DRUEZ MARC: 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.
What changed
DRUEZ MARC
NACE 75.000, Veterinary services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-
2024 · €85,871-€85,871
Equity
€78,538
2024 · €78,538
Cash
€5,277
2024 · €5,277
Balance sheet total
€123,955
2024 · €121,953+€2,002
Largest movements
Assets
- Current investments +€2,000
new in 2025: €2,000
Equity and liabilities
- Tax, wage and social debts +€2,000
up €2,000 (+62.9%), from €3,177 to €5,177
of which Remuneration and social security: +€2,000
Income statement
- Depreciation -€4,508
no longer reported in 2025 (was €4,508)
- Provisions +€4,508
new in 2025: €4,508
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,953 | €123,955 | +€2,002 | +1.6% |
| Fixed assets | 21/28 | €6,652 | €6,652 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,627 | €6,627 | = | 0.0% |
| Furniture and vehicles | 24 | €6,627 | €6,627 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €115,302 | €117,304 | +€2,002 | +1.7% |
| Amounts receivable within one year | 40/41 | €109,977 | €109,977 | = | 0.0% |
| Trade receivables | 40 | €95,816 | €95,816 | = | 0.0% |
| Other amounts receivable | 41 | €14,161 | €14,161 | = | 0.0% |
| Current investments | 50/53 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €5,277 | €5,277 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €48 | €50 | +€2 | +4.2% |
| Total equity and liabilities | 10/49 | €121,953 | €123,955 | +€2,002 | +1.6% |
| Equity | 10/15 | €78,538 | €78,538 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,538 | €78,538 | = | 0.0% |
| Amounts payable | 17/49 | €43,415 | €45,417 | +€2,002 | +4.6% |
| Amounts payable within one year | 42/48 | €43,415 | €45,417 | +€2,002 | +4.6% |
| Trade debts | 44 | €40,238 | €40,240 | +€2 | 0.0% |
| Suppliers | 440/4 | €40,238 | €40,240 | +€2 | 0.0% |
| Taxes, remuneration and social security | 45 | €3,177 | €5,177 | +€2,000 | +62.9% |
| Taxes | 450/3 | €3,177 | €3,177 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,508 | - | -€4,508 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €4,508 | +€4,508 | |
| Other operating charges | 640/8 | €387 | €387 | = | 0.0% |
| Gross operating margin | 9900 | €91,197 | €91,197 | = | 0.0% |
| Operating profit (loss) | 9901 | €86,301 | €86,301 | = | 0.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €431 | - | -€431 | |
| Recurring financial charges | 65 | €431 | - | -€431 | |
| Profit (loss) for the period before taxes | 9903 | €85,871 | €86,301 | +€430 | +0.5% |
| Transfer to deferred taxes | 680 | - | €86,301 | +€86,301 | |
| Profit (loss) for the period | 9904 | €85,871 | - | -€85,871 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,871 | - | -€85,871 |
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 7 October 2026 via checked.be.