DROUPA: 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.
DROUPA
Largest movements
- Tangible fixed assets +€395,615
up €395,615 (+117%), from €337,084 to €732,699
of which Land and buildings: +€445,623
- Cash -€9,983
down €9,983 (-66.5%), from €15,010 to €5,026
mainly Investment in fixed assets (net) (-€444,255) and Net result for the year (-€24,603)
- Receivables within one year -€7,777
down €7,777 (-69.0%), from €11,263 to €3,486
of which Other amounts receivable: -€4,000
- Debts after one year +€212,920
new in 2025: €212,920
- Other debts +€173,061
up €173,061 (+1,714%), from €10,098 to €183,160
- Profit (loss) carried forward -€24,603
down €24,603 (-46.7%), from -€52,702 to -€77,305
- Current portion of long-term debt +€23,249
new in 2025: €23,249
- Gross operating margin +€42,189
up €42,189 (+189%), from €22,323 to €64,512
- Depreciation +€7,874
up €7,874 (+19.3%), from €40,767 to €48,640
- Financial charges +€7,573
up €7,573 (+19,573%), from €39 to €7,612
- Other operating charges -€1,181
down €1,181 (-8.3%), from €14,182 to €13,001
- Staff costs +€907
up €907 (+4.9%), from €18,543 to €19,449
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 | €365,503 | €743,502 | +€378,000 | +103% |
| Fixed assets | 21/28 | €337,222 | €732,837 | +€395,615 | +117% |
| Tangible fixed assets | 22/27 | €337,084 | €732,699 | +€395,615 | +117% |
| Land and buildings | 22 | €265,137 | €710,760 | +€445,623 | +168% |
| Plant, machinery and equipment | 23 | €676 | €287 | -€389 | -57.6% |
| Furniture and vehicles | 24 | €28,772 | €21,652 | -€7,120 | -24.7% |
| Assets under construction and advance payments | 27 | €42,500 | - | -€42,500 | |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €28,281 | €10,666 | -€17,615 | -62.3% |
| Amounts receivable within one year | 40/41 | €11,263 | €3,486 | -€7,777 | -69.0% |
| Trade receivables | 40 | €7,263 | €3,486 | -€3,777 | -52.0% |
| Other amounts receivable | 41 | €4,000 | - | -€4,000 | |
| Cash at bank and in hand | 54/58 | €15,010 | €5,026 | -€9,983 | -66.5% |
| Deferred charges and accrued income | 490/1 | €2,008 | €2,153 | +€145 | +7.2% |
| Total equity and liabilities | 10/49 | €365,503 | €743,502 | +€378,000 | +103% |
| Equity | 10/15 | €294,829 | €274,984 | -€19,844 | -6.7% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Revaluation surpluses | 12 | €281,167 | €285,926 | +€4,758 | +1.7% |
| Reserves | 13 | €1,363 | €1,363 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,363 | €1,363 | = | 0.0% |
| Legal reserve | 130 | €1,363 | €1,363 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,702 | -€77,305 | -€24,603 | -46.7% |
| Provisions and deferred taxes | 16 | €47,584 | €42,826 | -€4,758 | -10.0% |
| Deferred taxes | 168 | €47,584 | €42,826 | -€4,758 | -10.0% |
| Amounts payable | 17/49 | €23,090 | €425,692 | +€402,602 | +1,744% |
| Amounts payable after more than one year | 17 | - | €212,920 | +€212,920 | |
| Financial debts | 170/4 | - | €212,920 | +€212,920 | |
| Amounts payable within one year | 42/48 | €21,689 | €212,773 | +€191,084 | +881% |
| Current portion of amounts payable after more than one year | 42 | - | €23,249 | +€23,249 | |
| Trade debts | 44 | €6,459 | €3,088 | -€3,371 | -52.2% |
| Suppliers | 440/4 | €6,459 | €3,088 | -€3,371 | -52.2% |
| Taxes, remuneration and social security | 45 | €5,131 | €3,275 | -€1,856 | -36.2% |
| Taxes | 450/3 | €3,150 | €1,195 | -€1,954 | -62.1% |
| Remuneration and social security | 454/9 | €1,981 | €2,080 | +€99 | +5.0% |
| Other amounts payable | 47/48 | €10,098 | €183,160 | +€173,061 | +1,714% |
| Accrued charges and deferred income | 492/3 | €1,401 | - | -€1,401 | |
| Remuneration, social security and pensions | 62 | €18,543 | €19,449 | +€907 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,767 | €48,640 | +€7,874 | +19.3% |
| Other operating charges | 640/8 | €14,182 | €13,001 | -€1,181 | -8.3% |
| Gross operating margin | 9900 | €22,323 | €64,512 | +€42,189 | +189% |
| Operating profit (loss) | 9901 | -€51,168 | -€16,578 | +€34,590 | +67.6% |
| Financial income | 75/76B | €927 | €222 | -€704 | -76.0% |
| Recurring financial income | 75 | €927 | €222 | -€704 | -76.0% |
| Financial charges | 65/66B | €39 | €7,612 | +€7,573 | +19,573% |
| Recurring financial charges | 65 | €39 | €7,612 | +€7,573 | +19,573% |
| Profit (loss) for the period before taxes | 9903 | -€50,280 | -€23,967 | +€26,313 | +52.3% |
| Income taxes | 67/77 | €976 | €636 | -€340 | -34.9% |
| Profit (loss) for the period | 9904 | -€51,256 | -€24,603 | +€26,653 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,256 | -€24,603 | +€26,653 | +52.0% |
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 15 October 2026 via checked.be.