DRUMDRUM: 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.
What changed
DRUMDRUM
NACE 46.900, Non-specialised wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.2m
2024 · €2.5m-€317,716
Equity
€5.5m
2024 · €5.4m+€118,480
Cash
€2.7m
2024 · €2.3m+€404,200
Balance sheet total
€18.4m
2024 · €20.1m-€1.7m
Largest movements
Assets
- Receivables within one year -€2.9m
down €2.9m (-21.0%), from €14.0m to €11.0m
of which Other amounts receivable: -€2.7m
- Financial fixed assets +€734,169
up €734,169 (+342.2%), from €214,562 to €948,732
of which Affiliated companies: +€702,669
- Cash +€404,200
up €404,200 (+17.5%), from €2.3m to €2.7m
mainly Receivables within one year (+€2.9m) and Net result for the year (+€2.2m)
Equity and liabilities
- Trade debts -€1.7m
down €1.7m (-24.9%), from €7.0m to €5.3m
- Debts after one year -€238,726
down €238,726 (-16.2%), from €1.5m to €1.2m
- Provisions +€226,427
up €226,427 (+10.0%), from €2.3m to €2.5m
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€2.5m
Turnover
+€9,252
Other operating income
-€97,901
Goods and materials
+€233,471
Services and other goods
-€339,239
Staff costs
-€84,550
Depreciation
-€38,098
Write-downs
-€182,125
Provisions
+€32,633
Other operating charges
+€24,733
Other operating items
+€3,998
Financial income
+€28,505
Financial charges
+€5,579
Taxes
+€86,026
Result 2025
€2.2m
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.
From operations
+€3.9m
Investment
-€1.2m
Financing
-€2.3m
Cash 2024
€2.3m
From operations (derived)
+€3.9m
Net result for the year
+€2.2m
Depreciation
+€470,525
Stocks and contracts
-€72,544
Receivables within one year
+€2.9m
Deferred charges and accrued income
-€28,653
Provisions
+€226,427
Trade debts
-€1.7m
Tax, wage and social debts
-€149,894
Other debts
+€150,000
Accrued charges and deferred income
-€45,109
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
-€2.3m
Debts after one year
-€238,726
Current portion of long-term debt
+€2,873
Short-term financial debts
-€477
Contributions, distributions and other
-€2.1m
Cash 2025
€2.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,095,456 | €18,417,167 | -€1.7m | -8.4% |
| Fixed assets | 21/28 | €2,236,087 | €2,992,342 | +€756,255 | +33.8% |
| Intangible fixed assets | 21 | - | €33,204 | +€33,204 | |
| Tangible fixed assets | 22/27 | €2,021,525 | €2,010,406 | -€11,119 | -0.6% |
| Land and buildings | 22 | €88,886 | €74,893 | -€13,993 | -15.7% |
| Plant, machinery and equipment | 23 | €1,231,540 | €1,502,211 | +€270,671 | +22.0% |
| Furniture and vehicles | 24 | €56,159 | €42,920 | -€13,238 | -23.6% |
| Assets under construction and advance payments | 27 | €644,940 | €390,382 | -€254,558 | -39.5% |
| Financial fixed assets | 28 | €214,562 | €948,732 | +€734,169 | +342.2% |
| Affiliated companies | 280/1 | €25,001 | €727,670 | +€702,669 | +2810.6% |
| Participating interests | 280 | €25,001 | €25,001 | = | 0.0% |
| Amounts receivable | 281 | - | €702,669 | +€702,669 | |
| Other financial fixed assets | 284/8 | €189,561 | €221,061 | +€31,500 | +16.6% |
| Amounts receivable and cash guarantees | 285/8 | €189,561 | €221,061 | +€31,500 | +16.6% |
| Current assets | 29/58 | €17,859,369 | €15,424,825 | -€2.4m | -13.6% |
| Stocks and contracts in progress | 3 | €1,530,742 | €1,603,286 | +€72,544 | +4.7% |
| Stocks | 30/36 | €1,530,742 | €1,603,286 | +€72,544 | +4.7% |
| Raw materials and consumables | 30/31 | €1,391,856 | €1,465,986 | +€74,130 | +5.3% |
| Finished goods | 33 | €138,886 | €137,300 | -€1,586 | -1.1% |
| Amounts receivable within one year | 40/41 | €13,971,115 | €11,031,175 | -€2.9m | -21.0% |
| Trade receivables | 40 | €5,494,522 | €5,215,425 | -€279,097 | -5.1% |
| Other amounts receivable | 41 | €8,476,593 | €5,815,750 | -€2.7m | -31.4% |
| Cash at bank and in hand | 54/58 | €2,308,429 | €2,712,629 | +€404,200 | +17.5% |
| Deferred charges and accrued income | 490/1 | €49,083 | €77,735 | +€28,653 | +58.4% |
| Total equity and liabilities | 10/49 | €20,095,456 | €18,417,167 | -€1.7m | -8.4% |
| Equity | 10/15 | €5,383,766 | €5,502,246 | +€118,480 | +2.2% |
| Contributions | 10/11 | €4,799,690 | €4,799,690 | = | 0.0% |
| Capital | 10 | €4,799,690 | €4,799,690 | = | 0.0% |
| Issued capital | 100 | €4,799,690 | €4,799,690 | = | 0.0% |
| Reserves | 13 | €572,879 | €678,846 | +€105,967 | +18.5% |
| Non-distributable reserves | 130/1 | €374,002 | €479,969 | +€105,967 | +28.3% |
| Legal reserve | 130 | €374,002 | €479,969 | +€105,967 | +28.3% |
| Tax-exempt reserves | 132 | €144,219 | €144,219 | = | 0.0% |
| Distributable reserves | 133 | €54,658 | €54,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,196 | €23,709 | +€12,513 | +111.8% |
| Provisions and deferred taxes | 16 | €2,265,502 | €2,491,929 | +€226,427 | +10.0% |
| Provisions for liabilities and charges | 160/5 | €2,265,502 | €2,491,929 | +€226,427 | +10.0% |
| Environmental obligations | 163 | €2,247,000 | €2,241,279 | -€5,721 | -0.3% |
| Other liabilities and charges | 164/5 | €18,502 | €250,650 | +€232,148 | +1254.7% |
| Amounts payable | 17/49 | €12,446,188 | €10,422,992 | -€2.0m | -16.3% |
| Amounts payable after more than one year | 17 | €1,476,690 | €1,237,964 | -€238,726 | -16.2% |
| Financial debts | 170/4 | €1,476,690 | €1,237,964 | -€238,726 | -16.2% |
| Credit institutions | 173 | €1,476,690 | €1,237,964 | -€238,726 | -16.2% |
| Amounts payable within one year | 42/48 | €10,799,072 | €9,059,712 | -€1.7m | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €235,853 | €238,726 | +€2,873 | +1.2% |
| Financial debts | 43 | €3,461 | €2,984 | -€477 | -13.8% |
| Credit institutions | 430/8 | €3,461 | €2,984 | -€477 | -13.8% |
| Trade debts | 44 | €6,995,694 | €5,253,831 | -€1.7m | -24.9% |
| Suppliers | 440/4 | €6,995,694 | €5,253,831 | -€1.7m | -24.9% |
| Taxes, remuneration and social security | 45 | €1,664,064 | €1,514,170 | -€149,894 | -9.0% |
| Taxes | 450/3 | €197,688 | €82,042 | -€115,646 | -58.5% |
| Remuneration and social security | 454/9 | €1,466,376 | €1,432,127 | -€34,249 | -2.3% |
| Other amounts payable | 47/48 | €1,900,000 | €2,050,000 | +€150,000 | +7.9% |
| Accrued charges and deferred income | 492/3 | €170,426 | €125,316 | -€45,109 | -26.5% |
| Operating income | 70/76A | €36,242,777 | €36,158,126 | -€84,651 | -0.2% |
| Turnover | 70 | €34,008,659 | €34,017,911 | +€9,252 | 0.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€8,447 | -€1,586 | +€6,862 | +81.2% |
| Other operating income | 74 | €2,237,841 | €2,139,939 | -€97,901 | -4.4% |
| Non-recurring operating income | 76A | €4,724 | €1,861 | -€2,863 | -60.6% |
| Operating charges | 60/66A | €33,091,375 | €33,444,551 | +€353,175 | +1.1% |
| Goods for resale, raw materials and consumables | 60 | €8,535,649 | €8,302,178 | -€233,471 | -2.7% |
| Purchases | 600/8 | €8,137,558 | €8,356,646 | +€219,089 | +2.7% |
| Change in stocks: decrease (increase) | 609 | €398,091 | -€54,468 | -€452,559 | |
| Services and other goods | 61 | €16,016,618 | €16,355,857 | +€339,239 | +2.1% |
| Remuneration, social security and pensions | 62 | €7,890,888 | €7,975,438 | +€84,550 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432,427 | €470,525 | +€38,098 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€201,787 | -€19,662 | +€182,125 | +90.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €259,060 | €226,427 | -€32,633 | -12.6% |
| Other operating charges | 640/8 | €158,521 | €133,788 | -€24,733 | -15.6% |
| Operating profit (loss) | 9901 | €3,151,401 | €2,713,575 | -€437,827 | -13.9% |
| Financial income | 75/76B | €273,112 | €301,617 | +€28,505 | +10.4% |
| Recurring financial income | 75 | €273,112 | €301,617 | +€28,505 | +10.4% |
| Income from current assets | 751 | €188,135 | €216,210 | +€28,075 | +14.9% |
| Other financial income | 752/9 | €84,976 | €85,407 | +€430 | +0.5% |
| Financial charges | 65/66B | €86,717 | €81,138 | -€5,579 | -6.4% |
| Recurring financial charges | 65 | €86,717 | €81,138 | -€5,579 | -6.4% |
| Debt charges | 650 | €27,835 | €26,900 | -€935 | -3.4% |
| Other financial charges | 652/9 | €58,882 | €54,238 | -€4,644 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €3,337,796 | €2,934,054 | -€403,742 | -12.1% |
| Income taxes | 67/77 | €851,600 | €765,574 | -€86,026 | -10.1% |
| Taxes | 670/3 | €887,323 | €844,468 | -€42,855 | -4.8% |
| Tax adjustments and reversals of tax provisions | 77 | €35,722 | €78,894 | +€43,172 | +120.9% |
| Profit (loss) for the period | 9904 | €2,486,196 | €2,168,480 | -€317,716 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,486,196 | €2,168,480 | -€317,716 | -12.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.