DROSI: 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.
DROSI
Largest movements
- Tangible fixed assets -€25,191
down €25,191 (-6.4%), from €395,312 to €370,121
of which Land and buildings: -€21,724
- Debts after one year -€39,057
down €39,057 (-12.6%), from €309,582 to €270,525
- Profit (loss) carried forward +€11,033
up €11,033 (+2138.6%), from €516 to €11,549
- Accrued charges and deferred income +€5,500
new in 2025: €5,500
- Taxes +€3,022
new in 2025: €3,022
- Gross operating margin -€2,755
down €2,755 (-4.9%), from €56,412 to €53,657
- Financial charges -€1,471
down €1,471 (-11.3%), from €13,077 to €11,606
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 | €410,054 | €392,090 | -€17,964 | -4.4% |
| Fixed assets | 21/28 | €395,312 | €370,121 | -€25,191 | -6.4% |
| Tangible fixed assets | 22/27 | €395,312 | €370,121 | -€25,191 | -6.4% |
| Land and buildings | 22 | €366,099 | €344,375 | -€21,724 | -5.9% |
| Plant, machinery and equipment | 23 | €29,212 | €25,746 | -€3,467 | -11.9% |
| Current assets | 29/58 | €14,742 | €21,970 | +€7,227 | +49.0% |
| Amounts receivable within one year | 40/41 | €9,500 | €13,500 | +€4,000 | +42.1% |
| Trade receivables | 40 | €9,500 | €13,500 | +€4,000 | +42.1% |
| Cash at bank and in hand | 54/58 | €5,242 | €8,470 | +€3,227 | +61.6% |
| Total equity and liabilities | 10/49 | €410,054 | €392,090 | -€17,964 | -4.4% |
| Equity | 10/15 | €6,796 | €17,829 | +€11,033 | +162.3% |
| Contributions | 10/11 | €6,280 | €6,280 | = | 0.0% |
| Profit (loss) carried forward | 14 | €516 | €11,549 | +€11,033 | +2138.6% |
| Amounts payable | 17/49 | €403,258 | €374,261 | -€28,997 | -7.2% |
| Amounts payable after more than one year | 17 | €309,582 | €270,525 | -€39,057 | -12.6% |
| Financial debts | 170/4 | €309,582 | €270,525 | -€39,057 | -12.6% |
| Amounts payable within one year | 42/48 | €93,676 | €98,237 | +€4,561 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €37,527 | €39,057 | +€1,531 | +4.1% |
| Trade debts | 44 | - | €8 | +€8 | |
| Suppliers | 440/4 | - | €8 | +€8 | |
| Taxes, remuneration and social security | 45 | - | €3,022 | +€3,022 | |
| Taxes | 450/3 | - | €3,022 | +€3,022 | |
| Other amounts payable | 47/48 | €56,150 | €56,150 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €5,500 | +€5,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,028 | €25,191 | +€164 | +0.7% |
| Other operating charges | 640/8 | €2,744 | €2,805 | +€61 | +2.2% |
| Gross operating margin | 9900 | €56,412 | €53,657 | -€2,755 | -4.9% |
| Operating profit (loss) | 9901 | €28,640 | €25,661 | -€2,980 | -10.4% |
| Financial charges | 65/66B | €13,077 | €11,606 | -€1,471 | -11.3% |
| Recurring financial charges | 65 | €13,077 | €11,606 | -€1,471 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €15,563 | €14,055 | -€1,508 | -9.7% |
| Income taxes | 67/77 | - | €3,022 | +€3,022 | |
| Profit (loss) for the period | 9904 | €15,563 | €11,033 | -€4,530 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,563 | €11,033 | -€4,530 | -29.1% |
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 1 October 2026 via checked.be.