DRSN: 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.
DRSN
Largest movements
- Tangible fixed assets -€17,363
down €17,363 (-25.0%), from €69,485 to €52,122
- Receivables within one year +€3,866
up €3,866 (+40.9%), from €9,459 to €13,325
of which Other amounts receivable: +€3,830
- Stocks and contracts -€3,460
down €3,460 (-32.9%), from €10,521 to €7,062
- Cash +€2,414
up €2,414 (+168.9%), from €1,429 to €3,843
mainly Depreciation (+€18,629) and Tax, wage and social debts (+€11,465)
- Debts after one year -€14,576
down €14,576 (-25.1%), from €58,156 to €43,580
- Tax, wage and social debts +€11,465
up €11,465 (+137.3%), from €8,348 to €19,813
of which Remuneration and social security: +€9,239
- Trade debts -€10,567
down €10,567 (-42.6%), from €24,786 to €14,219
- Profit (loss) carried forward -€4,128
down €4,128 (-38.7%), from -€10,674 to -€14,802
- Short-term financial debts +€1,574
new in 2024: €1,574
- Gross operating margin +€81,864
up €81,864 (+663.7%), from €12,335 to €94,199
- Staff costs +€60,317
up €60,317 (+438.7%), from €13,748 to €74,065
- Depreciation +€12,969
up €12,969 (+229.1%), from €5,660 to €18,629
- Other operating charges +€1,080
up €1,080 (+148.5%), from €728 to €1,808
- Financial charges +€947
up €947 (+34.5%), from €2,749 to €3,697
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,162 | €82,353 | -€15,809 | -16.1% |
| Formation expenses | 20 | €1,688 | €1,274 | -€414 | -24.5% |
| Fixed assets | 21/28 | €75,065 | €56,850 | -€18,215 | -24.3% |
| Intangible fixed assets | 21 | €3,559 | €2,707 | -€852 | -23.9% |
| Tangible fixed assets | 22/27 | €69,485 | €52,122 | -€17,363 | -25.0% |
| Plant, machinery and equipment | 23 | €8,349 | €6,792 | -€1,556 | -18.6% |
| Furniture and vehicles | 24 | €17,338 | €9,575 | -€7,763 | -44.8% |
| Other tangible fixed assets | 26 | €43,799 | €35,755 | -€8,044 | -18.4% |
| Financial fixed assets | 28 | €2,021 | €2,021 | = | 0.0% |
| Current assets | 29/58 | €21,410 | €24,230 | +€2,820 | +13.2% |
| Stocks and contracts in progress | 3 | €10,521 | €7,062 | -€3,460 | -32.9% |
| Stocks | 30/36 | €10,521 | €7,062 | -€3,460 | -32.9% |
| Amounts receivable within one year | 40/41 | €9,459 | €13,325 | +€3,866 | +40.9% |
| Trade receivables | 40 | €4,542 | €4,577 | +€36 | +0.8% |
| Other amounts receivable | 41 | €4,917 | €8,747 | +€3,830 | +77.9% |
| Cash at bank and in hand | 54/58 | €1,429 | €3,843 | +€2,414 | +168.9% |
| Total equity and liabilities | 10/49 | €98,162 | €82,353 | -€15,809 | -16.1% |
| Equity | 10/15 | -€8,674 | -€12,802 | -€4,128 | -47.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,674 | -€14,802 | -€4,128 | -38.7% |
| Amounts payable | 17/49 | €106,837 | €95,156 | -€11,681 | -10.9% |
| Amounts payable after more than one year | 17 | €58,156 | €43,580 | -€14,576 | -25.1% |
| Financial debts | 170/4 | €58,156 | €43,580 | -€14,576 | -25.1% |
| Amounts payable within one year | 42/48 | €48,681 | €51,576 | +€2,895 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €15,547 | €15,970 | +€423 | +2.7% |
| Financial debts | 43 | - | €1,574 | +€1,574 | |
| Credit institutions | 430/8 | - | €1,574 | +€1,574 | |
| Trade debts | 44 | €24,786 | €14,219 | -€10,567 | -42.6% |
| Suppliers | 440/4 | €24,786 | €14,219 | -€10,567 | -42.6% |
| Taxes, remuneration and social security | 45 | €8,348 | €19,813 | +€11,465 | +137.3% |
| Taxes | 450/3 | €6,197 | €8,423 | +€2,226 | +35.9% |
| Remuneration and social security | 454/9 | €2,151 | €11,390 | +€9,239 | +429.4% |
| Remuneration, social security and pensions | 62 | €13,748 | €74,065 | +€60,317 | +438.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,660 | €18,629 | +€12,969 | +229.1% |
| Other operating charges | 640/8 | €728 | €1,808 | +€1,080 | +148.5% |
| Gross operating margin | 9900 | €12,335 | €94,199 | +€81,864 | +663.7% |
| Operating profit (loss) | 9901 | -€7,802 | -€304 | +€7,498 | +96.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,749 | €3,697 | +€947 | +34.5% |
| Recurring financial charges | 65 | €2,749 | €3,697 | +€947 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,551 | -€4,000 | +€6,551 | +62.1% |
| Income taxes | 67/77 | €123 | €128 | +€5 | +3.9% |
| Profit (loss) for the period | 9904 | -€10,674 | -€4,128 | +€6,546 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,674 | -€4,128 | +€6,546 | +61.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.