DROMMELS: 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.
DROMMELS
Largest movements
- Tangible fixed assets -€12,255
down €12,255 (-2.7%), from €457,140 to €444,886
of which Land and buildings: -€11,442
- Cash -€7,184
down €7,184 (-8.0%), from €89,778 to €82,594
mainly Trade debts (-€12,098) and Debts after one year (-€9,370)
- Reserves +€18,689
up €18,689 (+7.6%), from €245,851 to €264,540
- Trade debts -€12,098
down €12,098 (-43.0%), from €28,152 to €16,055
- Debts after one year -€9,370
down €9,370 (-6.9%), from €136,389 to €127,019
- Investment grants -€7,027
down €7,027 (-6.9%), from €102,451 to €95,424
- Staff costs +€42,528
up €42,528 (+22.5%), from €188,879 to €231,408
- Gross operating margin +€22,260
up €22,260 (+8.8%), from €253,093 to €275,353
- Taxes -€7,063
down €7,063 (-44.2%), from €15,983 to €8,920
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 | €610,929 | €592,292 | -€18,636 | -3.1% |
| Fixed assets | 21/28 | €457,140 | €444,886 | -€12,255 | -2.7% |
| Tangible fixed assets | 22/27 | €457,140 | €444,886 | -€12,255 | -2.7% |
| Land and buildings | 22 | €454,203 | €442,761 | -€11,442 | -2.5% |
| Plant, machinery and equipment | 23 | €2,128 | €1,681 | -€447 | -21.0% |
| Furniture and vehicles | 24 | €810 | €443 | -€366 | -45.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €153,788 | €147,407 | -€6,382 | -4.1% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,911 | €59,287 | +€377 | +0.6% |
| Trade receivables | 40 | €9,160 | €8,177 | -€983 | -10.7% |
| Other amounts receivable | 41 | €49,751 | €51,110 | +€1,360 | +2.7% |
| Cash at bank and in hand | 54/58 | €89,778 | €82,594 | -€7,184 | -8.0% |
| Deferred charges and accrued income | 490/1 | €3,600 | €4,026 | +€426 | +11.8% |
| Total equity and liabilities | 10/49 | €610,929 | €592,292 | -€18,636 | -3.1% |
| Equity | 10/15 | €354,502 | €366,163 | +€11,662 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €245,851 | €264,540 | +€18,689 | +7.6% |
| Distributable reserves | 133 | €245,851 | €264,540 | +€18,689 | +7.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €102,451 | €95,424 | -€7,027 | -6.9% |
| Provisions and deferred taxes | 16 | €34,150 | €31,808 | -€2,342 | -6.9% |
| Deferred taxes | 168 | €34,150 | €31,808 | -€2,342 | -6.9% |
| Amounts payable | 17/49 | €222,277 | €194,321 | -€27,956 | -12.6% |
| Amounts payable after more than one year | 17 | €136,389 | €127,019 | -€9,370 | -6.9% |
| Financial debts | 170/4 | €136,389 | €127,019 | -€9,370 | -6.9% |
| Amounts payable within one year | 42/48 | €85,888 | €67,302 | -€18,585 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €9,155 | €9,370 | +€216 | +2.4% |
| Trade debts | 44 | €28,152 | €16,055 | -€12,098 | -43.0% |
| Suppliers | 440/4 | €28,152 | €16,055 | -€12,098 | -43.0% |
| Advances received on contracts in progress | 46 | €100 | €100 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €45,128 | €39,277 | -€5,851 | -13.0% |
| Taxes | 450/3 | €11,734 | €3,113 | -€8,620 | -73.5% |
| Remuneration and social security | 454/9 | €33,394 | €36,164 | +€2,769 | +8.3% |
| Other amounts payable | 47/48 | €3,353 | €2,500 | -€853 | -25.4% |
| Remuneration, social security and pensions | 62 | €188,879 | €231,408 | +€42,528 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,506 | €19,475 | -€31 | -0.2% |
| Other operating charges | 640/8 | €2,580 | €2,532 | -€48 | -1.9% |
| Gross operating margin | 9900 | €253,093 | €275,353 | +€22,260 | +8.8% |
| Operating profit (loss) | 9901 | €42,128 | €21,939 | -€20,189 | -47.9% |
| Financial income | 75/76B | €7,284 | €7,998 | +€714 | +9.8% |
| Recurring financial income | 75 | €7,284 | €7,998 | +€714 | +9.8% |
| Financial charges | 65/66B | €3,817 | €3,598 | -€219 | -5.7% |
| Recurring financial charges | 65 | €3,817 | €3,598 | -€219 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €45,595 | €26,338 | -€19,257 | -42.2% |
| Transfer from deferred taxes | 780 | €2,342 | €2,342 | = | 0.0% |
| Income taxes | 67/77 | €15,983 | €8,920 | -€7,063 | -44.2% |
| Profit (loss) for the period | 9904 | €31,955 | €19,760 | -€12,194 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,955 | €19,760 | -€12,194 | -38.2% |
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 7 October 2026 via checked.be.