DRU-IT: 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.
DRU-IT
Largest movements
- Tangible fixed assets +€46,635
up €46,635 (+127%), from €36,669 to €83,304
of which Other tangible fixed assets: +€55,278
- Deferred charges and accrued income -€22,469
no longer reported in 2025 (was €22,469)
- Receivables within one year +€19,894
up €19,894 (+129%), from €15,482 to €35,376
of which Trade receivables: +€21,069
- Financial fixed assets +€10,298
up €10,298 (+64.4%), from €16,000 to €26,298
- Debts after one year +€26,894
new in 2025: €26,894
- Profit (loss) carried forward +€12,543
up €12,543 (+16.7%), from €75,000 to €87,543
- Current portion of long-term debt +€10,408
new in 2025: €10,408
- Trade debts +€2,114
up €2,114 (+180%), from €1,173 to €3,287
- Gross operating margin -€7,055
down €7,055 (-19.4%), from €36,346 to €29,291
- Depreciation -€4,429
down €4,429 (-30.0%), from €14,786 to €10,357
- Other operating charges +€954
up €954 (+168%), from €568 to €1,523
- Taxes +€550
up €550 (+15.5%), from €3,550 to €4,101
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 | €103,929 | €157,706 | +€53,777 | +51.7% |
| Fixed assets | 21/28 | €52,669 | €109,602 | +€56,933 | +108% |
| Tangible fixed assets | 22/27 | €36,669 | €83,304 | +€46,635 | +127% |
| Plant, machinery and equipment | 23 | €16,276 | €9,711 | -€6,565 | -40.3% |
| Furniture and vehicles | 24 | €3,455 | €1,378 | -€2,077 | -60.1% |
| Other tangible fixed assets | 26 | €16,938 | €72,216 | +€55,278 | +326% |
| Financial fixed assets | 28 | €16,000 | €26,298 | +€10,298 | +64.4% |
| Current assets | 29/58 | €51,259 | €48,104 | -€3,155 | -6.2% |
| Amounts receivable within one year | 40/41 | €15,482 | €35,376 | +€19,894 | +129% |
| Trade receivables | 40 | €14,307 | €35,376 | +€21,069 | +147% |
| Other amounts receivable | 41 | €1,175 | - | -€1,175 | |
| Cash at bank and in hand | 54/58 | €13,309 | €12,728 | -€580 | -4.4% |
| Deferred charges and accrued income | 490/1 | €22,469 | - | -€22,469 | |
| Total equity and liabilities | 10/49 | €103,929 | €157,706 | +€53,777 | +51.7% |
| Equity | 10/15 | €95,460 | €108,003 | +€12,543 | +13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,000 | €87,543 | +€12,543 | +16.7% |
| Amounts payable | 17/49 | €8,468 | €49,703 | +€41,234 | +487% |
| Amounts payable after more than one year | 17 | - | €26,894 | +€26,894 | |
| Financial debts | 170/4 | - | €26,894 | +€26,894 | |
| Amounts payable within one year | 42/48 | €8,468 | €22,809 | +€14,341 | +169% |
| Current portion of amounts payable after more than one year | 42 | - | €10,408 | +€10,408 | |
| Trade debts | 44 | €1,173 | €3,287 | +€2,114 | +180% |
| Suppliers | 440/4 | €1,173 | €3,287 | +€2,114 | +180% |
| Taxes, remuneration and social security | 45 | €7,163 | €8,144 | +€981 | +13.7% |
| Taxes | 450/3 | €7,163 | €8,144 | +€981 | +13.7% |
| Other amounts payable | 47/48 | €133 | €970 | +€837 | +631% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,786 | €10,357 | -€4,429 | -30.0% |
| Other operating charges | 640/8 | €568 | €1,523 | +€954 | +168% |
| Gross operating margin | 9900 | €36,346 | €29,291 | -€7,055 | -19.4% |
| Operating profit (loss) | 9901 | €20,992 | €17,411 | -€3,581 | -17.1% |
| Financial charges | 65/66B | €1,081 | €767 | -€314 | -29.0% |
| Recurring financial charges | 65 | €1,081 | €767 | -€314 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €19,911 | €16,644 | -€3,267 | -16.4% |
| Income taxes | 67/77 | €3,550 | €4,101 | +€550 | +15.5% |
| Profit (loss) for the period | 9904 | €16,360 | €12,543 | -€3,817 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,360 | €12,543 | -€3,817 | -23.3% |
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 15 October 2026 via checked.be.