DRP: 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.
DRP
Largest movements
- Tangible fixed assets -€9,264
down €9,264 (-15.1%), from €61,447 to €52,184
of which Land and buildings: -€6,042
- Receivables within one year +€4,813
up €4,813 (+23.5%), from €20,513 to €25,326
of which Trade receivables: +€4,789
- Intangible fixed assets -€4,067
down €4,067 (-63.3%), from €6,424 to €2,358
- Cash +€3,392
up €3,392 (+547.7%), from €619 to €4,011
mainly Net result for the year (+€15,082) and Depreciation (+€14,415)
- Other debts -€19,035
down €19,035 (-5.3%), from €356,732 to €337,697
- Profit (loss) carried forward +€15,082
up €15,082 (+5.2%), from -€290,847 to -€275,765
- Gross operating margin -€4,868
down €4,868 (-14.0%), from €34,801 to €29,933
- Other operating charges -€387
down €387 (-79.5%), from €487 to €100
- Depreciation +€376
up €376 (+2.7%), from €14,039 to €14,415
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 | €129,783 | €125,907 | -€3,876 | -3.0% |
| Fixed assets | 21/28 | €67,871 | €54,541 | -€13,330 | -19.6% |
| Intangible fixed assets | 21 | €6,424 | €2,358 | -€4,067 | -63.3% |
| Tangible fixed assets | 22/27 | €61,447 | €52,184 | -€9,264 | -15.1% |
| Land and buildings | 22 | €52,290 | €46,247 | -€6,042 | -11.6% |
| Plant, machinery and equipment | 23 | €2,094 | €195 | -€1,899 | -90.7% |
| Furniture and vehicles | 24 | €7,064 | €5,741 | -€1,323 | -18.7% |
| Current assets | 29/58 | €61,911 | €71,366 | +€9,455 | +15.3% |
| Stocks and contracts in progress | 3 | €40,445 | €40,445 | = | 0.0% |
| Stocks | 30/36 | €40,445 | €40,445 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,513 | €25,326 | +€4,813 | +23.5% |
| Trade receivables | 40 | €20,512 | €25,300 | +€4,789 | +23.3% |
| Other amounts receivable | 41 | €1 | €26 | +€24 | +1962.9% |
| Cash at bank and in hand | 54/58 | €619 | €4,011 | +€3,392 | +547.7% |
| Deferred charges and accrued income | 490/1 | €334 | €1,584 | +€1,250 | +374.0% |
| Total equity and liabilities | 10/49 | €129,783 | €125,907 | -€3,876 | -3.0% |
| Equity | 10/15 | -€228,873 | -€213,792 | +€15,082 | +6.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€290,847 | -€275,765 | +€15,082 | +5.2% |
| Amounts payable | 17/49 | €358,656 | €339,699 | -€18,957 | -5.3% |
| Amounts payable within one year | 42/48 | €358,656 | €339,699 | -€18,957 | -5.3% |
| Trade debts | 44 | €1,526 | €1,239 | -€287 | -18.8% |
| Suppliers | 440/4 | €1,526 | €1,239 | -€287 | -18.8% |
| Taxes, remuneration and social security | 45 | €398 | €763 | +€365 | +91.8% |
| Taxes | 450/3 | €398 | €763 | +€365 | +91.8% |
| Other amounts payable | 47/48 | €356,732 | €337,697 | -€19,035 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,039 | €14,415 | +€376 | +2.7% |
| Other operating charges | 640/8 | €487 | €100 | -€387 | -79.5% |
| Gross operating margin | 9900 | €34,801 | €29,933 | -€4,868 | -14.0% |
| Operating profit (loss) | 9901 | €20,274 | €15,418 | -€4,856 | -24.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €244 | €336 | +€92 | +37.8% |
| Recurring financial charges | 65 | €244 | €336 | +€92 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €20,030 | €15,082 | -€4,948 | -24.7% |
| Profit (loss) for the period | 9904 | €20,030 | €15,082 | -€4,948 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,030 | €15,082 | -€4,948 | -24.7% |
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 29 September 2026 via checked.be.