Drop-it: 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.
Drop-it
Largest movements
- Receivables within one year +€164,292
up €164,292 (+22.9%), from €718,986 to €883,278
of which Trade receivables: +€161,694
- Cash +€29,375
up €29,375 (+15.1%), from €194,064 to €223,439
mainly Net result for the year (+€211,313) and Tax, wage and social debts (+€110,223)
- Reserves +€211,313
up €211,313 (+62.5%), from €338,132 to €549,445
- Tax, wage and social debts +€110,223
up €110,223 (+33.1%), from €332,887 to €443,110
of which Remuneration and social security: +€77,872
- Trade debts -€94,414
down €94,414 (-43.9%), from €215,130 to €120,716
- Gross operating margin +€521,866
up €521,866 (+15.5%), from €3.4m to €3.9m
- Staff costs +€451,220
up €451,220 (+15.2%), from €3.0m to €3.4m
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 | €1,049,941 | €1,261,517 | +€211,576 | +20.2% |
| Fixed assets | 21/28 | €113,567 | €121,430 | +€7,864 | +6.9% |
| Intangible fixed assets | 21 | €17,195 | €12,269 | -€4,926 | -28.6% |
| Tangible fixed assets | 22/27 | €84,993 | €93,763 | +€8,770 | +10.3% |
| Plant, machinery and equipment | 23 | €7,541 | €29,804 | +€22,263 | +295.2% |
| Furniture and vehicles | 24 | €60,898 | €51,874 | -€9,024 | -14.8% |
| Other tangible fixed assets | 26 | €16,553 | €12,084 | -€4,469 | -27.0% |
| Financial fixed assets | 28 | €11,379 | €15,399 | +€4,020 | +35.3% |
| Current assets | 29/58 | €936,375 | €1,140,087 | +€203,712 | +21.8% |
| Amounts receivable within one year | 40/41 | €718,986 | €883,278 | +€164,292 | +22.9% |
| Trade receivables | 40 | €705,412 | €867,106 | +€161,694 | +22.9% |
| Other amounts receivable | 41 | €13,574 | €16,172 | +€2,599 | +19.1% |
| Current investments | 50/53 | €12,174 | €12,174 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €194,064 | €223,439 | +€29,375 | +15.1% |
| Deferred charges and accrued income | 490/1 | €11,151 | €21,197 | +€10,045 | +90.1% |
| Total equity and liabilities | 10/49 | €1,049,941 | €1,261,517 | +€211,576 | +20.2% |
| Equity | 10/15 | €424,531 | €635,844 | +€211,313 | +49.8% |
| Contributions | 10/11 | €86,400 | €86,400 | = | 0.0% |
| Reserves | 13 | €338,132 | €549,445 | +€211,313 | +62.5% |
| Distributable reserves | 133 | €338,132 | €549,445 | +€211,313 | +62.5% |
| Amounts payable | 17/49 | €625,410 | €625,673 | +€263 | 0.0% |
| Amounts payable after more than one year | 17 | €7,784 | - | -€7,784 | |
| Financial debts | 170/4 | €7,784 | - | -€7,784 | |
| Amounts payable within one year | 42/48 | €617,626 | €625,673 | +€8,047 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €69,609 | €61,846 | -€7,763 | -11.2% |
| Trade debts | 44 | €215,130 | €120,716 | -€94,414 | -43.9% |
| Suppliers | 440/4 | €215,130 | €120,716 | -€94,414 | -43.9% |
| Taxes, remuneration and social security | 45 | €332,887 | €443,110 | +€110,223 | +33.1% |
| Taxes | 450/3 | €3,760 | €36,111 | +€32,351 | +860.4% |
| Remuneration and social security | 454/9 | €329,127 | €406,999 | +€77,872 | +23.7% |
| Remuneration, social security and pensions | 62 | €2,973,494 | €3,424,714 | +€451,220 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,254 | €69,751 | -€2,503 | -3.5% |
| Other operating charges | 640/8 | €62,898 | €36,881 | -€26,017 | -41.4% |
| Gross operating margin | 9900 | €3,365,565 | €3,887,430 | +€521,866 | +15.5% |
| Operating profit (loss) | 9901 | €256,919 | €356,084 | +€99,165 | +38.6% |
| Financial income | 75/76B | €414 | €8,890 | +€8,475 | +2046.3% |
| Recurring financial income | 75 | €414 | €8,890 | +€8,475 | +2046.3% |
| Financial charges | 65/66B | €65,517 | €76,416 | +€10,899 | +16.6% |
| Recurring financial charges | 65 | €65,517 | €76,416 | +€10,899 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €191,816 | €288,558 | +€96,742 | +50.4% |
| Income taxes | 67/77 | €53,731 | €77,244 | +€23,514 | +43.8% |
| Profit (loss) for the period | 9904 | €138,085 | €211,313 | +€73,228 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €138,085 | €211,313 | +€73,228 | +53.0% |
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 4 October 2026 via checked.be.