DROP: 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.
DROP
Largest movements
- Receivables within one year +€36,738
up €36,738 (+128%), from €28,623 to €65,361
of which Other amounts receivable: +€31,047
- Cash +€12,107
up €12,107 (+388%), from €3,121 to €15,228
mainly Accrued charges and deferred income (+€28,926) and Trade debts (+€28,168)
- Accrued charges and deferred income +€28,926
new in 2025: €28,926
- Trade debts +€28,168
up €28,168 (+37.1%), from €75,897 to €104,065
- Profit (loss) carried forward -€3,892
down €3,892 (-6.8%), from -€57,586 to -€61,479
- Other debts -€3,220
down €3,220 (-39.7%), from €8,110 to €4,890
- Tax, wage and social debts -€1,137
down €1,137 (-48.9%), from €2,323 to €1,186
of which Remuneration and social security: -€2,323
- Gross operating margin +€48,063
up €48,063, from -€41,165 to €6,898
- Financial charges -€2,926
down €2,926 (-76.2%), from €3,841 to €915
- Staff costs -€2,920
down €2,920 (-25.7%), from €11,383 to €8,463
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 | €31,744 | €80,589 | +€48,845 | +154% |
| Current assets | 29/58 | €31,744 | €80,589 | +€48,845 | +154% |
| Amounts receivable within one year | 40/41 | €28,623 | €65,361 | +€36,738 | +128% |
| Trade receivables | 40 | €135 | €5,826 | +€5,691 | +4,202% |
| Other amounts receivable | 41 | €28,487 | €59,535 | +€31,047 | +109% |
| Cash at bank and in hand | 54/58 | €3,121 | €15,228 | +€12,107 | +388% |
| Total equity and liabilities | 10/49 | €31,744 | €80,589 | +€48,845 | +154% |
| Equity | 10/15 | -€54,586 | -€58,479 | -€3,892 | -7.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,586 | -€61,479 | -€3,892 | -6.8% |
| Amounts payable | 17/49 | €86,330 | €139,067 | +€52,737 | +61.1% |
| Amounts payable within one year | 42/48 | €86,330 | €110,142 | +€23,811 | +27.6% |
| Trade debts | 44 | €75,897 | €104,065 | +€28,168 | +37.1% |
| Suppliers | 440/4 | €75,897 | €104,065 | +€28,168 | +37.1% |
| Taxes, remuneration and social security | 45 | €2,323 | €1,186 | -€1,137 | -48.9% |
| Taxes | 450/3 | - | €1,186 | +€1,186 | |
| Remuneration and social security | 454/9 | €2,323 | €0 | -€2,323 | -100% |
| Other amounts payable | 47/48 | €8,110 | €4,890 | -€3,220 | -39.7% |
| Accrued charges and deferred income | 492/3 | - | €28,926 | +€28,926 | |
| Remuneration, social security and pensions | 62 | €11,383 | €8,463 | -€2,920 | -25.7% |
| Other operating charges | 640/8 | €1,197 | €1,469 | +€271 | +22.7% |
| Gross operating margin | 9900 | -€41,165 | €6,898 | +€48,063 | |
| Operating profit (loss) | 9901 | -€53,746 | -€3,034 | +€50,712 | +94.4% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €3,841 | €915 | -€2,926 | -76.2% |
| Recurring financial charges | 65 | €3,841 | €915 | -€2,926 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | -€57,586 | -€3,892 | +€53,694 | +93.2% |
| Profit (loss) for the period | 9904 | -€57,586 | -€3,892 | +€53,694 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,586 | -€3,892 | +€53,694 | +93.2% |
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 14 October 2026 via checked.be.