Drua: 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.
Drua
Largest movements
- Receivables within one year -€391,899
down €391,899 (-21.3%), from €1.8m to €1.4m
of which Trade receivables: -€452,188
- Cash +€386,167
up €386,167 (+61.4%), from €628,645 to €1.0m
mainly Receivables within one year (+€391,899) and Net result for the year (+€49,371)
No liability line moved by more than 1% of the balance sheet total.
- Write-downs -€5.1m
down €5.1m, from €13,231 to -€5.1m
- Financial income +€610,917
up €610,917 (+436.6%), from €139,939 to €750,856
of which Non-recurring financial income: +€595,420
- Financial charges -€61,613
down €61,613 (-99.0%), from €62,224 to €611
- Gross operating margin -€12,492
down €12,492 (-71.5%), from -€17,477 to -€29,969
- Taxes +€4,937
new in 2025: €4,937
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 | €8,424,199 | €8,418,339 | -€5,860 | -0.1% |
| Fixed assets | 21/28 | €4,758,693 | €4,758,564 | -€129 | 0.0% |
| Tangible fixed assets | 22/27 | €3,093 | €2,963 | -€130 | -4.2% |
| Other tangible fixed assets | 26 | €3,093 | €2,963 | -€130 | -4.2% |
| Financial fixed assets | 28 | €4,755,600 | €4,755,601 | +€1 | 0.0% |
| Current assets | 29/58 | €3,665,506 | €3,659,775 | -€5,732 | -0.2% |
| Amounts receivable within one year | 40/41 | €1,840,806 | €1,448,907 | -€391,899 | -21.3% |
| Trade receivables | 40 | €452,188 | - | -€452,188 | |
| Other amounts receivable | 41 | €1,388,618 | €1,448,907 | +€60,290 | +4.3% |
| Current investments | 50/53 | €1,196,055 | €1,196,055 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €628,645 | €1,014,812 | +€386,167 | +61.4% |
| Total equity and liabilities | 10/49 | €8,424,199 | €8,418,339 | -€5,860 | -0.1% |
| Equity | 10/15 | €6,175,673 | €6,225,044 | +€49,371 | +0.8% |
| Contributions | 10/11 | €1,512,151 | €1,512,151 | = | 0.0% |
| Capital | 10 | €1,512,151 | €1,512,151 | = | 0.0% |
| Issued capital | 100 | €1,512,151 | €1,512,151 | = | 0.0% |
| Reserves | 13 | €2,852,199 | €2,901,569 | +€49,370 | +1.7% |
| Non-distributable reserves | 130/1 | €1,347,270 | €1,347,270 | = | 0.0% |
| Legal reserve | 130 | €151,215 | €151,215 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,196,055 | - | -€1.2m | |
| Own shares acquired | 1312 | - | €1,196,055 | +€1.2m | |
| Distributable reserves | 133 | €1,504,929 | €1,554,299 | +€49,370 | +3.3% |
| Profit (loss) carried forward | 14 | €1,811,323 | €1,811,324 | +€1 | 0.0% |
| Amounts payable | 17/49 | €2,248,526 | €2,193,295 | -€55,232 | -2.5% |
| Amounts payable within one year | 42/48 | €2,248,526 | €2,193,295 | -€55,232 | -2.5% |
| Trade debts | 44 | €1,105 | €1,895 | +€790 | +71.5% |
| Suppliers | 440/4 | €1,105 | €1,895 | +€790 | +71.5% |
| Other amounts payable | 47/48 | €2,247,422 | €2,191,400 | -€56,022 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €130 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,231 | -€5,059,271 | -€5.1m | |
| Other operating charges | 640/8 | €997 | €1,029 | +€32 | +3.2% |
| Non-recurring operating charges | 66A | - | €5,724,081 | +€5.7m | |
| Gross operating margin | 9900 | -€17,477 | -€29,969 | -€12,492 | -71.5% |
| Operating profit (loss) | 9901 | -€31,834 | -€695,938 | -€664,103 | -2086.1% |
| Financial income | 75/76B | €139,939 | €750,856 | +€610,917 | +436.6% |
| Recurring financial income | 75 | €139,939 | €155,436 | +€15,497 | +11.1% |
| Non-recurring financial income | 76B | - | €595,420 | +€595,420 | |
| Financial charges | 65/66B | €62,224 | €611 | -€61,613 | -99.0% |
| Recurring financial charges | 65 | €62,224 | €611 | -€61,613 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €45,881 | €54,308 | +€8,427 | +18.4% |
| Income taxes | 67/77 | - | €4,937 | +€4,937 | |
| Profit (loss) for the period | 9904 | €45,881 | €49,371 | +€3,490 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,881 | €49,371 | +€3,490 | +7.6% |
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 6 October 2026 via checked.be.