €72,362
mainly Other debts (+€76,606) and Net result for the year (+€29,705)
- Receivables within one year -€7,038
down €7,038 (-20.3%), from €34,722 to €27,684
of which Trade receivables: -€7,500
- Current investments +€5,000
new in 2025: €5,000
- Tangible fixed assets -€3,581
down €3,581 (-3.5%), from €100,888 to €97,307
of which Land and buildings: -€29,116
- Other debts +€76,606
new in 2025: €76,606
- Profit (loss) carried forward -€70,295
down €70,295 (-62.0%), from €113,342 to €43,047
- Tax, wage and social debts +€8,682
up €8,682 (+43.4%), from €19,988 to €28,670
of which Taxes: +€13,853
- Current portion of long-term debt +€6,295
up €6,295 (+38.3%), from €16,436 to €22,730
- Debts after one year -€2,990
down €2,990 (-10.0%), from €29,767 to €26,778
- Gross operating margin +€8,219
up €8,219 (+12.0%), from €68,444 to €76,663
- Depreciation +€3,785
up €3,785 (+30.6%), from €12,369 to €16,155
- Financial charges -€1,799
down €1,799 (-19.7%), from €9,144 to €7,345
- Taxes +€1,657
up €1,657 (+14.1%), from €11,746 to €13,402
- Other operating charges -€1,076
down €1,076 (-13.4%), from €8,048 to €6,972
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 | €188,103 | €206,196 | +€18,093 | +9.6% |
| Fixed assets | 21/28 | €104,718 | €99,857 | -€4,861 | -4.6% |
| Tangible fixed assets | 22/27 | €100,888 | €97,307 | -€3,581 | -3.5% |
| Land and buildings | 22 | €64,125 | €35,009 | -€29,116 | -45.4% |
| Plant, machinery and equipment | 23 | €8,432 | €7,889 | -€543 | -6.4% |
| Furniture and vehicles | 24 | €27,616 | €54,195 | +€26,579 | +96.2% |
| Other tangible fixed assets | 26 | €716 | €214 | -€501 | -70.0% |
| Financial fixed assets | 28 | €3,830 | €2,550 | -€1,280 | -33.4% |
| Current assets | 29/58 | €83,385 | €106,338 | +€22,954 | +27.5% |
| Amounts receivable within one year | 40/41 | €34,722 | €27,684 | -€7,038 | -20.3% |
| Trade receivables | 40 | €34,602 | €27,102 | -€7,500 | -21.7% |
| Other amounts receivable | 41 | €120 | €582 | +€462 | +384.7% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €45,830 | €72,362 | +€26,532 | +57.9% |
| Deferred charges and accrued income | 490/1 | €2,833 | €1,293 | -€1,540 | -54.4% |
| Total equity and liabilities | 10/49 | €188,103 | €206,196 | +€18,093 | +9.6% |
| Equity | 10/15 | €118,342 | €48,047 | -€70,295 | -59.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,342 | €43,047 | -€70,295 | -62.0% |
| Amounts payable | 17/49 | €69,761 | €158,148 | +€88,387 | +126.7% |
| Amounts payable after more than one year | 17 | €29,767 | €26,778 | -€2,990 | -10.0% |
| Financial debts | 170/4 | €29,767 | €26,778 | -€2,990 | -10.0% |
| Amounts payable within one year | 42/48 | €39,994 | €131,371 | +€91,377 | +228.5% |
| Current portion of amounts payable after more than one year | 42 | €16,436 | €22,730 | +€6,295 | +38.3% |
| Trade debts | 44 | €3,569 | €3,364 | -€205 | -5.7% |
| Suppliers | 440/4 | €3,569 | €3,364 | -€205 | -5.7% |
| Taxes, remuneration and social security | 45 | €19,988 | €28,670 | +€8,682 | +43.4% |
| Taxes | 450/3 | €14,817 | €28,670 | +€13,853 | +93.5% |
| Remuneration and social security | 454/9 | €5,171 | €0 | -€5,171 | -100.0% |
| Other amounts payable | 47/48 | - | €76,606 | +€76,606 | |
| Non-recurring operating income | 76A | - | €9,147 | +€9,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,369 | €16,155 | +€3,785 | +30.6% |
| Other operating charges | 640/8 | €8,048 | €6,972 | -€1,076 | -13.4% |
| Non-recurring operating charges | 66A | €2,615 | €3,155 | +€540 | +20.7% |
| Gross operating margin | 9900 | €68,444 | €76,663 | +€8,219 | +12.0% |
| Operating profit (loss) | 9901 | €45,411 | €50,381 | +€4,970 | +10.9% |
| Financial income | 75/76B | €1 | €72 | +€71 | +7009.9% |
| Recurring financial income | 75 | €1 | €72 | +€71 | +7009.9% |
| Financial charges | 65/66B | €9,144 | €7,345 | -€1,799 | -19.7% |
| Recurring financial charges | 65 | €9,144 | €7,345 | -€1,799 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €36,268 | €43,108 | +€6,840 | +18.9% |
| Income taxes | 67/77 | €11,746 | €13,402 | +€1,657 | +14.1% |
| Profit (loss) for the period | 9904 | €24,522 | €29,705 | +€5,183 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,522 | €29,705 | +€5,183 | +21.1% |
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 10 October 2026 via checked.be.