DROULEZ-OUFELLA: 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.
DROULEZ-OUFELLA
Largest movements
- Receivables within one year +€9,477
up €9,477 (+11.2%), from €84,949 to €94,426
of which Trade receivables: +€8,309
- Cash +€3,856
up €3,856 (+22.2%), from €17,405 to €21,261
mainly Net result for the year (+€37,375) and Trade debts (+€10,845)
- Profit (loss) carried forward +€66,212
no longer reported in 2025 (was -€66,212)
- Other debts -€29,357
no longer reported in 2025 (was €29,357)
- Reserves -€28,836
down €28,836 (-88.4%), from €32,606 to €3,769
of which Distributable reserves: -€28,836
- Trade debts +€10,845
up €10,845 (+14.6%), from €74,245 to €85,090
- Tax, wage and social debts -€3,031
down €3,031 (-25.3%), from €11,962 to €8,931
of which Taxes: -€1,834
- Gross operating margin +€45,340
up €45,340 (+72.9%), from €62,214 to €107,554
- Staff costs -€4,319
down €4,319 (-7.5%), from €57,853 to €53,535
- Other operating charges -€2,379
down €2,379 (-33.0%), from €7,206 to €4,827
- Financial charges -€1,302
down €1,302 (-28.2%), from €4,615 to €3,313
of which Financial charges: -€1,302
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 | €137,901 | €151,763 | +€13,861 | +10.1% |
| Fixed assets | 21/28 | €30,484 | €31,242 | +€757 | +2.5% |
| Tangible fixed assets | 22/27 | €29,492 | €30,250 | +€757 | +2.6% |
| Plant, machinery and equipment | 23 | €4,622 | €2,350 | -€2,273 | -49.2% |
| Furniture and vehicles | 24 | €5,787 | €3,597 | -€2,191 | -37.9% |
| Other tangible fixed assets | 26 | €19,083 | €24,304 | +€5,221 | +27.4% |
| Financial fixed assets | 28 | €992 | €992 | = | 0.0% |
| Current assets | 29/58 | €107,417 | €120,521 | +€13,104 | +12.2% |
| Stocks and contracts in progress | 3 | €4,691 | €4,691 | = | 0.0% |
| Stocks | 30/36 | €4,691 | €4,691 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €84,949 | €94,426 | +€9,477 | +11.2% |
| Trade receivables | 40 | €84,617 | €92,926 | +€8,309 | +9.8% |
| Other amounts receivable | 41 | €332 | €1,500 | +€1,168 | +352% |
| Cash at bank and in hand | 54/58 | €17,405 | €21,261 | +€3,856 | +22.2% |
| Deferred charges and accrued income | 490/1 | €373 | €143 | -€230 | -61.6% |
| Total equity and liabilities | 10/49 | €137,901 | €151,763 | +€13,861 | +10.1% |
| Equity | 10/15 | -€24,310 | €13,065 | +€37,375 | |
| Contributions | 10/11 | €9,296 | €9,296 | = | 0.0% |
| Reserves | 13 | €32,606 | €3,769 | -€28,836 | -88.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €30,747 | €1,910 | -€28,836 | -93.8% |
| Profit (loss) carried forward | 14 | -€66,212 | - | +€66,212 | |
| Amounts payable | 17/49 | €162,212 | €138,697 | -€23,514 | -14.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €162,212 | €138,697 | -€23,514 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €1,592 | - | -€1,592 | |
| Trade debts | 44 | €74,245 | €85,090 | +€10,845 | +14.6% |
| Suppliers | 440/4 | €74,245 | €85,090 | +€10,845 | +14.6% |
| Advances received on contracts in progress | 46 | €45,056 | €44,677 | -€379 | -0.8% |
| Taxes, remuneration and social security | 45 | €11,962 | €8,931 | -€3,031 | -25.3% |
| Taxes | 450/3 | €4,265 | €2,431 | -€1,834 | -43.0% |
| Remuneration and social security | 454/9 | €7,697 | €6,499 | -€1,198 | -15.6% |
| Other amounts payable | 47/48 | €29,357 | - | -€29,357 | |
| Non-recurring operating income | 76A | - | €32,650 | +€32,650 | |
| Remuneration, social security and pensions | 62 | €57,853 | €53,535 | -€4,319 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,455 | €8,154 | +€699 | +9.4% |
| Other operating charges | 640/8 | €7,206 | €4,827 | -€2,379 | -33.0% |
| Gross operating margin | 9900 | €62,214 | €107,554 | +€45,340 | +72.9% |
| Operating profit (loss) | 9901 | -€10,300 | €41,039 | +€51,339 | |
| Financial income | 75/76B | €12 | €15 | +€3 | +26.8% |
| Recurring financial income | 75 | €12 | €15 | +€3 | +26.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €4,615 | €3,313 | -€1,302 | -28.2% |
| Recurring financial charges | 65 | €4,615 | €3,313 | -€1,302 | -28.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€14,903 | €37,741 | +€52,644 | |
| Income taxes | 67/77 | €434 | €365 | -€69 | -15.9% |
| Profit (loss) for the period | 9904 | -€15,337 | €37,375 | +€52,713 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,337 | €37,375 | +€52,713 |
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 18 October 2026 via checked.be.