DRUBBEL: 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.
DRUBBEL
Largest movements
- Cash +€19,099
up €19,099 (+530%), from €3,601 to €22,700
mainly Net result for the year (+€33,603) and Depreciation (+€28,559)
- Receivables within one year +€7,364
up €7,364 (+12,273%), from €60 to €7,424
of which Trade receivables: +€6,635
- Profit (loss) carried forward +€33,603
up €33,603 (+96.5%), from -€34,829 to -€1,225
- Debts after one year -€25,743
down €25,743 (-54.3%), from €47,436 to €21,693
- Other debts +€19,798
up €19,798 (+113%), from €17,502 to €37,300
- Tax, wage and social debts +€8,335
up €8,335 (+60.4%), from €13,807 to €22,141
of which Remuneration and social security: +€5,818
- Trade debts -€5,956
down €5,956 (-11.2%), from €53,064 to €47,108
- Staff costs -€26,270
down €26,270 (-16.3%), from €161,540 to €135,269
- Gross operating margin -€11,155
down €11,155 (-5.3%), from €209,342 to €198,187
- Depreciation +€4,079
up €4,079 (+16.7%), from €24,480 to €28,559
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 | €145,218 | €172,969 | +€27,751 | +19.1% |
| Fixed assets | 21/28 | €114,999 | €116,440 | +€1,441 | +1.3% |
| Tangible fixed assets | 22/27 | €114,999 | €116,440 | +€1,441 | +1.3% |
| Plant, machinery and equipment | 23 | €59,191 | €66,655 | +€7,464 | +12.6% |
| Furniture and vehicles | 24 | €55,808 | €49,786 | -€6,023 | -10.8% |
| Current assets | 29/58 | €30,219 | €56,529 | +€26,310 | +87.1% |
| Stocks and contracts in progress | 3 | €26,164 | €26,405 | +€242 | +0.9% |
| Stocks | 30/36 | €26,164 | €26,405 | +€242 | +0.9% |
| Amounts receivable within one year | 40/41 | €60 | €7,424 | +€7,364 | +12,273% |
| Trade receivables | 40 | €60 | €6,695 | +€6,635 | +11,058% |
| Other amounts receivable | 41 | €0 | €729 | +€729 | |
| Cash at bank and in hand | 54/58 | €3,601 | €22,700 | +€19,099 | +530% |
| Deferred charges and accrued income | 490/1 | €395 | €0 | -€395 | -100% |
| Total equity and liabilities | 10/49 | €145,218 | €172,969 | +€27,751 | +19.1% |
| Equity | 10/15 | -€16,237 | €17,367 | +€33,603 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€34,829 | -€1,225 | +€33,603 | +96.5% |
| Amounts payable | 17/49 | €161,455 | €155,603 | -€5,852 | -3.6% |
| Amounts payable after more than one year | 17 | €47,436 | €21,693 | -€25,743 | -54.3% |
| Financial debts | 170/4 | €47,436 | €21,693 | -€25,743 | -54.3% |
| Amounts payable within one year | 42/48 | €112,792 | €133,909 | +€21,117 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €26,371 | €27,009 | +€638 | +2.4% |
| Trade debts | 44 | €53,064 | €47,108 | -€5,956 | -11.2% |
| Suppliers | 440/4 | €53,064 | €47,108 | -€5,956 | -11.2% |
| Advances received on contracts in progress | 46 | €2,048 | €350 | -€1,698 | -82.9% |
| Taxes, remuneration and social security | 45 | €13,807 | €22,141 | +€8,335 | +60.4% |
| Taxes | 450/3 | €8,881 | €11,398 | +€2,517 | +28.3% |
| Remuneration and social security | 454/9 | €4,926 | €10,744 | +€5,818 | +118% |
| Other amounts payable | 47/48 | €17,502 | €37,300 | +€19,798 | +113% |
| Accrued charges and deferred income | 492/3 | €1,226 | €0 | -€1,226 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €161,540 | €135,269 | -€26,270 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,480 | €28,559 | +€4,079 | +16.7% |
| Other operating charges | 640/8 | €1,643 | €279 | -€1,364 | -83.0% |
| Gross operating margin | 9900 | €209,342 | €198,187 | -€11,155 | -5.3% |
| Operating profit (loss) | 9901 | €21,680 | €34,080 | +€12,400 | +57.2% |
| Financial income | 75/76B | €2 | €1,622 | +€1,620 | +73,630% |
| Recurring financial income | 75 | €2 | €1,622 | +€1,620 | +73,630% |
| Financial charges | 65/66B | €2,415 | €1,827 | -€588 | -24.3% |
| Recurring financial charges | 65 | €2,415 | €1,827 | -€588 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €19,267 | €33,875 | +€14,608 | +75.8% |
| Income taxes | 67/77 | - | €271 | +€271 | |
| Profit (loss) for the period | 9904 | €19,267 | €33,603 | +€14,337 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,267 | €33,603 | +€14,337 | +74.4% |
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 22 October 2026 via checked.be.