DROP-PIT: 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-PIT
Largest movements
- Receivables within one year -€5,807
down €5,807 (-92.9%), from €6,252 to €445
- Tangible fixed assets -€2,742
down €2,742 (-11.0%), from €24,849 to €22,107
- Stocks and contracts +€2,331
up €2,331 (+3.5%), from €65,698 to €68,028
- Profit (loss) carried forward -€6,106
down €6,106 (-64.0%), from -€9,547 to -€15,654
- Gross operating margin +€3,289
up €3,289 (+54.0%), from -€6,086 to -€2,797
- Other operating charges -€384
down €384 (-45.4%), from €846 to €462
- Depreciation +€173
up €173 (+6.7%), from €2,569 to €2,742
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 | €111,641 | €105,564 | -€6,077 | -5.4% |
| Fixed assets | 21/28 | €24,849 | €22,107 | -€2,742 | -11.0% |
| Tangible fixed assets | 22/27 | €24,849 | €22,107 | -€2,742 | -11.0% |
| Plant, machinery and equipment | 23 | €24,849 | €22,107 | -€2,742 | -11.0% |
| Current assets | 29/58 | €86,793 | €83,458 | -€3,335 | -3.8% |
| Stocks and contracts in progress | 3 | €65,698 | €68,028 | +€2,331 | +3.5% |
| Stocks | 30/36 | €65,698 | €68,028 | +€2,331 | +3.5% |
| Amounts receivable within one year | 40/41 | €6,252 | €445 | -€5,807 | -92.9% |
| Other amounts receivable | 41 | €6,252 | €445 | -€5,807 | -92.9% |
| Cash at bank and in hand | 54/58 | €14,843 | €14,984 | +€141 | +1.0% |
| Total equity and liabilities | 10/49 | €111,641 | €105,564 | -€6,077 | -5.4% |
| Equity | 10/15 | €10,453 | €4,346 | -€6,106 | -58.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,547 | -€15,654 | -€6,106 | -64.0% |
| Amounts payable | 17/49 | €101,189 | €101,218 | +€29 | 0.0% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,189 | €1,218 | +€29 | +2.5% |
| Trade debts | 44 | €1,088 | €1,117 | +€29 | +2.7% |
| Suppliers | 440/4 | €1,088 | €1,117 | +€29 | +2.7% |
| Other amounts payable | 47/48 | €101 | €101 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,569 | €2,742 | +€173 | +6.7% |
| Other operating charges | 640/8 | €846 | €462 | -€384 | -45.4% |
| Gross operating margin | 9900 | -€6,086 | -€2,797 | +€3,289 | +54.0% |
| Operating profit (loss) | 9901 | -€9,501 | -€6,000 | +€3,500 | +36.8% |
| Financial charges | 65/66B | €47 | €106 | +€59 | +127.0% |
| Recurring financial charges | 65 | €47 | €106 | +€59 | +127.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,547 | -€6,106 | +€3,441 | +36.0% |
| Profit (loss) for the period | 9904 | -€9,547 | -€6,106 | +€3,441 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,547 | -€6,106 | +€3,441 | +36.0% |
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 10 October 2026 via checked.be.