DRT&C: 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.
DRT&C
Largest movements
- Current investments -€40,000
down €40,000 (-100%), from €40,000 to €0
- Cash -€10,303
down €10,303 (-82.8%), from €12,441 to €2,138
mainly Contributions, distributions and other (-€72,500) and Trade debts (-€2,204)
- Receivables within one year -€2,810
down €2,810 (-41.8%), from €6,719 to €3,910
of which Trade receivables: -€2,809
- Tangible fixed assets -€1,012
down €1,012 (-13.5%), from €7,480 to €6,468
of which Furniture and vehicles: -€2,257
- Reserves -€52,505
down €52,505 (-99.8%), from €52,599 to €95
- Trade debts -€2,204
down €2,204 (-68.9%), from €3,197 to €994
- Gross operating margin +€19,608
up €19,608 (+171%), from €11,478 to €31,086
- Taxes +€3,822
up €3,822 (+120%), from €3,195 to €7,016
- Other operating charges +€1,158
up €1,158 (+179%), from €645 to €1,804
- Depreciation -€346
down €346 (-11.9%), from €2,908 to €2,562
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 | €67,654 | €12,943 | -€54,711 | -80.9% |
| Fixed assets | 21/28 | €7,480 | €6,468 | -€1,012 | -13.5% |
| Tangible fixed assets | 22/27 | €7,480 | €6,468 | -€1,012 | -13.5% |
| Furniture and vehicles | 24 | €6,337 | €4,080 | -€2,257 | -35.6% |
| Other tangible fixed assets | 26 | €1,143 | €2,388 | +€1,245 | +109% |
| Current assets | 29/58 | €60,174 | €6,475 | -€53,699 | -89.2% |
| Amounts receivable within one year | 40/41 | €6,719 | €3,910 | -€2,810 | -41.8% |
| Trade receivables | 40 | €2,809 | €0 | -€2,809 | -100% |
| Other amounts receivable | 41 | €3,910 | €3,910 | -€1 | 0.0% |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100% |
| Cash at bank and in hand | 54/58 | €12,441 | €2,138 | -€10,303 | -82.8% |
| Deferred charges and accrued income | 490/1 | €1,014 | €427 | -€586 | -57.8% |
| Total equity and liabilities | 10/49 | €67,654 | €12,943 | -€54,711 | -80.9% |
| Equity | 10/15 | €55,599 | €3,095 | -€52,505 | -94.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,599 | €95 | -€52,505 | -99.8% |
| Distributable reserves | 133 | €52,599 | €95 | -€52,505 | -99.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,054 | €9,848 | -€2,206 | -18.3% |
| Amounts payable within one year | 42/48 | €12,036 | €9,848 | -€2,188 | -18.2% |
| Financial debts | 43 | €2,656 | €3,039 | +€383 | +14.4% |
| Credit institutions | 430/8 | €2,656 | €3,039 | +€383 | +14.4% |
| Trade debts | 44 | €3,197 | €994 | -€2,204 | -68.9% |
| Suppliers | 440/4 | €3,197 | €994 | -€2,204 | -68.9% |
| Taxes, remuneration and social security | 45 | €5,754 | €5,815 | +€61 | +1.1% |
| Taxes | 450/3 | €5,732 | €5,793 | +€61 | +1.1% |
| Remuneration and social security | 454/9 | €22 | €22 | = | 0.0% |
| Other amounts payable | 47/48 | €428 | €0 | -€428 | -100% |
| Accrued charges and deferred income | 492/3 | €19 | €0 | -€19 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,908 | €2,562 | -€346 | -11.9% |
| Other operating charges | 640/8 | €645 | €1,804 | +€1,158 | +179% |
| Gross operating margin | 9900 | €11,478 | €31,086 | +€19,608 | +171% |
| Operating profit (loss) | 9901 | €7,925 | €26,721 | +€18,796 | +237% |
| Financial income | 75/76B | €354 | €545 | +€192 | +54.2% |
| Recurring financial income | 75 | €354 | €545 | +€192 | +54.2% |
| Financial charges | 65/66B | €213 | €254 | +€41 | +19.5% |
| Recurring financial charges | 65 | €213 | €254 | +€41 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €8,066 | €27,012 | +€18,946 | +235% |
| Income taxes | 67/77 | €3,195 | €7,016 | +€3,822 | +120% |
| Profit (loss) for the period | 9904 | €4,871 | €19,995 | +€15,125 | +311% |
| Profit (loss) for the period to be appropriated | 9905 | €4,871 | €19,995 | +€15,125 | +311% |
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 16 October 2026 via checked.be.