DRUKKERIJ ELITE.: what changed
DRUKKERIJ ELITE.
Largest movements
- Receivables within one year -€29,718
down €29,718 (-18.1%), from €164,261 to €134,543
of which Trade receivables: -€62,809
- Tangible fixed assets -€13,538
down €13,538 (-57.8%), from €23,423 to €9,885
of which Plant, machinery and equipment: -€12,811
- Cash +€3,463
up €3,463 (+12.5%), from €27,648 to €31,111
mainly Receivables within one year (+€29,718) and Net result for the year (+€19,271)
- Trade debts -€42,834
down €42,834 (-63.3%), from €67,654 to €24,820
- Other debts +€16,453
up €16,453 (+10.1%), from €162,244 to €178,697
- Tax, wage and social debts -€14,007
down €14,007 (-48.3%), from €29,012 to €15,006
of which Remuneration and social security: -€13,262
- Staff costs -€56,132
down €56,132 (-32.0%), from €175,331 to €119,199
- Write-downs +€38,151
new in 2025: €38,151
- Gross operating margin -€21,447
down €21,447 (-10.1%), from €213,361 to €191,913
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €290,440 | €249,659 | -€40,780 | -14.0% |
| Fixed assets | 21/28 | €25,116 | €11,578 | -€13,538 | -53.9% |
| Tangible fixed assets | 22/27 | €23,423 | €9,885 | -€13,538 | -57.8% |
| Plant, machinery and equipment | 23 | €20,427 | €7,616 | -€12,811 | -62.7% |
| Furniture and vehicles | 24 | €2,996 | €2,269 | -€728 | -24.3% |
| Financial fixed assets | 28 | €1,693 | €1,693 | = | 0.0% |
| Current assets | 29/58 | €265,323 | €238,081 | -€27,242 | -10.3% |
| Stocks and contracts in progress | 3 | €70,000 | €70,000 | = | 0.0% |
| Stocks | 30/36 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €164,261 | €134,543 | -€29,718 | -18.1% |
| Trade receivables | 40 | €126,087 | €63,277 | -€62,809 | -49.8% |
| Other amounts receivable | 41 | €38,174 | €71,266 | +€33,091 | +86.7% |
| Cash at bank and in hand | 54/58 | €27,648 | €31,111 | +€3,463 | +12.5% |
| Deferred charges and accrued income | 490/1 | €3,414 | €2,427 | -€986 | -28.9% |
| Total equity and liabilities | 10/49 | €290,440 | €249,659 | -€40,780 | -14.0% |
| Equity | 10/15 | €31,136 | €31,136 | +€1 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,136 | €11,136 | +€1 | 0.0% |
| Distributable reserves | 133 | €11,136 | €11,136 | +€1 | 0.0% |
| Amounts payable | 17/49 | €259,304 | €218,523 | -€40,781 | -15.7% |
| Amounts payable within one year | 42/48 | €258,911 | €218,523 | -€40,388 | -15.6% |
| Trade debts | 44 | €67,654 | €24,820 | -€42,834 | -63.3% |
| Suppliers | 440/4 | €67,654 | €24,820 | -€42,834 | -63.3% |
| Taxes, remuneration and social security | 45 | €29,012 | €15,006 | -€14,007 | -48.3% |
| Taxes | 450/3 | €2,123 | €1,379 | -€745 | -35.1% |
| Remuneration and social security | 454/9 | €26,889 | €13,627 | -€13,262 | -49.3% |
| Other amounts payable | 47/48 | €162,244 | €178,697 | +€16,453 | +10.1% |
| Accrued charges and deferred income | 492/3 | €393 | - | -€393 | |
| Remuneration, social security and pensions | 62 | €175,331 | €119,199 | -€56,132 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,918 | €15,002 | +€84 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €38,151 | +€38,151 | |
| Other operating charges | 640/8 | €761 | €966 | +€206 | +27.0% |
| Gross operating margin | 9900 | €213,361 | €191,913 | -€21,447 | -10.1% |
| Operating profit (loss) | 9901 | €22,351 | €18,594 | -€3,757 | -16.8% |
| Financial income | 75/76B | €1,740 | €1,809 | +€69 | +4.0% |
| Recurring financial income | 75 | €1,740 | €1,809 | +€69 | +4.0% |
| Financial charges | 65/66B | €1,184 | €799 | -€385 | -32.5% |
| Recurring financial charges | 65 | €1,184 | €799 | -€385 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €22,907 | €19,604 | -€3,303 | -14.4% |
| Income taxes | 67/77 | €1,045 | €334 | -€712 | -68.1% |
| Profit (loss) for the period | 9904 | €21,862 | €19,271 | -€2,591 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,862 | €19,271 | -€2,591 | -11.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.