DRUMDRUM Trans: 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.
DRUMDRUM Trans
Largest movements
- Current investments -€1.6m
down €1.6m (-67.7%), from €2.3m to €750,000
- Receivables within one year +€1.4m
up €1.4m (+39.2%), from €3.5m to €4.8m
of which Other amounts receivable: +€1.5m
- Tangible fixed assets +€63,065
up €63,065 (+46.4%), from €135,977 to €199,042
of which Furniture and vehicles: +€67,632
- Trade debts -€382,488
down €382,488 (-31.7%), from €1.2m to €825,627
- Other debts +€250,000
up €250,000 (+50.0%), from €500,000 to €750,000
- Short-term financial debts +€185,281
up €185,281 (+5.3%), from €3.5m to €3.7m
- Profit (loss) carried forward -€110,213
down €110,213 (-32.2%), from €342,120 to €231,908
- Tax, wage and social debts -€62,793
down €62,793 (-31.2%), from €201,522 to €138,730
of which Taxes: -€57,169
- Turnover +€4.0m
up €4.0m (+58.1%), from €6.9m to €10.9m
- Services and other goods +€3.0m
up €3.0m (+53.3%), from €5.6m to €8.5m
- Staff costs +€636,009
up €636,009 (+60.2%), from €1.1m to €1.7m
- Financial income +€189,714
up €189,714 (+477.4%), from €39,741 to €229,455
- Financial charges +€119,853
up €119,853 (+4634.4%), from €2,586 to €122,439
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,072,495 | €5,923,898 | -€148,597 | -2.4% |
| Fixed assets | 21/28 | €135,977 | €199,042 | +€63,065 | +46.4% |
| Tangible fixed assets | 22/27 | €135,977 | €199,042 | +€63,065 | +46.4% |
| Land and buildings | 22 | €112,835 | €109,704 | -€3,131 | -2.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €21,706 | €89,338 | +€67,632 | +311.6% |
| Leasing and similar rights | 25 | €1,436 | €0 | -€1,436 | -100.0% |
| Current assets | 29/58 | €5,936,518 | €5,724,856 | -€211,663 | -3.6% |
| Amounts receivable within one year | 40/41 | €3,464,394 | €4,822,171 | +€1.4m | +39.2% |
| Trade receivables | 40 | €707,216 | €601,589 | -€105,627 | -14.9% |
| Other amounts receivable | 41 | €2,757,178 | €4,220,582 | +€1.5m | +53.1% |
| Current investments | 50/53 | €2,321,581 | €750,000 | -€1.6m | -67.7% |
| Other investments | 51/53 | €2,321,581 | €750,000 | -€1.6m | -67.7% |
| Cash at bank and in hand | 54/58 | €132,668 | €134,039 | +€1,371 | +1.0% |
| Deferred charges and accrued income | 490/1 | €17,876 | €18,647 | +€770 | +4.3% |
| Total equity and liabilities | 10/49 | €6,072,495 | €5,923,898 | -€148,597 | -2.4% |
| Equity | 10/15 | €598,718 | €488,505 | -€110,213 | -18.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €194,597 | €194,597 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,056 | €52,056 | = | 0.0% |
| Distributable reserves | 133 | €136,341 | €136,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | €342,120 | €231,908 | -€110,213 | -32.2% |
| Provisions and deferred taxes | 16 | €76,111 | €50,819 | -€25,292 | -33.2% |
| Provisions for liabilities and charges | 160/5 | €76,111 | €50,819 | -€25,292 | -33.2% |
| Other liabilities and charges | 164/5 | €76,111 | €50,819 | -€25,292 | -33.2% |
| Amounts payable | 17/49 | €5,397,667 | €5,384,574 | -€13,093 | -0.2% |
| Amounts payable within one year | 42/48 | €5,390,449 | €5,380,450 | -€9,999 | -0.2% |
| Financial debts | 43 | €3,480,813 | €3,666,093 | +€185,281 | +5.3% |
| Other loans | 439 | €3,480,813 | €3,666,093 | +€185,281 | +5.3% |
| Trade debts | 44 | €1,208,114 | €825,627 | -€382,488 | -31.7% |
| Suppliers | 440/4 | €1,208,114 | €825,627 | -€382,488 | -31.7% |
| Taxes, remuneration and social security | 45 | €201,522 | €138,730 | -€62,793 | -31.2% |
| Taxes | 450/3 | €78,574 | €21,405 | -€57,169 | -72.8% |
| Remuneration and social security | 454/9 | €122,948 | €117,325 | -€5,623 | -4.6% |
| Other amounts payable | 47/48 | €500,000 | €750,000 | +€250,000 | +50.0% |
| Accrued charges and deferred income | 492/3 | €7,218 | €4,124 | -€3,094 | -42.9% |
| Operating income | 70/76A | €6,994,740 | €11,059,941 | +€4.1m | +58.1% |
| Turnover | 70 | €6,908,033 | €10,920,929 | +€4.0m | +58.1% |
| Other operating income | 74 | €68,575 | €116,343 | +€47,769 | +69.7% |
| Non-recurring operating income | 76A | €18,132 | €22,669 | +€4,537 | +25.0% |
| Operating charges | 60/66A | €6,582,944 | €10,321,323 | +€3.7m | +56.8% |
| Services and other goods | 61 | €5,558,210 | €8,522,046 | +€3.0m | +53.3% |
| Remuneration, social security and pensions | 62 | €1,057,120 | €1,693,128 | +€636,009 | +60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,644 | €76,588 | +€50,944 | +198.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€84,273 | -€25,292 | +€58,982 | +70.0% |
| Other operating charges | 640/8 | €26,244 | €54,852 | +€28,608 | +109.0% |
| Operating profit (loss) | 9901 | €411,796 | €738,618 | +€326,822 | +79.4% |
| Financial income | 75/76B | €39,741 | €229,455 | +€189,714 | +477.4% |
| Recurring financial income | 75 | €39,741 | €229,455 | +€189,714 | +477.4% |
| Income from current assets | 751 | €38,817 | €160,232 | +€121,416 | +312.8% |
| Other financial income | 752/9 | €925 | €69,223 | +€68,298 | +7386.0% |
| Financial charges | 65/66B | €2,586 | €122,439 | +€119,853 | +4634.4% |
| Recurring financial charges | 65 | €2,586 | €122,439 | +€119,853 | +4634.4% |
| Debt charges | 650 | €74 | €118,635 | +€118,561 | +159592.0% |
| Other financial charges | 652/9 | €2,512 | €3,803 | +€1,292 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €448,951 | €845,634 | +€396,683 | +88.4% |
| Income taxes | 67/77 | €111,813 | €205,847 | +€94,034 | +84.1% |
| Taxes | 670/3 | €111,813 | €225,053 | +€113,240 | +101.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €19,206 | +€19,206 | |
| Profit (loss) for the period | 9904 | €337,138 | €639,787 | +€302,649 | +89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €337,138 | €639,787 | +€302,649 | +89.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2023 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.