DROSSIA: 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.
DROSSIA
Largest movements
- Deferred charges and accrued income -€8,522
down €8,522 (-89.1%), from €9,560 to €1,038
- Tangible fixed assets -€7,171
down €7,171 (-13.7%), from €52,524 to €45,353
of which Land and buildings: -€4,053
- Cash +€5,152
up €5,152 (+10.4%), from €49,483 to €54,635
mainly Depreciation (+€18,446) and Deferred charges and accrued income (+€8,522)
- Intangible fixed assets -€4,375
down €4,375 (-16.9%), from €25,813 to €21,438
- Receivables within one year +€2,000
new in 2025: €2,000
- Tax, wage and social debts -€13,180
down €13,180 (-39.3%), from €33,548 to €20,369
of which Remuneration and social security: -€14,526
- Other debts -€7,088
down €7,088 (-14.3%), from €49,500 to €42,411
- Debts after one year +€4,950
new in 2025: €4,950
- Staff costs +€11,649
up €11,649 (+8.5%), from €137,742 to €149,390
- Gross operating margin -€4,883
down €4,883 (-2.7%), from €178,201 to €173,318
- Other operating charges -€2,058
down €2,058 (-75.2%), from €2,736 to €678
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 | €141,263 | €129,375 | -€11,888 | -8.4% |
| Fixed assets | 21/28 | €79,366 | €67,820 | -€11,546 | -14.5% |
| Intangible fixed assets | 21 | €25,813 | €21,438 | -€4,375 | -16.9% |
| Tangible fixed assets | 22/27 | €52,524 | €45,353 | -€7,171 | -13.7% |
| Land and buildings | 22 | €14,903 | €10,849 | -€4,053 | -27.2% |
| Plant, machinery and equipment | 23 | €1,872 | €1,478 | -€394 | -21.1% |
| Furniture and vehicles | 24 | €35,750 | €33,026 | -€2,724 | -7.6% |
| Financial fixed assets | 28 | €1,030 | €1,030 | = | 0.0% |
| Current assets | 29/58 | €61,896 | €61,555 | -€342 | -0.6% |
| Stocks and contracts in progress | 3 | €2,854 | €3,881 | +€1,028 | +36.0% |
| Stocks | 30/36 | €2,854 | €3,881 | +€1,028 | +36.0% |
| Amounts receivable within one year | 40/41 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €49,483 | €54,635 | +€5,152 | +10.4% |
| Deferred charges and accrued income | 490/1 | €9,560 | €1,038 | -€8,522 | -89.1% |
| Total equity and liabilities | 10/49 | €141,263 | €129,375 | -€11,888 | -8.4% |
| Equity | 10/15 | €49,374 | €50,414 | +€1,040 | +2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,374 | €30,414 | +€1,040 | +3.5% |
| Amounts payable | 17/49 | €91,889 | €78,961 | -€12,928 | -14.1% |
| Amounts payable after more than one year | 17 | - | €4,950 | +€4,950 | |
| Financial debts | 170/4 | - | €4,950 | +€4,950 | |
| Amounts payable within one year | 42/48 | €91,889 | €74,010 | -€17,878 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | - | €1,311 | +€1,311 | |
| Trade debts | 44 | €8,841 | €9,920 | +€1,079 | +12.2% |
| Suppliers | 440/4 | €8,841 | €9,920 | +€1,079 | +12.2% |
| Taxes, remuneration and social security | 45 | €33,548 | €20,369 | -€13,180 | -39.3% |
| Taxes | 450/3 | €8,227 | €9,573 | +€1,346 | +16.4% |
| Remuneration and social security | 454/9 | €25,322 | €10,796 | -€14,526 | -57.4% |
| Other amounts payable | 47/48 | €49,500 | €42,411 | -€7,088 | -14.3% |
| Non-recurring operating income | 76A | €13,915 | - | -€13,915 | |
| Remuneration, social security and pensions | 62 | €137,742 | €149,390 | +€11,649 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,693 | €18,446 | +€753 | +4.3% |
| Other operating charges | 640/8 | €2,736 | €678 | -€2,058 | -75.2% |
| Non-recurring operating charges | 66A | - | €1,105 | +€1,105 | |
| Gross operating margin | 9900 | €178,201 | €173,318 | -€4,883 | -2.7% |
| Operating profit (loss) | 9901 | €20,031 | €3,699 | -€16,332 | -81.5% |
| Financial income | 75/76B | €1 | €2 | +€1 | +99.0% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +99.0% |
| Financial charges | 65/66B | €308 | €476 | +€168 | +54.6% |
| Recurring financial charges | 65 | €308 | €476 | +€168 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | €19,724 | €3,225 | -€16,499 | -83.6% |
| Income taxes | 67/77 | €3,850 | €2,185 | -€1,665 | -43.2% |
| Profit (loss) for the period | 9904 | €15,874 | €1,040 | -€14,834 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,874 | €1,040 | -€14,834 | -93.4% |
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.