DRONE CONCEPT: 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.
DRONE CONCEPT
Largest movements
- Tangible fixed assets -€14,591
down €14,591 (-9.1%), from €159,780 to €145,189
of which Furniture and vehicles: -€8,548
- Cash -€1,843
down €1,843 (-42.0%), from €4,389 to €2,546
mainly Other debts (-€10,020) and Net result for the year (-€10,006)
- Other debts -€10,020
down €10,020 (-10.6%), from €94,538 to €84,518
- Profit (loss) carried forward -€10,006
down €10,006 (-24.1%), from €41,468 to €31,463
- Tax, wage and social debts +€3,238
up €3,238 (+30.6%), from €10,590 to €13,828
of which Remuneration and social security: +€1,970
- Gross operating margin -€1,249
down €1,249 (-3.3%), from €38,149 to €36,900
- Depreciation -€1,116
down €1,116 (-7.1%), from €15,707 to €14,591
- Staff costs -€805
down €805 (-2.5%), from €32,614 to €31,809
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 | €167,599 | €151,254 | -€16,345 | -9.8% |
| Fixed assets | 21/28 | €159,780 | €145,189 | -€14,591 | -9.1% |
| Tangible fixed assets | 22/27 | €159,780 | €145,189 | -€14,591 | -9.1% |
| Land and buildings | 22 | €135,456 | €129,427 | -€6,029 | -4.5% |
| Plant, machinery and equipment | 23 | €14 | - | -€14 | |
| Furniture and vehicles | 24 | €24,311 | €15,762 | -€8,548 | -35.2% |
| Current assets | 29/58 | €7,819 | €6,065 | -€1,754 | -22.4% |
| Amounts receivable within one year | 40/41 | €1,455 | €1,175 | -€280 | -19.2% |
| Trade receivables | 40 | - | €1,175 | +€1,175 | |
| Other amounts receivable | 41 | €1,455 | - | -€1,455 | |
| Cash at bank and in hand | 54/58 | €4,389 | €2,546 | -€1,843 | -42.0% |
| Deferred charges and accrued income | 490/1 | €1,975 | €2,344 | +€369 | +18.7% |
| Total equity and liabilities | 10/49 | €167,599 | €151,254 | -€16,345 | -9.8% |
| Equity | 10/15 | €61,928 | €51,923 | -€10,006 | -16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,468 | €31,463 | -€10,006 | -24.1% |
| Amounts payable | 17/49 | €105,671 | €99,331 | -€6,340 | -6.0% |
| Amounts payable within one year | 42/48 | €105,622 | €99,331 | -€6,290 | -6.0% |
| Trade debts | 44 | €493 | €985 | +€491 | +99.6% |
| Suppliers | 440/4 | €493 | €985 | +€491 | +99.6% |
| Taxes, remuneration and social security | 45 | €10,590 | €13,828 | +€3,238 | +30.6% |
| Taxes | 450/3 | €3,608 | €4,877 | +€1,269 | +35.2% |
| Remuneration and social security | 454/9 | €6,982 | €8,952 | +€1,970 | +28.2% |
| Other amounts payable | 47/48 | €94,538 | €84,518 | -€10,020 | -10.6% |
| Accrued charges and deferred income | 492/3 | €49 | - | -€49 | |
| Remuneration, social security and pensions | 62 | €32,614 | €31,809 | -€805 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,707 | €14,591 | -€1,116 | -7.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €38,149 | €36,900 | -€1,249 | -3.3% |
| Operating profit (loss) | 9901 | -€10,560 | -€9,900 | +€660 | +6.3% |
| Financial charges | 65/66B | €70 | €106 | +€36 | +50.6% |
| Recurring financial charges | 65 | €70 | €106 | +€36 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,630 | -€10,006 | +€625 | +5.9% |
| Profit (loss) for the period | 9904 | -€10,630 | -€10,006 | +€625 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,630 | -€10,006 | +€625 | +5.9% |
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 3 October 2026 via checked.be.