DRUART: 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.
DRUART
Largest movements
- Cash -€116,000
down €116,000 (-52.8%), from €219,728 to €103,728
mainly Receivables within one year (-€113,607) and Other debts (-€1,947)
- Receivables within one year +€113,607
up €113,607 (+341.1%), from €33,311 to €146,918
of which Trade receivables: +€119,865
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€38,580
down €38,580 (-99.5%), from €38,765 to €185
- Gross operating margin +€2,819
up €2,819 (+85.4%), from -€3,299 to -€480
- Other operating charges -€798
down €798 (-57.7%), from €1,383 to €585
- Financial income +€523
up €523 (+151.3%), from €345 to €868
- Financial charges -€55
down €55 (-53.5%), from €102 to €48
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 | €253,432 | €251,054 | -€2,378 | -0.9% |
| Fixed assets | 21/28 | €124 | €124 | = | 0.0% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €253,308 | €250,930 | -€2,378 | -0.9% |
| Amounts receivable within one year | 40/41 | €33,311 | €146,918 | +€113,607 | +341.1% |
| Trade receivables | 40 | €23,978 | €143,843 | +€119,865 | +499.9% |
| Other amounts receivable | 41 | €9,333 | €3,075 | -€6,258 | -67.0% |
| Cash at bank and in hand | 54/58 | €219,728 | €103,728 | -€116,000 | -52.8% |
| Deferred charges and accrued income | 490/1 | €269 | €285 | +€15 | +5.6% |
| Total equity and liabilities | 10/49 | €253,432 | €251,054 | -€2,378 | -0.9% |
| Equity | 10/15 | €176,796 | €176,366 | -€430 | -0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,655 | €8,655 | = | 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% |
| Tax-exempt reserves | 132 | €6,795 | €6,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,549 | €149,119 | -€430 | -0.3% |
| Amounts payable | 17/49 | €76,636 | €74,688 | -€1,947 | -2.5% |
| Amounts payable within one year | 42/48 | €22,430 | €20,483 | -€1,947 | -8.7% |
| Other amounts payable | 47/48 | €22,430 | €20,483 | -€1,947 | -8.7% |
| Accrued charges and deferred income | 492/3 | €54,205 | €54,205 | = | 0.0% |
| Other operating charges | 640/8 | €1,383 | €585 | -€798 | -57.7% |
| Non-recurring operating charges | 66A | €5,597 | - | -€5,597 | |
| Gross operating margin | 9900 | -€3,299 | -€480 | +€2,819 | +85.4% |
| Operating profit (loss) | 9901 | -€10,280 | -€1,065 | +€9,215 | +89.6% |
| Financial income | 75/76B | €345 | €868 | +€523 | +151.3% |
| Recurring financial income | 75 | €345 | €868 | +€523 | +151.3% |
| Financial charges | 65/66B | €102 | €48 | -€55 | -53.5% |
| Recurring financial charges | 65 | €102 | €48 | -€55 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,037 | -€245 | +€9,792 | +97.6% |
| Income taxes | 67/77 | €38,765 | €185 | -€38,580 | -99.5% |
| Profit (loss) for the period | 9904 | -€48,802 | -€430 | +€48,372 | +99.1% |
| Transfer from tax-exempt reserves | 789 | €163,636 | - | -€163,636 | |
| Profit (loss) for the period to be appropriated | 9905 | €114,835 | -€430 | -€115,265 |
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 8 October 2026 via checked.be.