Dropon: 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.
Dropon
Largest movements
- Cash +€27,688
up €27,688 (+31.4%), from €88,313 to €116,001
mainly Net result for the year (+€56,637) and Depreciation (+€55,538)
- Intangible fixed assets -€20,892
down €20,892 (-13.1%), from €159,236 to €138,343
- Receivables within one year +€13,513
up €13,513 (+18.8%), from €72,018 to €85,531
of which Other amounts receivable: +€7,500
- Reserves +€56,637
up €56,637 (+212.6%), from €26,639 to €83,276
- Debts after one year -€37,852
down €37,852 (-92.2%), from €41,036 to €3,184
- Gross operating margin +€116,728
up €116,728 (+71.6%), from €163,133 to €279,861
- Staff costs +€65,600
up €65,600 (+82.0%), from €79,993 to €145,593
- Depreciation +€10,567
up €10,567 (+23.5%), from €44,971 to €55,538
- Taxes +€10,521
up €10,521 (+102.1%), from €10,306 to €20,827
- Write-downs +€4,154
up €4,154, from -€4,154 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,727 | €352,727 | +€20,001 | +6.0% |
| Fixed assets | 21/28 | €171,049 | €149,030 | -€22,019 | -12.9% |
| Intangible fixed assets | 21 | €159,236 | €138,343 | -€20,892 | -13.1% |
| Tangible fixed assets | 22/27 | €8,838 | €7,612 | -€1,227 | -13.9% |
| Furniture and vehicles | 24 | €8,838 | €7,612 | -€1,227 | -13.9% |
| Financial fixed assets | 28 | €2,975 | €3,075 | +€100 | +3.4% |
| Current assets | 29/58 | €161,677 | €203,697 | +€42,020 | +26.0% |
| Amounts receivable within one year | 40/41 | €72,018 | €85,531 | +€13,513 | +18.8% |
| Trade receivables | 40 | €72,018 | €78,031 | +€6,013 | +8.3% |
| Other amounts receivable | 41 | €0 | €7,500 | +€7,500 | |
| Cash at bank and in hand | 54/58 | €88,313 | €116,001 | +€27,688 | +31.4% |
| Deferred charges and accrued income | 490/1 | €1,346 | €2,165 | +€819 | +60.8% |
| Total equity and liabilities | 10/49 | €332,727 | €352,727 | +€20,001 | +6.0% |
| Equity | 10/15 | €182,839 | €239,476 | +€56,637 | +31.0% |
| Contributions | 10/11 | €156,200 | €156,200 | = | 0.0% |
| Reserves | 13 | €26,639 | €83,276 | +€56,637 | +212.6% |
| Distributable reserves | 133 | €26,639 | €83,276 | +€56,637 | +212.6% |
| Amounts payable | 17/49 | €149,887 | €113,251 | -€36,637 | -24.4% |
| Amounts payable after more than one year | 17 | €41,036 | €3,184 | -€37,852 | -92.2% |
| Financial debts | 170/4 | €41,036 | €3,184 | -€37,852 | -92.2% |
| Amounts payable within one year | 42/48 | €108,851 | €106,942 | -€1,909 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €40,266 | €37,852 | -€2,414 | -6.0% |
| Trade debts | 44 | €32,644 | €30,806 | -€1,838 | -5.6% |
| Suppliers | 440/4 | €32,644 | €30,806 | -€1,838 | -5.6% |
| Taxes, remuneration and social security | 45 | €35,801 | €38,165 | +€2,364 | +6.6% |
| Taxes | 450/3 | €27,002 | €19,310 | -€7,692 | -28.5% |
| Remuneration and social security | 454/9 | €8,799 | €18,855 | +€10,056 | +114.3% |
| Other amounts payable | 47/48 | €140 | €119 | -€21 | -15.0% |
| Accrued charges and deferred income | 492/3 | €0 | €3,125 | +€3,125 | |
| Remuneration, social security and pensions | 62 | €79,993 | €145,593 | +€65,600 | +82.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,971 | €55,538 | +€10,567 | +23.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,154 | €0 | +€4,154 | |
| Other operating charges | 640/8 | €4,683 | €578 | -€4,105 | -87.7% |
| Gross operating margin | 9900 | €163,133 | €279,861 | +€116,728 | +71.6% |
| Operating profit (loss) | 9901 | €37,640 | €78,153 | +€40,513 | +107.6% |
| Financial income | 75/76B | €758 | €632 | -€126 | -16.6% |
| Recurring financial income | 75 | €758 | €632 | -€126 | -16.6% |
| Financial charges | 65/66B | €1,977 | €1,321 | -€655 | -33.2% |
| Recurring financial charges | 65 | €1,977 | €1,321 | -€655 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €36,421 | €77,464 | +€41,042 | +112.7% |
| Income taxes | 67/77 | €10,306 | €20,827 | +€10,521 | +102.1% |
| Profit (loss) for the period | 9904 | €26,116 | €56,637 | +€30,521 | +116.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,116 | €56,637 | +€30,521 | +116.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.