DRUIDYS: 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.
DRUIDYS
Largest movements
- Tangible fixed assets +€74,239
up €74,239 (+1480.2%), from €5,016 to €79,255
of which Furniture and vehicles: +€75,974
- Receivables within one year +€23,265
up €23,265 (+163.2%), from €14,254 to €37,518
of which Trade receivables: +€14,051
- Cash +€5,294
up €5,294 (+11.0%), from €47,986 to €53,280
mainly Debts after one year (+€61,108) and Other debts (+€34,921)
- Deferred charges and accrued income -€3,302
down €3,302 (-87.8%), from €3,760 to €459
- Debts after one year +€61,108
new in 2026: €61,108
- Other debts +€34,921
up €34,921 (+512.7%), from €6,811 to €41,732
- Current portion of long-term debt +€13,892
new in 2026: €13,892
- Tax, wage and social debts -€5,857
down €5,857 (-78.4%), from €7,474 to €1,616
- Reserves -€4,071
down €4,071 (-6.6%), from €62,155 to €58,084
- Gross operating margin -€2,286
down €2,286 (-4.8%), from €47,142 to €44,856
- Depreciation +€794
up €794 (+34.1%), from €2,327 to €3,122
- Taxes -€661
down €661 (-6.8%), from €9,722 to €9,060
- Other operating charges +€560
up €560 (+108.0%), from €519 to €1,080
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,016 | €180,848 | +€99,833 | +123.2% |
| Fixed assets | 21/28 | €15,016 | €89,255 | +€74,239 | +494.4% |
| Tangible fixed assets | 22/27 | €5,016 | €79,255 | +€74,239 | +1480.2% |
| Plant, machinery and equipment | 23 | €4,060 | €2,325 | -€1,735 | -42.7% |
| Furniture and vehicles | 24 | €956 | €76,929 | +€75,974 | +7949.4% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €66,000 | €91,594 | +€25,594 | +38.8% |
| Stocks and contracts in progress | 3 | - | €337 | +€337 | |
| Stocks | 30/36 | - | €337 | +€337 | |
| Amounts receivable within one year | 40/41 | €14,254 | €37,518 | +€23,265 | +163.2% |
| Trade receivables | 40 | €14,254 | €28,305 | +€14,051 | +98.6% |
| Other amounts receivable | 41 | - | €9,213 | +€9,213 | |
| Cash at bank and in hand | 54/58 | €47,986 | €53,280 | +€5,294 | +11.0% |
| Deferred charges and accrued income | 490/1 | €3,760 | €459 | -€3,302 | -87.8% |
| Total equity and liabilities | 10/49 | €81,016 | €180,848 | +€99,833 | +123.2% |
| Equity | 10/15 | €64,155 | €60,084 | -€4,071 | -6.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €62,155 | €58,084 | -€4,071 | -6.6% |
| Distributable reserves | 133 | €62,155 | €58,084 | -€4,071 | -6.6% |
| Amounts payable | 17/49 | €16,860 | €120,764 | +€103,904 | +616.3% |
| Amounts payable after more than one year | 17 | - | €61,108 | +€61,108 | |
| Financial debts | 170/4 | - | €61,108 | +€61,108 | |
| Amounts payable within one year | 42/48 | €16,860 | €59,656 | +€42,796 | +253.8% |
| Current portion of amounts payable after more than one year | 42 | - | €13,892 | +€13,892 | |
| Trade debts | 44 | €2,576 | €2,416 | -€159 | -6.2% |
| Suppliers | 440/4 | €2,576 | €2,416 | -€159 | -6.2% |
| Taxes, remuneration and social security | 45 | €7,474 | €1,616 | -€5,857 | -78.4% |
| Taxes | 450/3 | €7,474 | €1,616 | -€5,857 | -78.4% |
| Other amounts payable | 47/48 | €6,811 | €41,732 | +€34,921 | +512.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,327 | €3,122 | +€794 | +34.1% |
| Other operating charges | 640/8 | €519 | €1,080 | +€560 | +108.0% |
| Gross operating margin | 9900 | €47,142 | €44,856 | -€2,286 | -4.8% |
| Operating profit (loss) | 9901 | €44,295 | €40,655 | -€3,641 | -8.2% |
| Financial income | 75/76B | €96 | €4 | -€92 | -96.1% |
| Recurring financial income | 75 | €96 | €4 | -€92 | -96.1% |
| Financial charges | 65/66B | €726 | €670 | -€57 | -7.8% |
| Recurring financial charges | 65 | €726 | €670 | -€57 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €43,665 | €39,989 | -€3,676 | -8.4% |
| Income taxes | 67/77 | €9,722 | €9,060 | -€661 | -6.8% |
| Profit (loss) for the period | 9904 | €33,943 | €30,929 | -€3,014 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,943 | €30,929 | -€3,014 | -8.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.