Drops And More: 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.
Drops And More
Largest movements
- Receivables within one year -€9,829
down €9,829 (-48.3%), from €20,370 to €10,541
of which Trade receivables: -€20,000
- Cash +€7,336
up €7,336 (+7,113%), from €103 to €7,439
mainly Receivables within one year (+€9,829) and Accrued charges and deferred income (+€6,907)
- Profit (loss) carried forward -€9,746
down €9,746 (-2.8%), from -€352,978 to -€362,724
- Accrued charges and deferred income +€6,907
up €6,907 (+132%), from €5,248 to €12,155
- Trade debts +€346
up €346 (+4.1%), from €8,480 to €8,825
- Gross operating margin +€7,597
up €7,597 (+77.5%), from -€9,801 to -€2,204
- Financial charges +€460
up €460 (+6.6%), from €6,995 to €7,455
- Financial income +€334
new in 2025: €334
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 | €21,067 | €18,574 | -€2,493 | -11.8% |
| Fixed assets | 21/28 | €594 | €594 | = | 0.0% |
| Financial fixed assets | 28 | €594 | €594 | = | 0.0% |
| Current assets | 29/58 | €20,473 | €17,980 | -€2,493 | -12.2% |
| Amounts receivable within one year | 40/41 | €20,370 | €10,541 | -€9,829 | -48.3% |
| Trade receivables | 40 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 41 | €370 | €10,541 | +€10,171 | +2,747% |
| Cash at bank and in hand | 54/58 | €103 | €7,439 | +€7,336 | +7,113% |
| Total equity and liabilities | 10/49 | €21,067 | €18,574 | -€2,493 | -11.8% |
| Equity | 10/15 | -€346,778 | -€356,524 | -€9,746 | -2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€352,978 | -€362,724 | -€9,746 | -2.8% |
| Amounts payable | 17/49 | €367,846 | €375,098 | +€7,253 | +2.0% |
| Amounts payable after more than one year | 17 | €354,119 | €354,119 | = | 0.0% |
| Other amounts payable | 178/9 | €354,119 | €354,119 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,480 | €8,825 | +€346 | +4.1% |
| Trade debts | 44 | €8,480 | €8,825 | +€346 | +4.1% |
| Suppliers | 440/4 | €8,480 | €8,825 | +€346 | +4.1% |
| Accrued charges and deferred income | 492/3 | €5,248 | €12,155 | +€6,907 | +132% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €21 | +€21 | |
| Gross operating margin | 9900 | -€9,801 | -€2,204 | +€7,597 | +77.5% |
| Operating profit (loss) | 9901 | -€10,189 | -€2,625 | +€7,564 | +74.2% |
| Financial income | 75/76B | - | €334 | +€334 | |
| Recurring financial income | 75 | - | €334 | +€334 | |
| Financial charges | 65/66B | €6,995 | €7,455 | +€460 | +6.6% |
| Recurring financial charges | 65 | €6,995 | €7,455 | +€460 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,184 | -€9,746 | +€7,438 | +43.3% |
| Profit (loss) for the period | 9904 | -€17,184 | -€9,746 | +€7,438 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,184 | -€9,746 | +€7,438 | +43.3% |
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 20 October 2026 via checked.be.