DRPZ: 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.
DRPZ
Largest movements
- Receivables within one year -€3,153
down €3,153 (-11.8%), from €26,719 to €23,566
of which Other amounts receivable: -€2,752
- Cash +€1,804
up €1,804 (+3.5%), from €51,847 to €53,651
mainly Net result for the year (+€13,572) and Depreciation (+€8,251)
- Deferred charges and accrued income -€1,510
down €1,510 (-56.8%), from €2,657 to €1,147
- Other debts -€13,728
down €13,728 (-86.1%), from €15,940 to €2,212
- Reserves +€13,572
up €13,572 (+19.9%), from €68,115 to €81,688
- Trade debts -€8,302
down €8,302 (-48.6%), from €17,089 to €8,787
- Tax, wage and social debts +€6,028
up €6,028 (+96.1%), from €6,270 to €12,298
of which Taxes: +€6,028
- Gross operating margin -€16,332
down €16,332 (-35.7%), from €45,698 to €29,366
- Taxes -€4,532
down €4,532 (-47.7%), from €9,510 to €4,978
- Depreciation +€2,005
up €2,005 (+32.1%), from €6,245 to €8,251
- Financial charges -€1,218
down €1,218 (-49.6%), from €2,455 to €1,237
- Financial income -€949
down €949 (-95.4%), from €995 to €46
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 | €109,415 | €106,986 | -€2,430 | -2.2% |
| Fixed assets | 21/28 | €28,193 | €28,622 | +€429 | +1.5% |
| Tangible fixed assets | 22/27 | €28,193 | €28,622 | +€429 | +1.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €28,193 | €28,622 | +€429 | +1.5% |
| Current assets | 29/58 | €81,223 | €78,364 | -€2,859 | -3.5% |
| Amounts receivable within one year | 40/41 | €26,719 | €23,566 | -€3,153 | -11.8% |
| Trade receivables | 40 | €14,892 | €14,491 | -€401 | -2.7% |
| Other amounts receivable | 41 | €11,827 | €9,075 | -€2,752 | -23.3% |
| Cash at bank and in hand | 54/58 | €51,847 | €53,651 | +€1,804 | +3.5% |
| Deferred charges and accrued income | 490/1 | €2,657 | €1,147 | -€1,510 | -56.8% |
| Total equity and liabilities | 10/49 | €109,415 | €106,986 | -€2,430 | -2.2% |
| Equity | 10/15 | €70,115 | €83,688 | +€13,572 | +19.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €68,115 | €81,688 | +€13,572 | +19.9% |
| Distributable reserves | 133 | €68,115 | €81,688 | +€13,572 | +19.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,300 | €23,298 | -€16,002 | -40.7% |
| Amounts payable within one year | 42/48 | €39,300 | €23,298 | -€16,002 | -40.7% |
| Trade debts | 44 | €17,089 | €8,787 | -€8,302 | -48.6% |
| Suppliers | 440/4 | €17,089 | €8,787 | -€8,302 | -48.6% |
| Taxes, remuneration and social security | 45 | €6,270 | €12,298 | +€6,028 | +96.1% |
| Taxes | 450/3 | €6,270 | €12,298 | +€6,028 | +96.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,940 | €2,212 | -€13,728 | -86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,245 | €8,251 | +€2,005 | +32.1% |
| Other operating charges | 640/8 | €881 | €1,374 | +€493 | +55.9% |
| Gross operating margin | 9900 | €45,698 | €29,366 | -€16,332 | -35.7% |
| Operating profit (loss) | 9901 | €38,571 | €19,741 | -€18,829 | -48.8% |
| Financial income | 75/76B | €995 | €46 | -€949 | -95.4% |
| Recurring financial income | 75 | €995 | €46 | -€949 | -95.4% |
| Financial charges | 65/66B | €2,455 | €1,237 | -€1,218 | -49.6% |
| Recurring financial charges | 65 | €2,455 | €1,237 | -€1,218 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €37,111 | €18,550 | -€18,561 | -50.0% |
| Income taxes | 67/77 | €9,510 | €4,978 | -€4,532 | -47.7% |
| Profit (loss) for the period | 9904 | €27,601 | €13,572 | -€14,028 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,601 | €13,572 | -€14,028 | -50.8% |
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 3 October 2026 via checked.be.