DRTDEPREST: 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.
DRTDEPREST
Largest movements
- Cash +€166,850
up €166,850 (+156.7%), from €106,471 to €273,321
mainly Other debts (+€989,215) and Net result for the year (+€393,020)
- Current investments +€81,679
up €81,679 (+18.8%), from €434,450 to €516,129
- Deferred charges and accrued income +€21,405
up €21,405 (+11.5%), from €186,087 to €207,491
- Other debts +€989,215
up €989,215 (+58090.1%), from €1,703 to €990,918
- Reserves -€701,423
no longer reported in 2025 (was €701,423)
- Tax, wage and social debts -€19,446
down €19,446 (-80.6%), from €24,122 to €4,677
- Gross operating margin +€81,785
up €81,785 (+18.9%), from €433,642 to €515,427
- Taxes +€20,632
up €20,632 (+19.7%), from €104,844 to €125,476
- Financial income +€5,184
up €5,184 (+215.4%), from €2,407 to €7,590
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 | €731,298 | €999,809 | +€268,511 | +36.7% |
| Fixed assets | 21/28 | €4,291 | €2,868 | -€1,423 | -33.2% |
| Tangible fixed assets | 22/27 | €4,291 | €2,868 | -€1,423 | -33.2% |
| Plant, machinery and equipment | 23 | €1,161 | €1,031 | -€130 | -11.2% |
| Furniture and vehicles | 24 | €3,130 | €1,837 | -€1,293 | -41.3% |
| Current assets | 29/58 | €727,008 | €996,941 | +€269,934 | +37.1% |
| Current investments | 50/53 | €434,450 | €516,129 | +€81,679 | +18.8% |
| Cash at bank and in hand | 54/58 | €106,471 | €273,321 | +€166,850 | +156.7% |
| Deferred charges and accrued income | 490/1 | €186,087 | €207,491 | +€21,405 | +11.5% |
| Total equity and liabilities | 10/49 | €731,298 | €999,809 | +€268,511 | +36.7% |
| Equity | 10/15 | €704,423 | €3,000 | -€701,423 | -99.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €701,423 | - | -€701,423 | |
| Distributable reserves | 133 | €701,423 | - | -€701,423 | |
| Amounts payable | 17/49 | €26,876 | €996,809 | +€969,934 | +3608.9% |
| Amounts payable within one year | 42/48 | €26,876 | €996,809 | +€969,934 | +3608.9% |
| Trade debts | 44 | €1,051 | €1,214 | +€164 | +15.6% |
| Suppliers | 440/4 | €1,051 | €1,214 | +€164 | +15.6% |
| Taxes, remuneration and social security | 45 | €24,122 | €4,677 | -€19,446 | -80.6% |
| Taxes | 450/3 | €24,122 | €4,677 | -€19,446 | -80.6% |
| Other amounts payable | 47/48 | €1,703 | €990,918 | +€989,215 | +58090.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €878 | €1,423 | +€544 | +62.0% |
| Other operating charges | 640/8 | €298 | €677 | +€379 | +127.0% |
| Gross operating margin | 9900 | €433,642 | €515,427 | +€81,785 | +18.9% |
| Operating profit (loss) | 9901 | €432,465 | €513,327 | +€80,862 | +18.7% |
| Financial income | 75/76B | €2,407 | €7,590 | +€5,184 | +215.4% |
| Recurring financial income | 75 | €2,407 | €7,590 | +€5,184 | +215.4% |
| Financial charges | 65/66B | €974 | €2,421 | +€1,447 | +148.6% |
| Recurring financial charges | 65 | €974 | €2,421 | +€1,447 | +148.6% |
| Profit (loss) for the period before taxes | 9903 | €433,898 | €518,497 | +€84,599 | +19.5% |
| Income taxes | 67/77 | €104,844 | €125,476 | +€20,632 | +19.7% |
| Profit (loss) for the period | 9904 | €329,053 | €393,020 | +€63,967 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €329,053 | €393,020 | +€63,967 | +19.4% |
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 12 October 2026 via checked.be.