DRONE IP: 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 IP
Largest movements
- Cash +€80,273
up €80,273 (+249%), from €32,284 to €112,557
mainly Net result for the year (+€105,753) and Receivables within one year (+€21,530)
- Receivables within one year -€21,530
down €21,530 (-23.1%), from €93,169 to €71,639
of which Other amounts receivable: -€25,082
- Reserves +€72,312
up €72,312 (+17.5%), from €412,658 to €484,970
- Tax, wage and social debts -€11,684
down €11,684 (-28.0%), from €41,733 to €30,048
- Gross operating margin -€5,304
down €5,304 (-3.5%), from €151,200 to €145,896
- Taxes -€1,672
down €1,672 (-3.5%), from €47,444 to €45,771
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 | €463,886 | €523,631 | +€59,745 | +12.9% |
| Fixed assets | 21/28 | €23,433 | €24,435 | +€1,003 | +4.3% |
| Tangible fixed assets | 22/27 | €23,433 | €24,435 | +€1,003 | +4.3% |
| Land and buildings | 22 | €20,025 | €17,499 | -€2,526 | -12.6% |
| Furniture and vehicles | 24 | €3,408 | €6,937 | +€3,529 | +104% |
| Current assets | 29/58 | €440,453 | €499,196 | +€58,742 | +13.3% |
| Amounts receivable after more than one year | 29 | €315,000 | €315,000 | = | 0.0% |
| Other amounts receivable | 291 | €315,000 | €315,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,169 | €71,639 | -€21,530 | -23.1% |
| Trade receivables | 40 | €16,293 | €19,844 | +€3,551 | +21.8% |
| Other amounts receivable | 41 | €76,876 | €51,795 | -€25,082 | -32.6% |
| Cash at bank and in hand | 54/58 | €32,284 | €112,557 | +€80,273 | +249% |
| Total equity and liabilities | 10/49 | €463,886 | €523,631 | +€59,745 | +12.9% |
| Equity | 10/15 | €418,858 | €491,170 | +€72,312 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €412,658 | €484,970 | +€72,312 | +17.5% |
| Distributable reserves | 133 | €412,658 | €484,970 | +€72,312 | +17.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,028 | €32,461 | -€12,567 | -27.9% |
| Amounts payable within one year | 42/48 | €43,828 | €32,461 | -€11,367 | -25.9% |
| Trade debts | 44 | €2,095 | €2,413 | +€317 | +15.2% |
| Suppliers | 440/4 | €2,095 | €2,413 | +€317 | +15.2% |
| Taxes, remuneration and social security | 45 | €41,733 | €30,048 | -€11,684 | -28.0% |
| Taxes | 450/3 | €41,733 | €30,048 | -€11,684 | -28.0% |
| Accrued charges and deferred income | 492/3 | €1,200 | €0 | -€1,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,126 | €3,328 | +€202 | +6.4% |
| Other operating charges | 640/8 | €566 | €583 | +€18 | +3.1% |
| Gross operating margin | 9900 | €151,200 | €145,896 | -€5,304 | -3.5% |
| Operating profit (loss) | 9901 | €147,508 | €141,985 | -€5,523 | -3.7% |
| Financial income | 75/76B | €10,161 | €9,779 | -€382 | -3.8% |
| Recurring financial income | 75 | €10,161 | €9,779 | -€382 | -3.8% |
| Financial charges | 65/66B | €258 | €240 | -€18 | -7.0% |
| Recurring financial charges | 65 | €258 | €240 | -€18 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €157,411 | €151,524 | -€5,887 | -3.7% |
| Income taxes | 67/77 | €47,444 | €45,771 | -€1,672 | -3.5% |
| Profit (loss) for the period | 9904 | €109,967 | €105,753 | -€4,214 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,967 | €105,753 | -€4,214 | -3.8% |
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 16 October 2026 via checked.be.