DRTDEROUCK: 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.
DRTDEROUCK
Largest movements
- Cash +€9,421
up €9,421 (+23.8%), from €39,630 to €49,051
mainly Net result for the year (+€53,226) and Other debts (+€45,476)
- Receivables within one year -€8,621
no longer reported in 2025 (was €8,621)
- Tangible fixed assets -€4,535
down €4,535 (-26.0%), from €17,448 to €12,913
of which Land and buildings: -€2,560
- Deferred charges and accrued income -€3,206
down €3,206 (-80.2%), from €3,996 to €790
- Reserves -€59,228
no longer reported in 2025 (was €59,228)
- Other debts +€45,476
new in 2025: €45,476
- Tax, wage and social debts +€9,094
up €9,094 (+204%), from €4,454 to €13,548
- Trade debts -€2,284
down €2,284 (-50.6%), from €4,513 to €2,229
- Gross operating margin -€6,956
down €6,956 (-8.5%), from €81,926 to €74,970
- Taxes -€1,483
down €1,483 (-9.6%), from €15,473 to €13,990
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 | €71,195 | €64,253 | -€6,942 | -9.8% |
| Fixed assets | 21/28 | €18,948 | €14,413 | -€4,535 | -23.9% |
| Tangible fixed assets | 22/27 | €17,448 | €12,913 | -€4,535 | -26.0% |
| Land and buildings | 22 | €10,896 | €8,336 | -€2,560 | -23.5% |
| Plant, machinery and equipment | 23 | €3,249 | €1,688 | -€1,562 | -48.1% |
| Furniture and vehicles | 24 | €3,303 | €2,890 | -€414 | -12.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €52,247 | €49,840 | -€2,407 | -4.6% |
| Amounts receivable within one year | 40/41 | €8,621 | - | -€8,621 | |
| Other amounts receivable | 41 | €8,621 | - | -€8,621 | |
| Cash at bank and in hand | 54/58 | €39,630 | €49,051 | +€9,421 | +23.8% |
| Deferred charges and accrued income | 490/1 | €3,996 | €790 | -€3,206 | -80.2% |
| Total equity and liabilities | 10/49 | €71,195 | €64,253 | -€6,942 | -9.8% |
| Equity | 10/15 | €62,228 | €3,000 | -€59,228 | -95.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,228 | - | -€59,228 | |
| Distributable reserves | 133 | €59,228 | - | -€59,228 | |
| Amounts payable | 17/49 | €8,967 | €61,253 | +€52,286 | +583% |
| Amounts payable within one year | 42/48 | €8,967 | €61,253 | +€52,286 | +583% |
| Trade debts | 44 | €4,513 | €2,229 | -€2,284 | -50.6% |
| Suppliers | 440/4 | €4,513 | €2,229 | -€2,284 | -50.6% |
| Taxes, remuneration and social security | 45 | €4,454 | €13,548 | +€9,094 | +204% |
| Taxes | 450/3 | €4,454 | €13,548 | +€9,094 | +204% |
| Other amounts payable | 47/48 | - | €45,476 | +€45,476 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,718 | €6,856 | +€139 | +2.1% |
| Other operating charges | 640/8 | €590 | €606 | +€15 | +2.6% |
| Gross operating margin | 9900 | €81,926 | €74,970 | -€6,956 | -8.5% |
| Operating profit (loss) | 9901 | €74,618 | €67,508 | -€7,110 | -9.5% |
| Financial income | 75/76B | €462 | - | -€462 | |
| Recurring financial income | 75 | €462 | - | -€462 | |
| Financial charges | 65/66B | €380 | €291 | -€88 | -23.2% |
| Recurring financial charges | 65 | €380 | €291 | -€88 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €74,701 | €67,217 | -€7,484 | -10.0% |
| Income taxes | 67/77 | €15,473 | €13,990 | -€1,483 | -9.6% |
| Profit (loss) for the period | 9904 | €59,228 | €53,226 | -€6,001 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,228 | €53,226 | -€6,001 | -10.1% |
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 20 October 2026 via checked.be.