DRUMAS: 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.
DRUMAS
Largest movements
- Cash -€17,483
down €17,483 (-81.0%), from €21,583 to €4,100
mainly Debts after one year (-€14,462) and Other debts (-€12,000)
- Tangible fixed assets -€7,003
down €7,003 (-3.0%), from €232,248 to €225,245
- Receivables within one year -€4,878
down €4,878 (-49.4%), from €9,871 to €4,994
of which Trade receivables: -€9,871
- Debts after one year -€14,462
down €14,462 (-9.1%), from €158,599 to €144,137
- Other debts -€12,000
down €12,000 (-30.8%), from €38,972 to €26,972
- Trade debts -€6,272
down €6,272 (-97.0%), from €6,463 to €191
- Profit (loss) carried forward +€4,629
up €4,629 (+16.2%), from €28,500 to €33,130
- Gross operating margin -€17,999
down €17,999 (-48.0%), from €37,475 to €19,477
- Taxes -€5,196
down €5,196 (-77.5%), from €6,702 to €1,506
- Depreciation +€791
up €791 (+10.4%), from €7,597 to €8,388
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 | €263,702 | €234,339 | -€29,363 | -11.1% |
| Fixed assets | 21/28 | €232,248 | €225,245 | -€7,003 | -3.0% |
| Tangible fixed assets | 22/27 | €232,248 | €225,245 | -€7,003 | -3.0% |
| Land and buildings | 22 | €232,248 | €225,245 | -€7,003 | -3.0% |
| Current assets | 29/58 | €31,454 | €9,094 | -€22,361 | -71.1% |
| Amounts receivable within one year | 40/41 | €9,871 | €4,994 | -€4,878 | -49.4% |
| Trade receivables | 40 | €9,871 | €0 | -€9,871 | -100.0% |
| Other amounts receivable | 41 | - | €4,994 | +€4,994 | |
| Cash at bank and in hand | 54/58 | €21,583 | €4,100 | -€17,483 | -81.0% |
| Total equity and liabilities | 10/49 | €263,702 | €234,339 | -€29,363 | -11.1% |
| Equity | 10/15 | €33,500 | €38,130 | +€4,629 | +13.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,500 | €33,130 | +€4,629 | +16.2% |
| Amounts payable | 17/49 | €230,202 | €196,209 | -€33,993 | -14.8% |
| Amounts payable after more than one year | 17 | €158,599 | €144,137 | -€14,462 | -9.1% |
| Financial debts | 170/4 | €158,599 | €144,137 | -€14,462 | -9.1% |
| Amounts payable within one year | 42/48 | €68,724 | €49,520 | -€19,203 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €15,373 | €15,655 | +€282 | +1.8% |
| Trade debts | 44 | €6,463 | €191 | -€6,272 | -97.0% |
| Suppliers | 440/4 | €6,463 | €191 | -€6,272 | -97.0% |
| Advances received on contracts in progress | 46 | €1,214 | €0 | -€1,214 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,702 | €6,702 | = | 0.0% |
| Taxes | 450/3 | €6,702 | €6,702 | = | 0.0% |
| Other amounts payable | 47/48 | €38,972 | €26,972 | -€12,000 | -30.8% |
| Accrued charges and deferred income | 492/3 | €2,879 | €2,552 | -€327 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,597 | €8,388 | +€791 | +10.4% |
| Other operating charges | 640/8 | €1,456 | €1,737 | +€281 | +19.3% |
| Gross operating margin | 9900 | €37,475 | €19,477 | -€17,999 | -48.0% |
| Operating profit (loss) | 9901 | €28,423 | €9,352 | -€19,070 | -67.1% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €3,480 | €3,231 | -€249 | -7.2% |
| Recurring financial charges | 65 | €3,480 | €3,231 | -€249 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €24,942 | €6,136 | -€18,807 | -75.4% |
| Income taxes | 67/77 | €6,702 | €1,506 | -€5,196 | -77.5% |
| Profit (loss) for the period | 9904 | €18,240 | €4,629 | -€13,611 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,240 | €4,629 | -€13,611 | -74.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.