Drop Office Building: 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 Office Building
Largest movements
- Receivables within one year -€276,863
down €276,863 (-14.0%), from €2.0m to €1.7m
- Tangible fixed assets -€105,503
down €105,503 (-3.6%), from €2.9m to €2.8m
of which Other tangible fixed assets: -€105,503
- Accrued charges and deferred income -€223,925
down €223,925 (-11.1%), from €2.0m to €1.8m
- Debts after one year -€121,726
down €121,726 (-10.3%), from €1.2m to €1.1m
- Current portion of long-term debt +€121,726
up €121,726, from €0 to €121,726
- Short-term financial debts -€117,455
down €117,455 (-100%), from €117,455 to €0
- Other debts -€69,599
down €69,599 (-12.8%), from €545,566 to €475,967
- Financial charges +€24,997
up €24,997 (+61.8%), from €40,465 to €65,462
- Financial income -€10,827
down €10,827 (-100.0%), from €10,827 to €0
- Taxes -€9,777
down €9,777 (-45.2%), from €21,654 to €11,876
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 | €4,923,600 | €4,539,237 | -€384,363 | -7.8% |
| Fixed assets | 21/28 | €2,937,887 | €2,832,384 | -€105,503 | -3.6% |
| Tangible fixed assets | 22/27 | €2,937,887 | €2,832,384 | -€105,503 | -3.6% |
| Land and buildings | 22 | €511,325 | €511,325 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,426,562 | €2,321,059 | -€105,503 | -4.3% |
| Current assets | 29/58 | €1,985,714 | €1,706,853 | -€278,860 | -14.0% |
| Amounts receivable within one year | 40/41 | €1,983,221 | €1,706,358 | -€276,863 | -14.0% |
| Trade receivables | 40 | €1,983,221 | €1,706,358 | -€276,863 | -14.0% |
| Cash at bank and in hand | 54/58 | €2,493 | €496 | -€1,997 | -80.1% |
| Total equity and liabilities | 10/49 | €4,923,600 | €4,539,237 | -€384,363 | -7.8% |
| Equity | 10/15 | €1,038,337 | €1,073,966 | +€35,629 | +3.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,005,337 | €1,040,966 | +€35,629 | +3.5% |
| Amounts payable | 17/49 | €3,885,263 | €3,465,271 | -€419,992 | -10.8% |
| Amounts payable after more than one year | 17 | €1,187,331 | €1,065,605 | -€121,726 | -10.3% |
| Financial debts | 170/4 | €1,187,331 | €1,065,605 | -€121,726 | -10.3% |
| Amounts payable within one year | 42/48 | €682,229 | €607,888 | -€74,341 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €121,726 | +€121,726 | |
| Financial debts | 43 | €117,455 | €0 | -€117,455 | -100% |
| Credit institutions | 430/8 | €117,455 | €0 | -€117,455 | -100% |
| Trade debts | 44 | €4,318 | €4,318 | = | 0.0% |
| Suppliers | 440/4 | €4,318 | €4,318 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,890 | €5,877 | -€9,013 | -60.5% |
| Taxes | 450/3 | €14,890 | €5,877 | -€9,013 | -60.5% |
| Other amounts payable | 47/48 | €545,566 | €475,967 | -€69,599 | -12.8% |
| Accrued charges and deferred income | 492/3 | €2,015,703 | €1,791,778 | -€223,925 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,503 | €105,503 | = | 0.0% |
| Other operating charges | 640/8 | €1,176 | €1,187 | +€11 | +0.9% |
| Gross operating margin | 9900 | €220,826 | €219,656 | -€1,169 | -0.5% |
| Operating profit (loss) | 9901 | €114,147 | €112,967 | -€1,180 | -1.0% |
| Financial income | 75/76B | €10,827 | €0 | -€10,827 | -100.0% |
| Recurring financial income | 75 | €10,827 | €0 | -€10,827 | -100.0% |
| Financial charges | 65/66B | €40,465 | €65,462 | +€24,997 | +61.8% |
| Recurring financial charges | 65 | €40,465 | €65,462 | +€24,997 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | €84,510 | €47,505 | -€37,005 | -43.8% |
| Income taxes | 67/77 | €21,654 | €11,876 | -€9,777 | -45.2% |
| Profit (loss) for the period | 9904 | €62,856 | €35,629 | -€27,227 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,856 | €35,629 | -€27,227 | -43.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.