DROOM: 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.
DROOM
Largest movements
- Receivables within one year +€96,676
up €96,676 (+25.5%), from €378,854 to €475,530
of which Trade receivables: +€56,897
- Cash -€11,237
down €11,237 (-24.1%), from €46,581 to €35,344
mainly Receivables within one year (-€96,676) and Debts after one year (-€4,573)
- Tangible fixed assets -€6,222
down €6,222 (-43.4%), from €14,322 to €8,100
- Trade debts +€75,888
up €75,888 (+419.0%), from €18,111 to €94,000
- Tax, wage and social debts +€10,860
up €10,860 (+65.0%), from €16,711 to €27,572
- Staff costs -€32,744
down €32,744 (-18.3%), from €179,252 to €146,508
- Taxes -€25,523
down €25,523 (-45.0%), from €56,703 to €31,180
- Gross operating margin +€23,591
up €23,591 (+13.5%), from €175,201 to €198,792
- Other operating charges +€5,798
up €5,798 (+286.8%), from €2,022 to €7,820
- Financial charges +€3,043
up €3,043 (+107.4%), from €2,834 to €5,877
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 | €464,027 | €543,244 | +€79,217 | +17.1% |
| Fixed assets | 21/28 | €38,592 | €32,370 | -€6,222 | -16.1% |
| Tangible fixed assets | 22/27 | €14,322 | €8,100 | -€6,222 | -43.4% |
| Furniture and vehicles | 24 | €14,322 | €8,100 | -€6,222 | -43.4% |
| Financial fixed assets | 28 | €24,270 | €24,270 | = | 0.0% |
| Current assets | 29/58 | €425,435 | €510,874 | +€85,439 | +20.1% |
| Amounts receivable within one year | 40/41 | €378,854 | €475,530 | +€96,676 | +25.5% |
| Trade receivables | 40 | €1,286 | €58,184 | +€56,897 | +4423.4% |
| Other amounts receivable | 41 | €377,568 | €417,347 | +€39,779 | +10.5% |
| Cash at bank and in hand | 54/58 | €46,581 | €35,344 | -€11,237 | -24.1% |
| Total equity and liabilities | 10/49 | €464,027 | €543,244 | +€79,217 | +17.1% |
| Equity | 10/15 | €341,419 | €342,605 | +€1,186 | +0.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | €12,500 | = | 0.0% |
| Issued capital | 100 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €328,919 | €330,105 | +€1,186 | +0.4% |
| Amounts payable | 17/49 | €122,607 | €200,639 | +€78,031 | +63.6% |
| Amounts payable after more than one year | 17 | €63,949 | €59,377 | -€4,573 | -7.2% |
| Financial debts | 170/4 | €63,949 | €59,377 | -€4,573 | -7.2% |
| Amounts payable within one year | 42/48 | €58,658 | €141,262 | +€82,604 | +140.8% |
| Current portion of amounts payable after more than one year | 42 | €23,835 | €19,691 | -€4,144 | -17.4% |
| Trade debts | 44 | €18,111 | €94,000 | +€75,888 | +419.0% |
| Suppliers | 440/4 | €18,111 | €94,000 | +€75,888 | +419.0% |
| Taxes, remuneration and social security | 45 | €16,711 | €27,572 | +€10,860 | +65.0% |
| Taxes | 450/3 | €16,711 | €27,572 | +€10,860 | +65.0% |
| Remuneration, social security and pensions | 62 | €179,252 | €146,508 | -€32,744 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,895 | €6,222 | -€1,674 | -21.2% |
| Other operating charges | 640/8 | €2,022 | €7,820 | +€5,798 | +286.8% |
| Gross operating margin | 9900 | €175,201 | €198,792 | +€23,591 | +13.5% |
| Operating profit (loss) | 9901 | -€13,969 | €38,242 | +€52,211 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,834 | €5,877 | +€3,043 | +107.4% |
| Recurring financial charges | 65 | €2,834 | €5,877 | +€3,043 | +107.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,803 | €32,366 | +€49,169 | |
| Income taxes | 67/77 | €56,703 | €31,180 | -€25,523 | -45.0% |
| Profit (loss) for the period | 9904 | -€73,506 | €1,186 | +€74,692 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73,506 | €1,186 | +€74,692 |
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 12 October 2026 via checked.be.