DROMO: 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.
DROMO
Largest movements
- Tangible fixed assets +€33,951
up €33,951 (+5.8%), from €585,492 to €619,443
of which Land and buildings: +€385,249
- Cash -€17,869
down €17,869 (-81.1%), from €22,025 to €4,156
mainly Investment in fixed assets (net) (-€66,424) and Trade debts (-€19,231)
- Receivables within one year +€12,497
up €12,497 (+57.3%), from €21,799 to €34,297
- Debts after one year +€40,059
up €40,059 (+22.2%), from €180,593 to €220,652
- Trade debts -€19,231
down €19,231 (-72.3%), from €26,599 to €7,368
- Current portion of long-term debt +€12,946
new in 2025: €12,946
- Reserves -€12,847
down €12,847 (-5.7%), from €223,663 to €210,816
of which Tax-exempt reserves: -€12,847
- Profit (loss) carried forward +€9,582
up €9,582 (+19.8%), from €48,488 to €58,069
- Gross operating margin +€22,132
up €22,132 (+122.3%), from €18,096 to €40,228
- Depreciation +€18,467
up €18,467 (+131.9%), from €14,005 to €32,473
- Financial charges +€5,902
up €5,902 (+90.8%), from €6,499 to €12,402
- Other operating charges +€1,203
up €1,203 (+38.6%), from €3,116 to €4,319
- Financial income +€526
up €526 (+58.9%), from €893 to €1,418
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 | €632,796 | €662,585 | +€29,789 | +4.7% |
| Fixed assets | 21/28 | €585,492 | €619,443 | +€33,951 | +5.8% |
| Tangible fixed assets | 22/27 | €585,492 | €619,443 | +€33,951 | +5.8% |
| Land and buildings | 22 | €89,839 | €475,088 | +€385,249 | +428.8% |
| Plant, machinery and equipment | 23 | €2,768 | €142,950 | +€140,182 | +5063.6% |
| Furniture and vehicles | 24 | - | €1,405 | +€1,405 | |
| Assets under construction and advance payments | 27 | €492,885 | - | -€492,885 | |
| Current assets | 29/58 | €47,304 | €43,141 | -€4,163 | -8.8% |
| Amounts receivable within one year | 40/41 | €21,799 | €34,297 | +€12,497 | +57.3% |
| Other amounts receivable | 41 | €21,799 | €34,297 | +€12,497 | +57.3% |
| Cash at bank and in hand | 54/58 | €22,025 | €4,156 | -€17,869 | -81.1% |
| Deferred charges and accrued income | 490/1 | €3,480 | €4,689 | +€1,209 | +34.7% |
| Total equity and liabilities | 10/49 | €632,796 | €662,585 | +€29,789 | +4.7% |
| Equity | 10/15 | €292,151 | €288,886 | -€3,265 | -1.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €223,663 | €210,816 | -€12,847 | -5.7% |
| Tax-exempt reserves | 132 | €221,663 | €208,816 | -€12,847 | -5.8% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,488 | €58,069 | +€9,582 | +19.8% |
| Provisions and deferred taxes | 16 | €73,797 | €69,515 | -€4,282 | -5.8% |
| Deferred taxes | 168 | €73,797 | €69,515 | -€4,282 | -5.8% |
| Amounts payable | 17/49 | €266,848 | €304,184 | +€37,336 | +14.0% |
| Amounts payable after more than one year | 17 | €180,593 | €220,652 | +€40,059 | +22.2% |
| Financial debts | 170/4 | €180,593 | €220,652 | +€40,059 | +22.2% |
| Amounts payable within one year | 42/48 | €81,611 | €81,470 | -€141 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | - | €12,946 | +€12,946 | |
| Trade debts | 44 | €26,599 | €7,368 | -€19,231 | -72.3% |
| Suppliers | 440/4 | €26,599 | €7,368 | -€19,231 | -72.3% |
| Other amounts payable | 47/48 | €55,012 | €61,156 | +€6,145 | +11.2% |
| Accrued charges and deferred income | 492/3 | €4,645 | €2,062 | -€2,582 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,005 | €32,473 | +€18,467 | +131.9% |
| Other operating charges | 640/8 | €3,116 | €4,319 | +€1,203 | +38.6% |
| Gross operating margin | 9900 | €18,096 | €40,228 | +€22,132 | +122.3% |
| Operating profit (loss) | 9901 | €974 | €3,436 | +€2,462 | +252.6% |
| Financial income | 75/76B | €893 | €1,418 | +€526 | +58.9% |
| Recurring financial income | 75 | €893 | €1,418 | +€526 | +58.9% |
| Financial charges | 65/66B | €6,499 | €12,402 | +€5,902 | +90.8% |
| Recurring financial charges | 65 | €6,499 | €12,402 | +€5,902 | +90.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,632 | -€7,547 | -€2,915 | -62.9% |
| Transfer from deferred taxes | 780 | - | €4,282 | +€4,282 | |
| Profit (loss) for the period | 9904 | -€4,632 | -€3,265 | +€1,367 | +29.5% |
| Transfer from tax-exempt reserves | 789 | - | €12,847 | +€12,847 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,632 | €9,582 | +€14,214 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.