DRTSTULENS: 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.
DRTSTULENS
Largest movements
- Cash -€95,640
down €95,640 (-84.0%), from €113,880 to €18,240
mainly Contributions, distributions and other (-€104,791) and Other debts (-€87,016)
- Receivables within one year +€31,311
new in 2025: €31,311
- Tangible fixed assets -€12,169
down €12,169 (-32.9%), from €36,960 to €24,791
of which Furniture and vehicles: -€7,120
- Current investments -€2,579
down €2,579 (-6.1%), from €42,098 to €39,519
- Other debts -€87,016
no longer reported in 2025 (was €87,016)
- Tax, wage and social debts +€6,630
up €6,630 (+91.3%), from €7,264 to €13,894
- Turnover -€236,296
no longer reported in 2025 (was €236,296)
- Purchases and services -€93,942
no longer reported in 2025 (was €93,942)
- Gross operating margin +€8,199
up €8,199 (+5.8%), from €142,354 to €150,552
- Depreciation +€6,485
up €6,485 (+74.8%), from €8,674 to €15,159
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 | €204,536 | €124,933 | -€79,603 | -38.9% |
| Fixed assets | 21/28 | €36,960 | €24,791 | -€12,169 | -32.9% |
| Tangible fixed assets | 22/27 | €36,960 | €24,791 | -€12,169 | -32.9% |
| Land and buildings | 22 | €27,077 | €22,027 | -€5,049 | -18.6% |
| Furniture and vehicles | 24 | €9,883 | €2,763 | -€7,120 | -72.0% |
| Current assets | 29/58 | €167,576 | €100,142 | -€67,434 | -40.2% |
| Amounts receivable within one year | 40/41 | - | €31,311 | +€31,311 | |
| Other amounts receivable | 41 | - | €31,311 | +€31,311 | |
| Current investments | 50/53 | €42,098 | €39,519 | -€2,579 | -6.1% |
| Cash at bank and in hand | 54/58 | €113,880 | €18,240 | -€95,640 | -84.0% |
| Deferred charges and accrued income | 490/1 | €11,598 | €11,073 | -€525 | -4.5% |
| Total equity and liabilities | 10/49 | €204,536 | €124,933 | -€79,603 | -38.9% |
| Equity | 10/15 | €107,791 | €108,443 | +€653 | +0.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €104,791 | €105,443 | +€653 | +0.6% |
| Distributable reserves | 133 | €104,791 | €105,443 | +€653 | +0.6% |
| Amounts payable | 17/49 | €96,746 | €16,490 | -€80,256 | -83.0% |
| Amounts payable within one year | 42/48 | €96,746 | €16,490 | -€80,256 | -83.0% |
| Trade debts | 44 | €2,465 | €2,596 | +€131 | +5.3% |
| Suppliers | 440/4 | €2,465 | €2,596 | +€131 | +5.3% |
| Taxes, remuneration and social security | 45 | €7,264 | €13,894 | +€6,630 | +91.3% |
| Taxes | 450/3 | €7,264 | €13,894 | +€6,630 | +91.3% |
| Other amounts payable | 47/48 | €87,016 | - | -€87,016 | |
| Turnover | 70 | €236,296 | - | -€236,296 | |
| Non-recurring operating income | 76A | - | €4,269 | +€4,269 | |
| Goods, raw materials, services and sundry goods | 60/61 | €93,942 | - | -€93,942 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,674 | €15,159 | +€6,485 | +74.8% |
| Other operating charges | 640/8 | €1,042 | €1,269 | +€227 | +21.8% |
| Gross operating margin | 9900 | €142,354 | €150,552 | +€8,199 | +5.8% |
| Operating profit (loss) | 9901 | €132,638 | €134,124 | +€1,486 | +1.1% |
| Financial income | 75/76B | €1,346 | €1,043 | -€302 | -22.5% |
| Recurring financial income | 75 | €1,346 | €1,043 | -€302 | -22.5% |
| Financial charges | 65/66B | €519 | €782 | +€263 | +50.6% |
| Recurring financial charges | 65 | €519 | €782 | +€263 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | €133,465 | €134,386 | +€921 | +0.7% |
| Income taxes | 67/77 | €28,674 | €28,943 | +€269 | +0.9% |
| Profit (loss) for the period | 9904 | €104,791 | €105,443 | +€653 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €104,791 | €105,443 | +€653 | +0.6% |
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 2 October 2026 via checked.be.