Drufo: 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.
Drufo
Largest movements
- Cash -€3,017
down €3,017 (-25.8%), from €11,690 to €8,674
mainly Net result for the year (-€14,891) and Trade debts (-€1,012)
- Current investments -€1,999
down €1,999 (-98.9%), from €2,021 to €22
- Tangible fixed assets -€962
down €962 (-49.5%), from €1,943 to €981
of which Plant, machinery and equipment: -€713
- Stocks and contracts +€486
up €486 (+1.9%), from €25,644 to €26,130
- Profit (loss) carried forward -€14,891
down €14,891, from €5,961 to -€8,930
- Other debts +€10,555
up €10,555 (+264.8%), from €3,985 to €14,540
- Trade debts -€1,012
down €1,012 (-8.6%), from €11,744 to €10,732
- Tax, wage and social debts -€509
down €509 (-12.0%), from €4,242 to €3,733
of which Remuneration and social security: -€1,150
- Gross operating margin -€12,923
down €12,923, from €2,143 to -€10,779
- Financial income -€322
down €322 (-74.6%), from €432 to €110
- Depreciation -€319
down €319 (-24.9%), from €1,281 to €962
- Other operating charges +€294
up €294 (+46.8%), from €629 to €924
- Financial charges -€261
down €261 (-11.4%), from €2,277 to €2,016
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 | €47,985 | €42,128 | -€5,857 | -12.2% |
| Fixed assets | 21/28 | €1,943 | €981 | -€962 | -49.5% |
| Tangible fixed assets | 22/27 | €1,943 | €981 | -€962 | -49.5% |
| Land and buildings | 22 | €740 | €491 | -€249 | -33.7% |
| Plant, machinery and equipment | 23 | €1,203 | €491 | -€713 | -59.2% |
| Current assets | 29/58 | €46,042 | €41,147 | -€4,895 | -10.6% |
| Stocks and contracts in progress | 3 | €25,644 | €26,130 | +€486 | +1.9% |
| Stocks | 30/36 | €25,644 | €26,130 | +€486 | +1.9% |
| Amounts receivable within one year | 40/41 | €3,189 | €2,771 | -€418 | -13.1% |
| Trade receivables | 40 | €3,189 | €2,771 | -€418 | -13.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €2,021 | €22 | -€1,999 | -98.9% |
| Cash at bank and in hand | 54/58 | €11,690 | €8,674 | -€3,017 | -25.8% |
| Deferred charges and accrued income | 490/1 | €3,497 | €3,550 | +€53 | +1.5% |
| Total equity and liabilities | 10/49 | €47,985 | €42,128 | -€5,857 | -12.2% |
| Equity | 10/15 | €28,014 | €13,123 | -€14,891 | -53.2% |
| Contributions | 10/11 | €7,853 | €7,853 | = | 0.0% |
| Reserves | 13 | €14,200 | €14,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,179 | €8,179 | = | 0.0% |
| Distributable reserves | 133 | €6,021 | €6,021 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,961 | -€8,930 | -€14,891 | |
| Amounts payable | 17/49 | €19,971 | €29,005 | +€9,034 | +45.2% |
| Amounts payable within one year | 42/48 | €19,971 | €29,005 | +€9,034 | +45.2% |
| Trade debts | 44 | €11,744 | €10,732 | -€1,012 | -8.6% |
| Suppliers | 440/4 | €11,744 | €10,732 | -€1,012 | -8.6% |
| Taxes, remuneration and social security | 45 | €4,242 | €3,733 | -€509 | -12.0% |
| Taxes | 450/3 | €3,092 | €3,733 | +€641 | +20.7% |
| Remuneration and social security | 454/9 | €1,150 | €0 | -€1,150 | -100.0% |
| Other amounts payable | 47/48 | €3,985 | €14,540 | +€10,555 | +264.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | €962 | -€319 | -24.9% |
| Other operating charges | 640/8 | €629 | €924 | +€294 | +46.8% |
| Gross operating margin | 9900 | €2,143 | -€10,779 | -€12,923 | |
| Operating profit (loss) | 9901 | €233 | -€12,665 | -€12,898 | |
| Financial income | 75/76B | €432 | €110 | -€322 | -74.6% |
| Recurring financial income | 75 | €432 | €110 | -€322 | -74.6% |
| Financial charges | 65/66B | €2,277 | €2,016 | -€261 | -11.4% |
| Recurring financial charges | 65 | €2,277 | €2,016 | -€261 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,612 | -€14,572 | -€12,959 | -803.7% |
| Income taxes | 67/77 | €326 | €319 | -€7 | -2.1% |
| Profit (loss) for the period | 9904 | -€1,938 | -€14,891 | -€12,953 | -668.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,938 | -€14,891 | -€12,953 | -668.3% |
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 12 October 2026 via checked.be.