Drujas: 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.
Drujas
Largest movements
- Tangible fixed assets +€424,434
new in 2025: €424,434
- Cash -€95,876
down €95,876 (-96.4%), from €99,500 to €3,624
mainly Investment in fixed assets (net) (-€440,528) and Net result for the year (-€7,028)
- Receivables within one year +€5,000
new in 2025: €5,000
- Debts after one year +€185,643
new in 2025: €185,643
- Other debts +€151,982
new in 2025: €151,982
- Short-term financial debts +€7,590
new in 2025: €7,590
- Profit (loss) carried forward -€7,028
down €7,028 (-1405.5%), from -€500 to -€7,528
- Gross operating margin +€12,799
new in 2025: €12,799
- Depreciation +€12,786
new in 2025: €12,786
- Financial charges +€5,449
up €5,449 (+1089.8%), from €500 to €5,949
- Other operating charges +€1,151
new in 2025: €1,151
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 | €99,500 | €437,825 | +€338,325 | +340.0% |
| Formation expenses | 20 | - | €3,308 | +€3,308 | |
| Fixed assets | 21/28 | - | €424,434 | +€424,434 | |
| Tangible fixed assets | 22/27 | - | €424,434 | +€424,434 | |
| Land and buildings | 22 | - | €424,434 | +€424,434 | |
| Current assets | 29/58 | €99,500 | €10,084 | -€89,416 | -89.9% |
| Amounts receivable within one year | 40/41 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €99,500 | €3,624 | -€95,876 | -96.4% |
| Deferred charges and accrued income | 490/1 | - | €1,460 | +€1,460 | |
| Total equity and liabilities | 10/49 | €99,500 | €437,825 | +€338,325 | +340.0% |
| Equity | 10/15 | €99,500 | €92,472 | -€7,028 | -7.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€500 | -€7,528 | -€7,028 | -1405.5% |
| Amounts payable | 17/49 | - | €345,353 | +€345,353 | |
| Amounts payable after more than one year | 17 | - | €185,643 | +€185,643 | |
| Financial debts | 170/4 | - | €185,643 | +€185,643 | |
| Amounts payable within one year | 42/48 | - | €159,710 | +€159,710 | |
| Financial debts | 43 | - | €7,590 | +€7,590 | |
| Credit institutions | 430/8 | - | €7,590 | +€7,590 | |
| Trade debts | 44 | - | €138 | +€138 | |
| Suppliers | 440/4 | - | €138 | +€138 | |
| Other amounts payable | 47/48 | - | €151,982 | +€151,982 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,786 | +€12,786 | |
| Other operating charges | 640/8 | - | €1,151 | +€1,151 | |
| Gross operating margin | 9900 | - | €12,799 | +€12,799 | |
| Operating profit (loss) | 9901 | - | -€1,138 | -€1,138 | |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €500 | €5,949 | +€5,449 | +1089.8% |
| Recurring financial charges | 65 | €500 | €5,949 | +€5,449 | +1089.8% |
| Profit (loss) for the period before taxes | 9903 | -€500 | -€7,028 | -€6,528 | -1305.5% |
| Profit (loss) for the period | 9904 | -€500 | -€7,028 | -€6,528 | -1305.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€500 | -€7,028 | -€6,528 | -1305.5% |
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.