Dru-Ha: 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.
Dru-Ha
Largest movements
- Receivables after one year +€84,000
up €84,000 (+12.0%), from €701,610 to €785,610
- Other debts +€65,289
up €65,289 (+9.3%), from €699,489 to €764,778
- Profit (loss) carried forward +€14,094
up €14,094 (+16.3%), from -€86,575 to -€72,481
- Financial income -€2,046
down €2,046 (-5.5%), from €37,457 to €35,411
- Financial charges +€396
up €396 (+2.8%), from €13,904 to €14,300
- Gross operating margin +€41
up €41 (+1.6%), from -€2,530 to -€2,489
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 | €716,885 | €801,656 | +€84,771 | +11.8% |
| Current assets | 29/58 | €716,885 | €801,656 | +€84,771 | +11.8% |
| Amounts receivable after more than one year | 29 | €701,610 | €785,610 | +€84,000 | +12.0% |
| Other amounts receivable | 291 | €701,610 | €785,610 | +€84,000 | +12.0% |
| Amounts receivable within one year | 40/41 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 41 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €275 | €1,046 | +€771 | +280.4% |
| Total equity and liabilities | 10/49 | €716,885 | €801,656 | +€84,771 | +11.8% |
| Equity | 10/15 | €11,884 | €25,978 | +€14,094 | +118.6% |
| Contributions | 10/11 | €18,741 | €18,741 | = | 0.0% |
| Reserves | 13 | €79,718 | €79,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €77,844 | €77,844 | = | 0.0% |
| Other | 1319 | €77,844 | €77,844 | = | 0.0% |
| Distributable reserves | 133 | €1,874 | €1,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,575 | -€72,481 | +€14,094 | +16.3% |
| Amounts payable | 17/49 | €705,001 | €775,678 | +€70,677 | +10.0% |
| Amounts payable within one year | 42/48 | €703,615 | €772,906 | +€69,291 | +9.8% |
| Trade debts | 44 | €126 | €128 | +€2 | +1.6% |
| Suppliers | 440/4 | €126 | €128 | +€2 | +1.6% |
| Taxes, remuneration and social security | 45 | €4,000 | €8,000 | +€4,000 | +100.0% |
| Taxes | 450/3 | €4,000 | €8,000 | +€4,000 | +100.0% |
| Other amounts payable | 47/48 | €699,489 | €764,778 | +€65,289 | +9.3% |
| Accrued charges and deferred income | 492/3 | €1,386 | €2,772 | +€1,386 | +100.0% |
| Other operating charges | 640/8 | €514 | €528 | +€14 | +2.7% |
| Gross operating margin | 9900 | -€2,530 | -€2,489 | +€41 | +1.6% |
| Operating profit (loss) | 9901 | -€3,044 | -€3,017 | +€27 | +0.9% |
| Financial income | 75/76B | €37,457 | €35,411 | -€2,046 | -5.5% |
| Recurring financial income | 75 | €37,457 | €35,411 | -€2,046 | -5.5% |
| Financial charges | 65/66B | €13,904 | €14,300 | +€396 | +2.8% |
| Recurring financial charges | 65 | €13,904 | €14,300 | +€396 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €20,509 | €18,094 | -€2,415 | -11.8% |
| Income taxes | 67/77 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | €16,509 | €14,094 | -€2,415 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,509 | €14,094 | -€2,415 | -14.6% |
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 9 October 2026 via checked.be.