DRUELLE: 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.
What changed
DRUELLE
NACE 01.610, Support activities for crop production
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€3,932
2024 · €75,449-€79,380
Equity
€604,548
2024 · €608,479-€3,932
Cash
€67,564
2024 · €149,583-€82,019
Balance sheet total
€2.3m
2024 · €2.2m+€144,153
Largest movements
Assets
- Tangible fixed assets +€108,649
up €108,649 (+6.2%), from €1.8m to €1.9m
of which Assets under construction and advance payments: +€124,633
- Receivables within one year +€99,327
up €99,327 (+48.6%), from €204,575 to €303,903
of which Trade receivables: +€72,720
- Cash -€82,019
down €82,019 (-54.8%), from €149,583 to €67,564
mainly Investment in fixed assets (net) (-€431,977) and Receivables within one year (-€99,327)
Equity and liabilities
- Debts after one year +€116,104
up €116,104 (+11.6%), from €999,265 to €1.1m
- Short-term financial debts +€49,789
up €49,789 (+49.8%), from €100,000 to €149,789
- Tax, wage and social debts -€32,067
down €32,067 (-40.5%), from €79,262 to €47,195
Income statement
- Gross operating margin -€78,139
down €78,139 (-17.1%), from €457,069 to €378,930
- Taxes -€33,414
down €33,414 (-99.2%), from €33,671 to €257
- Depreciation +€32,988
up €32,988 (+11.4%), from €290,340 to €323,328
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.
Result 2024
€75,449
Gross operating margin
-€78,139
Depreciation
-€32,988
Other operating charges
+€1,848
Other operating items
-€1,200
Financial income
-€616
Financial charges
-€1,699
Taxes
+€33,414
Result 2025
-€3,932
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€172,239
Investment
-€431,977
Financing
+€177,719
Cash 2024
€149,583
From operations (derived)
+€172,239
Net result for the year
-€3,932
Depreciation
+€323,328
Stocks and contracts
-€7,927
Receivables within one year
-€99,327
Deferred charges and accrued income
-€10,268
Trade debts
-€15,154
Tax, wage and social debts
-€32,067
Other debts
+€10,601
Accrued charges and deferred income
+€6,986
Investment (derived)
-€431,977
Investment in fixed assets (net)
-€431,977
Financing
+€177,719
Debts after one year
+€116,104
Current portion of long-term debt
+€11,825
Short-term financial debts
+€49,789
Cash 2025
€67,564
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,157,819 | €2,301,972 | +€144,153 | +6.7% |
| Fixed assets | 21/28 | €1,753,454 | €1,862,103 | +€108,649 | +6.2% |
| Tangible fixed assets | 22/27 | €1,753,454 | €1,862,103 | +€108,649 | +6.2% |
| Land and buildings | 22 | €438,666 | €425,561 | -€13,105 | -3.0% |
| Plant, machinery and equipment | 23 | €531,644 | €409,200 | -€122,444 | -23.0% |
| Furniture and vehicles | 24 | €396,474 | €516,039 | +€119,565 | +30.2% |
| Other tangible fixed assets | 26 | €3,762 | €3,762 | = | 0.0% |
| Assets under construction and advance payments | 27 | €382,909 | €507,541 | +€124,633 | +32.5% |
| Current assets | 29/58 | €404,365 | €439,869 | +€35,503 | +8.8% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Trade receivables | 290 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €22,387 | €30,314 | +€7,927 | +35.4% |
| Stocks | 30/36 | €22,387 | €30,314 | +€7,927 | +35.4% |
| Amounts receivable within one year | 40/41 | €204,575 | €303,903 | +€99,327 | +48.6% |
| Trade receivables | 40 | €43,870 | €116,590 | +€72,720 | +166% |
| Other amounts receivable | 41 | €160,705 | €187,312 | +€26,607 | +16.6% |
| Cash at bank and in hand | 54/58 | €149,583 | €67,564 | -€82,019 | -54.8% |
| Deferred charges and accrued income | 490/1 | €12,819 | €23,088 | +€10,268 | +80.1% |
| Total equity and liabilities | 10/49 | €2,157,819 | €2,301,972 | +€144,153 | +6.7% |
| Equity | 10/15 | €608,479 | €604,548 | -€3,932 | -0.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €90,345 | €90,345 | = | 0.0% |
| Reserves | 13 | €290,720 | €290,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €284,570 | €284,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,914 | €161,983 | -€3,932 | -2.4% |
| Amounts payable | 17/49 | €1,549,340 | €1,697,424 | +€148,084 | +9.6% |
| Amounts payable after more than one year | 17 | €999,265 | €1,115,369 | +€116,104 | +11.6% |
| Financial debts | 170/4 | €999,265 | €1,115,369 | +€116,104 | +11.6% |
| Amounts payable within one year | 42/48 | €549,527 | €574,521 | +€24,994 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €241,559 | €253,384 | +€11,825 | +4.9% |
| Financial debts | 43 | €100,000 | €149,789 | +€49,789 | +49.8% |
| Credit institutions | 430/8 | €100,000 | €149,789 | +€49,789 | +49.8% |
| Trade debts | 44 | €127,368 | €112,214 | -€15,154 | -11.9% |
| Suppliers | 440/4 | €127,368 | €112,214 | -€15,154 | -11.9% |
| Taxes, remuneration and social security | 45 | €79,262 | €47,195 | -€32,067 | -40.5% |
| Taxes | 450/3 | €79,262 | €47,195 | -€32,067 | -40.5% |
| Other amounts payable | 47/48 | €1,338 | €11,939 | +€10,601 | +792% |
| Accrued charges and deferred income | 492/3 | €549 | €7,534 | +€6,986 | +1,273% |
| Non-recurring operating income | 76A | €13,000 | - | -€13,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290,340 | €323,328 | +€32,988 | +11.4% |
| Other operating charges | 640/8 | €11,681 | €9,833 | -€1,848 | -15.8% |
| Non-recurring operating charges | 66A | - | €1,200 | +€1,200 | |
| Gross operating margin | 9900 | €457,069 | €378,930 | -€78,139 | -17.1% |
| Operating profit (loss) | 9901 | €155,048 | €44,570 | -€110,478 | -71.3% |
| Financial income | 75/76B | €1,028 | €412 | -€616 | -59.9% |
| Recurring financial income | 75 | €1,028 | €412 | -€616 | -59.9% |
| Financial charges | 65/66B | €46,957 | €48,657 | +€1,699 | +3.6% |
| Recurring financial charges | 65 | €46,957 | €48,657 | +€1,699 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €109,119 | -€3,675 | -€112,794 | |
| Income taxes | 67/77 | €33,671 | €257 | -€33,414 | -99.2% |
| Profit (loss) for the period | 9904 | €75,449 | -€3,932 | -€79,380 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,449 | -€3,932 | -€79,380 |
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 24 October 2026 via checked.be.