DRUANT EN CO: 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.
DRUANT EN CO
Largest movements
- Current investments +€751,926
up €751,926 (+100%), from €751,802 to €1.5m
- Cash +€107,413
up €107,413 (+85.7%), from €125,297 to €232,711
mainly Net result for the year (+€842,542) and Other debts (+€181,882)
- Reserves +€672,645
up €672,645 (+23.4%), from €2.9m to €3.6m
of which Distributable reserves: +€672,645
- Other debts +€181,882
up €181,882 (+11.3%), from €1.6m to €1.8m
- Gross operating margin +€383,012
up €383,012 (+55.4%), from €691,580 to €1.1m
- Taxes +€27,622
up €27,622 (+35.0%), from €78,856 to €106,477
- Financial charges +€18,100
up €18,100 (+20.0%), from €90,403 to €108,503
- Other operating charges +€15,833
up €15,833 (+162%), from €9,762 to €25,595
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 | €4,686,878 | €5,554,894 | +€868,016 | +18.5% |
| Fixed assets | 21/28 | €2,119,294 | €2,116,230 | -€3,065 | -0.1% |
| Tangible fixed assets | 22/27 | €1,375,674 | €1,372,609 | -€3,065 | -0.2% |
| Land and buildings | 22 | €1,356,305 | €1,327,263 | -€29,042 | -2.1% |
| Furniture and vehicles | 24 | €19,369 | €45,346 | +€25,978 | +134% |
| Financial fixed assets | 28 | €743,620 | €743,620 | = | 0.0% |
| Current assets | 29/58 | €2,567,584 | €3,438,665 | +€871,081 | +33.9% |
| Amounts receivable within one year | 40/41 | €1,683,537 | €1,694,902 | +€11,365 | +0.7% |
| Trade receivables | 40 | €94,391 | €0 | -€94,391 | -100% |
| Other amounts receivable | 41 | €1,589,145 | €1,694,902 | +€105,757 | +6.7% |
| Current investments | 50/53 | €751,802 | €1,503,728 | +€751,926 | +100% |
| Cash at bank and in hand | 54/58 | €125,297 | €232,711 | +€107,413 | +85.7% |
| Deferred charges and accrued income | 490/1 | €6,948 | €7,324 | +€376 | +5.4% |
| Total equity and liabilities | 10/49 | €4,686,878 | €5,554,894 | +€868,016 | +18.5% |
| Equity | 10/15 | €2,941,698 | €3,614,343 | +€672,645 | +22.9% |
| Contributions | 10/11 | €63,215 | €63,215 | = | 0.0% |
| Capital | 10 | €63,215 | €63,215 | = | 0.0% |
| Issued capital | 100 | €63,215 | €63,215 | = | 0.0% |
| Reserves | 13 | €2,878,483 | €3,551,128 | +€672,645 | +23.4% |
| Non-distributable reserves | 130/1 | €6,322 | €6,322 | = | 0.0% |
| Legal reserve | 130 | €6,322 | €6,322 | = | 0.0% |
| Distributable reserves | 133 | €2,872,161 | €3,544,807 | +€672,645 | +23.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,745,180 | €1,940,551 | +€195,371 | +11.2% |
| Amounts payable within one year | 42/48 | €1,655,505 | €1,832,483 | +€176,978 | +10.7% |
| Trade debts | 44 | €11,654 | €12,336 | +€682 | +5.9% |
| Suppliers | 440/4 | €11,654 | €12,336 | +€682 | +5.9% |
| Taxes, remuneration and social security | 45 | €28,003 | €22,418 | -€5,585 | -19.9% |
| Taxes | 450/3 | €28,003 | €22,418 | -€5,585 | -19.9% |
| Other amounts payable | 47/48 | €1,615,847 | €1,797,729 | +€181,882 | +11.3% |
| Accrued charges and deferred income | 492/3 | €89,676 | €108,068 | +€18,392 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,580 | €50,126 | +€7,546 | +17.7% |
| Other operating charges | 640/8 | €9,762 | €25,595 | +€15,833 | +162% |
| Gross operating margin | 9900 | €691,580 | €1,074,592 | +€383,012 | +55.4% |
| Operating profit (loss) | 9901 | €639,238 | €998,871 | +€359,632 | +56.3% |
| Financial income | 75/76B | €49,643 | €58,652 | +€9,009 | +18.1% |
| Recurring financial income | 75 | €49,643 | €58,652 | +€9,009 | +18.1% |
| Financial charges | 65/66B | €90,403 | €108,503 | +€18,100 | +20.0% |
| Recurring financial charges | 65 | €90,403 | €108,503 | +€18,100 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €598,478 | €949,019 | +€350,541 | +58.6% |
| Income taxes | 67/77 | €78,856 | €106,477 | +€27,622 | +35.0% |
| Profit (loss) for the period | 9904 | €519,622 | €842,542 | +€322,920 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €519,622 | €842,542 | +€322,920 | +62.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.