DROMOS: 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.
DROMOS
Largest movements
- Cash +€105,419
up €105,419 (+48.7%), from €216,529 to €321,948
mainly Net result for the year (+€88,831) and Receivables within one year (+€28,848)
- Receivables within one year -€28,848
down €28,848 (-64.2%), from €44,956 to €16,108
of which Other amounts receivable: -€31,812
- Current investments +€24,121
up €24,121 (+3.4%), from €707,442 to €731,563
- Reserves +€88,831
up €88,831 (+10.2%), from €871,435 to €960,266
- Tax, wage and social debts +€11,140
up €11,140 (+165%), from €6,738 to €17,878
- Financial income -€22,187
down €22,187 (-44.3%), from €50,081 to €27,894
- Gross operating margin -€10,002
down €10,002 (-7.9%), from €126,392 to €116,390
- Financial charges +€4,583
up €4,583 (+64.1%), from €7,148 to €11,731
- Depreciation -€1,485
down €1,485 (-20.9%), from €7,108 to €5,623
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 | €989,968 | €1,086,245 | +€96,277 | +9.7% |
| Fixed assets | 21/28 | €20,234 | €16,044 | -€4,190 | -20.7% |
| Tangible fixed assets | 22/27 | €20,234 | €16,044 | -€4,190 | -20.7% |
| Plant, machinery and equipment | 23 | - | €2,170 | +€2,170 | |
| Furniture and vehicles | 24 | €20,234 | €13,874 | -€6,360 | -31.4% |
| Current assets | 29/58 | €969,734 | €1,070,201 | +€100,467 | +10.4% |
| Amounts receivable within one year | 40/41 | €44,956 | €16,108 | -€28,848 | -64.2% |
| Trade receivables | 40 | €13,144 | €16,108 | +€2,964 | +22.6% |
| Other amounts receivable | 41 | €31,812 | - | -€31,812 | |
| Current investments | 50/53 | €707,442 | €731,563 | +€24,121 | +3.4% |
| Cash at bank and in hand | 54/58 | €216,529 | €321,948 | +€105,419 | +48.7% |
| Deferred charges and accrued income | 490/1 | €807 | €582 | -€225 | -27.9% |
| Total equity and liabilities | 10/49 | €989,968 | €1,086,245 | +€96,277 | +9.7% |
| Equity | 10/15 | €883,935 | €972,766 | +€88,831 | +10.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €871,435 | €960,266 | +€88,831 | +10.2% |
| Distributable reserves | 133 | €871,435 | €960,266 | +€88,831 | +10.2% |
| Amounts payable | 17/49 | €106,033 | €113,479 | +€7,446 | +7.0% |
| Amounts payable after more than one year | 17 | €2,400 | - | -€2,400 | |
| Financial debts | 170/4 | €2,400 | - | -€2,400 | |
| Amounts payable within one year | 42/48 | €98,297 | €106,778 | +€8,481 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €2,400 | €2,400 | = | 0.0% |
| Trade debts | 44 | €3,077 | €4,686 | +€1,608 | +52.3% |
| Suppliers | 440/4 | €3,077 | €4,686 | +€1,608 | +52.3% |
| Taxes, remuneration and social security | 45 | €6,738 | €17,878 | +€11,140 | +165% |
| Taxes | 450/3 | €6,738 | €17,878 | +€11,140 | +165% |
| Other amounts payable | 47/48 | €86,081 | €81,814 | -€4,267 | -5.0% |
| Accrued charges and deferred income | 492/3 | €5,336 | €6,701 | +€1,365 | +25.6% |
| Non-recurring operating income | 76A | €29,020 | €22,284 | -€6,736 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,108 | €5,623 | -€1,485 | -20.9% |
| Other operating charges | 640/8 | €1,884 | €2,339 | +€455 | +24.1% |
| Gross operating margin | 9900 | €126,392 | €116,390 | -€10,002 | -7.9% |
| Operating profit (loss) | 9901 | €117,400 | €108,428 | -€8,972 | -7.6% |
| Financial income | 75/76B | €50,081 | €27,894 | -€22,187 | -44.3% |
| Recurring financial income | 75 | €50,081 | €27,894 | -€22,187 | -44.3% |
| Financial charges | 65/66B | €7,148 | €11,731 | +€4,583 | +64.1% |
| Recurring financial charges | 65 | €7,148 | €11,731 | +€4,583 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €160,333 | €124,591 | -€35,742 | -22.3% |
| Income taxes | 67/77 | €35,708 | €35,760 | +€52 | +0.1% |
| Profit (loss) for the period | 9904 | €124,625 | €88,831 | -€35,794 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €124,625 | €88,831 | -€35,794 | -28.7% |
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 27 October 2026 via checked.be.