DRULY: 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.
DRULY
Largest movements
- Tangible fixed assets -€11,594
down €11,594 (-8.1%), from €143,209 to €131,616
of which Land and buildings: -€10,228
- Deferred charges and accrued income +€3,872
up €3,872 (+295%), from €1,313 to €5,185
- Tax, wage and social debts -€21,341
down €21,341 (-100%), from €21,341 to €0
- Trade debts +€10,397
up €10,397, from €0 to €10,397
- Profit (loss) carried forward +€4,593
up €4,593 (+0.7%), from -€650,686 to -€646,093
- Gross operating margin +€58,225
up €58,225, from -€32,465 to €25,760
- Financial charges -€25,861
down €25,861 (-99.8%), from €25,913 to €52
- Taxes -€6,916
down €6,916 (-100%), from €6,916 to €0
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 | €146,164 | €139,130 | -€7,034 | -4.8% |
| Fixed assets | 21/28 | €143,296 | €131,702 | -€11,594 | -8.1% |
| Tangible fixed assets | 22/27 | €143,209 | €131,616 | -€11,594 | -8.1% |
| Land and buildings | 22 | €140,883 | €130,656 | -€10,228 | -7.3% |
| Plant, machinery and equipment | 23 | €2,326 | €960 | -€1,366 | -58.7% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €2,868 | €7,428 | +€4,560 | +159% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,554 | €2,243 | +€688 | +44.3% |
| Deferred charges and accrued income | 490/1 | €1,313 | €5,185 | +€3,872 | +295% |
| Total equity and liabilities | 10/49 | €146,164 | €139,130 | -€7,034 | -4.8% |
| Equity | 10/15 | -€568,881 | -€564,356 | +€4,525 | +0.8% |
| Contributions | 10/11 | €74,368 | €74,300 | -€68 | -0.1% |
| Capital | 10 | €74,368 | €74,300 | -€68 | -0.1% |
| Issued capital | 100 | €74,368 | €74,300 | -€68 | -0.1% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€650,686 | -€646,093 | +€4,593 | +0.7% |
| Amounts payable | 17/49 | €715,045 | €703,486 | -€11,559 | -1.6% |
| Amounts payable within one year | 42/48 | €715,045 | €703,486 | -€11,559 | -1.6% |
| Trade debts | 44 | €0 | €10,397 | +€10,397 | |
| Suppliers | 440/4 | €0 | €10,397 | +€10,397 | |
| Taxes, remuneration and social security | 45 | €21,341 | €0 | -€21,341 | -100% |
| Taxes | 450/3 | €21,341 | €0 | -€21,341 | -100% |
| Other amounts payable | 47/48 | €693,704 | €693,089 | -€615 | -0.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,636 | €11,594 | -€43 | -0.4% |
| Other operating charges | 640/8 | €9,706 | €9,521 | -€184 | -1.9% |
| Gross operating margin | 9900 | -€32,465 | €25,760 | +€58,225 | |
| Operating profit (loss) | 9901 | -€53,807 | €4,645 | +€58,452 | |
| Financial charges | 65/66B | €25,913 | €52 | -€25,861 | -99.8% |
| Recurring financial charges | 65 | €25,913 | €52 | -€25,861 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | -€79,720 | €4,593 | +€84,313 | |
| Income taxes | 67/77 | €6,916 | €0 | -€6,916 | -100% |
| Profit (loss) for the period | 9904 | -€86,636 | €4,593 | +€91,229 | |
| Profit (loss) for the period to be appropriated | 9905 | -€86,636 | €4,593 | +€91,229 |
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 13 October 2026 via checked.be.