DRUMA: 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.
DRUMA
Largest movements
- Tangible fixed assets -€13,691
down €13,691 (-1.6%), from €865,377 to €851,686
of which Land and buildings: -€13,252
- Reserves +€32,654
up €32,654 (+14.5%), from €224,567 to €257,221
- Debts after one year -€30,375
down €30,375 (-5.7%), from €535,763 to €505,389
of which Financial debts: -€34,560
- Other debts +€27,252
up €27,252 (+1970.3%), from €1,383 to €28,635
- Tax, wage and social debts -€23,933
down €23,933 (-45.6%), from €52,478 to €28,546
of which Taxes: -€18,633
- Short-term financial debts -€9,102
down €9,102 (-52.1%), from €17,456 to €8,353
- Gross operating margin -€241,274
down €241,274 (-67.2%), from €359,171 to €117,897
- Purchases and services -€100,820
no longer reported in 2025 (was €100,820)
- Depreciation -€98,580
down €98,580 (-87.8%), from €112,271 to €13,691
- Taxes -€46,116
down €46,116 (-67.0%), from €68,831 to €22,715
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 | €871,364 | €866,869 | -€4,495 | -0.5% |
| Fixed assets | 21/28 | €865,389 | €851,698 | -€13,691 | -1.6% |
| Tangible fixed assets | 22/27 | €865,377 | €851,686 | -€13,691 | -1.6% |
| Land and buildings | 22 | €862,777 | €849,525 | -€13,252 | -1.5% |
| Plant, machinery and equipment | 23 | €2,599 | €2,161 | -€439 | -16.9% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €5,975 | €15,171 | +€9,196 | +153.9% |
| Amounts receivable after more than one year | 29 | €2,926 | €2,377 | -€548 | -18.7% |
| Other amounts receivable | 291 | €2,926 | €2,377 | -€548 | -18.7% |
| Amounts receivable within one year | 40/41 | €3,049 | €7,943 | +€4,894 | +160.5% |
| Trade receivables | 40 | €3,049 | €7,943 | +€4,894 | +160.5% |
| Cash at bank and in hand | 54/58 | - | €3,564 | +€3,564 | |
| Deferred charges and accrued income | 490/1 | - | €1,287 | +€1,287 | |
| Total equity and liabilities | 10/49 | €871,364 | €866,869 | -€4,495 | -0.5% |
| Equity | 10/15 | €230,871 | €263,525 | +€32,654 | +14.1% |
| Contributions | 10/11 | €6,303 | €6,303 | = | 0.0% |
| Reserves | 13 | €224,567 | €257,221 | +€32,654 | +14.5% |
| Distributable reserves | 133 | €224,567 | €257,221 | +€32,654 | +14.5% |
| Amounts payable | 17/49 | €640,493 | €603,344 | -€37,149 | -5.8% |
| Amounts payable after more than one year | 17 | €535,763 | €505,389 | -€30,375 | -5.7% |
| Financial debts | 170/4 | €532,092 | €497,532 | -€34,560 | -6.5% |
| Other amounts payable | 178/9 | €3,672 | €7,857 | +€4,185 | +114.0% |
| Amounts payable within one year | 42/48 | €104,730 | €97,956 | -€6,775 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €31,537 | €32,422 | +€885 | +2.8% |
| Financial debts | 43 | €17,456 | €8,353 | -€9,102 | -52.1% |
| Credit institutions | 430/8 | €17,456 | €8,353 | -€9,102 | -52.1% |
| Trade debts | 44 | €1,877 | - | -€1,877 | |
| Suppliers | 440/4 | €1,877 | - | -€1,877 | |
| Taxes, remuneration and social security | 45 | €52,478 | €28,546 | -€23,933 | -45.6% |
| Taxes | 450/3 | €47,178 | €28,546 | -€18,633 | -39.5% |
| Remuneration and social security | 454/9 | €5,300 | - | -€5,300 | |
| Other amounts payable | 47/48 | €1,383 | €28,635 | +€27,252 | +1970.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €100,820 | - | -€100,820 | |
| Remuneration, social security and pensions | 62 | €656 | - | -€656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,271 | €13,691 | -€98,580 | -87.8% |
| Other operating charges | 640/8 | €1,376 | €150 | -€1,226 | -89.1% |
| Gross operating margin | 9900 | €359,171 | €117,897 | -€241,274 | -67.2% |
| Operating profit (loss) | 9901 | €244,868 | €104,056 | -€140,812 | -57.5% |
| Financial income | 75/76B | €65 | €63 | -€3 | -3.9% |
| Recurring financial income | 75 | €65 | €63 | -€3 | -3.9% |
| Financial charges | 65/66B | €20,594 | €18,566 | -€2,027 | -9.8% |
| Recurring financial charges | 65 | €20,594 | €18,566 | -€2,027 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €224,340 | €85,552 | -€138,787 | -61.9% |
| Income taxes | 67/77 | €68,831 | €22,715 | -€46,116 | -67.0% |
| Profit (loss) for the period | 9904 | €155,508 | €62,837 | -€92,671 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €155,508 | €62,837 | -€92,671 | -59.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.