DRONE ENTERPRISE: 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.
DRONE ENTERPRISE
Largest movements
- Cash -€294,691
down €294,691 (-100%), from €294,691 to €0
mainly Receivables within one year (-€264,697) and Tax, wage and social debts (-€52,739)
- Receivables within one year +€264,697
up €264,697 (+78.1%), from €338,943 to €603,640
of which Trade receivables: +€164,615
- Stocks and contracts +€41,455
up €41,455 (+23.3%), from €178,082 to €219,537
- Tax, wage and social debts -€52,739
down €52,739 (-39.3%), from €134,118 to €81,380
of which Remuneration and social security: -€41,873
- Short-term financial debts +€21,537
up €21,537 (+10.8%), from €200,000 to €221,537
- Profit (loss) carried forward +€13,499
up €13,499 (+22.8%), from €59,218 to €72,717
- Staff costs -€12,435
down €12,435 (-14.8%), from €83,788 to €71,353
- Gross operating margin +€10,313
up €10,313 (+6.5%), from €157,840 to €168,153
- Depreciation +€10,069
up €10,069 (+21.9%), from €45,992 to €56,061
- Taxes +€2,707
up €2,707 (+497%), from €545 to €3,252
- Write-downs +€2,344
new in 2025: €2,344
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 | €954,908 | €944,138 | -€10,770 | -1.1% |
| Fixed assets | 21/28 | €121,485 | €107,220 | -€14,264 | -11.7% |
| Intangible fixed assets | 21 | €15,991 | €9,832 | -€6,158 | -38.5% |
| Tangible fixed assets | 22/27 | €90,154 | €82,048 | -€8,106 | -9.0% |
| Plant, machinery and equipment | 23 | €53,259 | €52,633 | -€626 | -1.2% |
| Furniture and vehicles | 24 | €13,527 | €13,650 | +€123 | +0.9% |
| Leasing and similar rights | 25 | €20,577 | €13,898 | -€6,679 | -32.5% |
| Other tangible fixed assets | 26 | €2,791 | €1,867 | -€924 | -33.1% |
| Financial fixed assets | 28 | €15,340 | €15,340 | = | 0.0% |
| Current assets | 29/58 | €833,423 | €836,918 | +€3,495 | +0.4% |
| Stocks and contracts in progress | 3 | €178,082 | €219,537 | +€41,455 | +23.3% |
| Stocks | 30/36 | €178,082 | €219,537 | +€41,455 | +23.3% |
| Amounts receivable within one year | 40/41 | €338,943 | €603,640 | +€264,697 | +78.1% |
| Trade receivables | 40 | €259,004 | €423,620 | +€164,615 | +63.6% |
| Other amounts receivable | 41 | €79,938 | €180,020 | +€100,082 | +125% |
| Cash at bank and in hand | 54/58 | €294,691 | €0 | -€294,691 | -100% |
| Deferred charges and accrued income | 490/1 | €21,707 | €13,742 | -€7,966 | -36.7% |
| Total equity and liabilities | 10/49 | €954,908 | €944,138 | -€10,770 | -1.1% |
| Equity | 10/15 | €269,218 | €282,717 | +€13,499 | +5.0% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,218 | €72,717 | +€13,499 | +22.8% |
| Amounts payable | 17/49 | €685,690 | €661,421 | -€24,268 | -3.5% |
| Amounts payable after more than one year | 17 | €110,359 | €107,565 | -€2,794 | -2.5% |
| Financial debts | 170/4 | €10,359 | €7,565 | -€2,794 | -27.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €567,132 | €539,774 | -€27,359 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €4,228 | €2,569 | -€1,658 | -39.2% |
| Financial debts | 43 | €200,000 | €221,537 | +€21,537 | +10.8% |
| Credit institutions | 430/8 | €200,000 | €221,537 | +€21,537 | +10.8% |
| Trade debts | 44 | €194,441 | €202,701 | +€8,260 | +4.2% |
| Suppliers | 440/4 | €194,441 | €202,701 | +€8,260 | +4.2% |
| Advances received on contracts in progress | 46 | €2,655 | €0 | -€2,655 | -100% |
| Taxes, remuneration and social security | 45 | €134,118 | €81,380 | -€52,739 | -39.3% |
| Taxes | 450/3 | €91,943 | €81,077 | -€10,865 | -11.8% |
| Remuneration and social security | 454/9 | €42,175 | €302 | -€41,873 | -99.3% |
| Other amounts payable | 47/48 | €31,690 | €31,587 | -€104 | -0.3% |
| Accrued charges and deferred income | 492/3 | €8,199 | €14,083 | +€5,884 | +71.8% |
| Non-recurring operating income | 76A | €20,824 | €0 | -€20,824 | -100% |
| Remuneration, social security and pensions | 62 | €83,788 | €71,353 | -€12,435 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,992 | €56,061 | +€10,069 | +21.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,344 | +€2,344 | |
| Other operating charges | 640/8 | €1,160 | €1,171 | +€11 | +1.0% |
| Gross operating margin | 9900 | €157,840 | €168,153 | +€10,313 | +6.5% |
| Operating profit (loss) | 9901 | €26,901 | €37,225 | +€10,324 | +38.4% |
| Financial income | 75/76B | €4 | €255 | +€252 | +6,893% |
| Recurring financial income | 75 | €4 | €255 | +€252 | +6,893% |
| Financial charges | 65/66B | €21,507 | €20,730 | -€778 | -3.6% |
| Recurring financial charges | 65 | €21,507 | €20,730 | -€778 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €5,397 | €16,750 | +€11,354 | +210% |
| Income taxes | 67/77 | €545 | €3,252 | +€2,707 | +497% |
| Profit (loss) for the period | 9904 | €4,852 | €13,499 | +€8,647 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €4,852 | €13,499 | +€8,647 | +178% |
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 19 October 2026 via checked.be.