Druk-Shop: 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.
Druk-Shop
Largest movements
- Cash -€339,684
down €339,684 (-80.8%), from €420,359 to €80,675
mainly Current investments (-€330,000) and Net result for the year (-€26,271)
- Current investments +€330,000
up €330,000, from €0 to €330,000
- Receivables within one year +€19,036
up €19,036 (+94.8%), from €20,088 to €39,124
of which Trade receivables: +€20,951
- Stocks and contracts -€10,452
down €10,452 (-100%), from €10,452 to €0
- Tangible fixed assets -€10,299
down €10,299 (-47.9%), from €21,508 to €11,210
of which Other tangible fixed assets: -€5,298
- Profit (loss) carried forward -€27,104
down €27,104 (-9.6%), from €282,156 to €255,052
- Trade debts +€18,032
up €18,032 (+447%), from €4,037 to €22,069
- Gross operating margin -€38,386
down €38,386, from €30,647 to -€7,739
- Financial charges +€18,700
up €18,700 (+13,295%), from €141 to €18,841
- Taxes -€6,614
down €6,614 (-98.4%), from €6,724 to €109
- Depreciation -€1,367
down €1,367 (-11.7%), from €11,666 to €10,299
- Financial income -€542
down €542 (-4.4%), from €12,230 to €11,688
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €475,655 | €462,211 | -€13,444 | -2.8% |
| Fixed assets | 21/28 | €23,608 | €11,210 | -€12,399 | -52.5% |
| Tangible fixed assets | 22/27 | €21,508 | €11,210 | -€10,299 | -47.9% |
| Plant, machinery and equipment | 23 | €7,877 | €3,939 | -€3,939 | -50.0% |
| Furniture and vehicles | 24 | €3,520 | €2,457 | -€1,062 | -30.2% |
| Other tangible fixed assets | 26 | €10,112 | €4,814 | -€5,298 | -52.4% |
| Financial fixed assets | 28 | €2,100 | €0 | -€2,100 | -100% |
| Current assets | 29/58 | €452,046 | €451,001 | -€1,045 | -0.2% |
| Stocks and contracts in progress | 3 | €10,452 | €0 | -€10,452 | -100% |
| Stocks | 30/36 | €10,452 | €0 | -€10,452 | -100% |
| Amounts receivable within one year | 40/41 | €20,088 | €39,124 | +€19,036 | +94.8% |
| Trade receivables | 40 | €10,456 | €31,408 | +€20,951 | +200% |
| Other amounts receivable | 41 | €9,631 | €7,716 | -€1,916 | -19.9% |
| Current investments | 50/53 | €0 | €330,000 | +€330,000 | |
| Cash at bank and in hand | 54/58 | €420,359 | €80,675 | -€339,684 | -80.8% |
| Deferred charges and accrued income | 490/1 | €1,148 | €1,203 | +€55 | +4.8% |
| Total equity and liabilities | 10/49 | €475,655 | €462,211 | -€13,444 | -2.8% |
| Equity | 10/15 | €466,413 | €439,309 | -€27,104 | -5.8% |
| Contributions | 10/11 | €58,255 | €58,255 | = | 0.0% |
| Reserves | 13 | €126,002 | €126,002 | = | 0.0% |
| Distributable reserves | 133 | €126,002 | €126,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | €282,156 | €255,052 | -€27,104 | -9.6% |
| Amounts payable | 17/49 | €9,242 | €22,902 | +€13,660 | +148% |
| Amounts payable within one year | 42/48 | €9,242 | €22,902 | +€13,660 | +148% |
| Trade debts | 44 | €4,037 | €22,069 | +€18,032 | +447% |
| Suppliers | 440/4 | €4,037 | €22,069 | +€18,032 | +447% |
| Other amounts payable | 47/48 | €5,205 | €833 | -€4,372 | -84.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,666 | €10,299 | -€1,367 | -11.7% |
| Other operating charges | 640/8 | €1,007 | €971 | -€36 | -3.5% |
| Gross operating margin | 9900 | €30,647 | -€7,739 | -€38,386 | |
| Operating profit (loss) | 9901 | €17,974 | -€19,010 | -€36,983 | |
| Financial income | 75/76B | €12,230 | €11,688 | -€542 | -4.4% |
| Recurring financial income | 75 | €12,230 | €11,688 | -€542 | -4.4% |
| Financial charges | 65/66B | €141 | €18,841 | +€18,700 | +13,295% |
| Recurring financial charges | 65 | €141 | €18,841 | +€18,700 | +13,295% |
| Profit (loss) for the period before taxes | 9903 | €30,063 | -€26,162 | -€56,225 | |
| Income taxes | 67/77 | €6,724 | €109 | -€6,614 | -98.4% |
| Profit (loss) for the period | 9904 | €23,340 | -€26,271 | -€49,611 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,340 | -€26,271 | -€49,611 |
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 25 October 2026 via checked.be.