DRUM INVEST: 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.
DRUM INVEST
Largest movements
- Receivables within one year -€545,203
down €545,203 (-60.4%), from €902,890 to €357,687
of which Other amounts receivable: -€518,343
- Other debts -€258,973
down €258,973 (-80.2%), from €323,000 to €64,027
- Debts after one year -€166,515
down €166,515 (-15.1%), from €1.1m to €938,754
- Short-term financial debts -€118,424
down €118,424 (-100%), from €118,424 to €0
- Tax, wage and social debts -€29,096
down €29,096 (-71.0%), from €41,006 to €11,910
- Financial income -€519,954
down €519,954 (-100%), from €519,954 to €0
- Gross operating margin -€259,808
down €259,808 (-77.0%), from €337,327 to €77,518
- Taxes -€59,951
down €59,951 (-90.8%), from €66,006 to €6,055
- Financial charges -€18,634
down €18,634 (-28.3%), from €65,734 to €47,101
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 | €2,872,382 | €2,328,423 | -€543,959 | -18.9% |
| Fixed assets | 21/28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Current assets | 29/58 | €1,672,382 | €1,128,423 | -€543,959 | -32.5% |
| Amounts receivable after more than one year | 29 | €769,492 | €769,492 | = | 0.0% |
| Other amounts receivable | 291 | €769,492 | €769,492 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €902,890 | €357,687 | -€545,203 | -60.4% |
| Trade receivables | 40 | €383,860 | €357,000 | -€26,860 | -7.0% |
| Other amounts receivable | 41 | €519,030 | €687 | -€518,343 | -99.9% |
| Cash at bank and in hand | 54/58 | €0 | €1,244 | +€1,244 | |
| Total equity and liabilities | 10/49 | €2,872,382 | €2,328,423 | -€543,959 | -18.9% |
| Equity | 10/15 | €1,112,718 | €1,136,940 | +€24,222 | +2.2% |
| Contributions | 10/11 | €390,000 | €390,000 | = | 0.0% |
| Reserves | 13 | €722,718 | €746,940 | +€24,222 | +3.4% |
| Distributable reserves | 133 | €722,718 | €746,940 | +€24,222 | +3.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,759,664 | €1,191,483 | -€568,181 | -32.3% |
| Amounts payable after more than one year | 17 | €1,105,269 | €938,754 | -€166,515 | -15.1% |
| Financial debts | 170/4 | €1,105,269 | €938,754 | -€166,515 | -15.1% |
| Amounts payable within one year | 42/48 | €652,685 | €245,937 | -€406,748 | -62.3% |
| Current portion of amounts payable after more than one year | 42 | €170,000 | €170,000 | = | 0.0% |
| Financial debts | 43 | €118,424 | €0 | -€118,424 | -100% |
| Credit institutions | 430/8 | €118,424 | €0 | -€118,424 | -100% |
| Trade debts | 44 | €256 | €0 | -€256 | -100% |
| Suppliers | 440/4 | €256 | €0 | -€256 | -100% |
| Taxes, remuneration and social security | 45 | €41,006 | €11,910 | -€29,096 | -71.0% |
| Taxes | 450/3 | €41,006 | €11,910 | -€29,096 | -71.0% |
| Other amounts payable | 47/48 | €323,000 | €64,027 | -€258,973 | -80.2% |
| Accrued charges and deferred income | 492/3 | €1,710 | €6,792 | +€5,082 | +297% |
| Other operating charges | 640/8 | €300 | €141 | -€160 | -53.2% |
| Gross operating margin | 9900 | €337,327 | €77,518 | -€259,808 | -77.0% |
| Operating profit (loss) | 9901 | €337,027 | €77,378 | -€259,649 | -77.0% |
| Financial income | 75/76B | €519,954 | €0 | -€519,954 | -100% |
| Recurring financial income | 75 | €519,954 | €0 | -€519,954 | -100% |
| Financial charges | 65/66B | €65,734 | €47,101 | -€18,634 | -28.3% |
| Recurring financial charges | 65 | €65,734 | €47,101 | -€18,634 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €791,247 | €30,277 | -€760,970 | -96.2% |
| Income taxes | 67/77 | €66,006 | €6,055 | -€59,951 | -90.8% |
| Profit (loss) for the period | 9904 | €725,241 | €24,222 | -€701,019 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €725,241 | €24,222 | -€701,019 | -96.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.