Drumoden: 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.
Drumoden
Largest movements
- Cash +€20,063
up €20,063 (+23.4%), from €85,648 to €105,711
mainly Net result for the year (+€22,525) and Other debts (+€2,291)
- Receivables within one year +€6,997
up €6,997 (+48.8%), from €14,339 to €21,336
of which Trade receivables: +€20,366
- Profit (loss) carried forward +€16,309
no longer reported in 2025 (was -€16,309)
- Reserves +€6,216
up €6,216 (+7.4%), from €83,480 to €89,695
- Other debts +€2,291
up €2,291 (+22.8%), from €10,059 to €12,350
- Gross operating margin +€41,005
up €41,005, from -€10,804 to €30,201
- Taxes +€1,819
up €1,819 (+1167.4%), from €156 to €1,975
- Financial charges +€802
up €802 (+37.7%), from €2,128 to €2,930
- Other operating charges -€560
down €560 (-36.8%), from €1,523 to €963
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 | €105,712 | €131,647 | +€25,935 | +24.5% |
| Fixed assets | 21/28 | €3,460 | €2,943 | -€517 | -15.0% |
| Tangible fixed assets | 22/27 | €3,460 | €2,943 | -€517 | -15.0% |
| Plant, machinery and equipment | 23 | €1,512 | €2,392 | +€880 | +58.2% |
| Furniture and vehicles | 24 | €1,948 | €551 | -€1,398 | -71.7% |
| Current assets | 29/58 | €102,252 | €128,704 | +€26,452 | +25.9% |
| Amounts receivable within one year | 40/41 | €14,339 | €21,336 | +€6,997 | +48.8% |
| Trade receivables | 40 | - | €20,366 | +€20,366 | |
| Other amounts receivable | 41 | €14,339 | €969 | -€13,370 | -93.2% |
| Cash at bank and in hand | 54/58 | €85,648 | €105,711 | +€20,063 | +23.4% |
| Deferred charges and accrued income | 490/1 | €2,266 | €1,658 | -€608 | -26.8% |
| Total equity and liabilities | 10/49 | €105,712 | €131,647 | +€25,935 | +24.5% |
| Equity | 10/15 | €87,171 | €109,695 | +€22,525 | +25.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €83,480 | €89,695 | +€6,216 | +7.4% |
| Distributable reserves | 133 | €83,480 | €89,695 | +€6,216 | +7.4% |
| Profit (loss) carried forward | 14 | -€16,309 | - | +€16,309 | |
| Amounts payable | 17/49 | €18,541 | €21,951 | +€3,410 | +18.4% |
| Amounts payable within one year | 42/48 | €18,541 | €21,938 | +€3,397 | +18.3% |
| Trade debts | 44 | €207 | €345 | +€138 | +66.3% |
| Suppliers | 440/4 | €207 | €345 | +€138 | +66.3% |
| Taxes, remuneration and social security | 45 | €8,275 | €9,243 | +€968 | +11.7% |
| Taxes | 450/3 | €8,275 | €9,243 | +€968 | +11.7% |
| Other amounts payable | 47/48 | €10,059 | €12,350 | +€2,291 | +22.8% |
| Accrued charges and deferred income | 492/3 | - | €14 | +€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,698 | €1,823 | +€125 | +7.4% |
| Other operating charges | 640/8 | €1,523 | €963 | -€560 | -36.8% |
| Gross operating margin | 9900 | -€10,804 | €30,201 | +€41,005 | |
| Operating profit (loss) | 9901 | -€14,025 | €27,415 | +€41,440 | |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €2,128 | €2,930 | +€802 | +37.7% |
| Recurring financial charges | 65 | €2,128 | €2,930 | +€802 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,153 | €24,500 | +€40,653 | |
| Income taxes | 67/77 | €156 | €1,975 | +€1,819 | +1167.4% |
| Profit (loss) for the period | 9904 | -€16,309 | €22,525 | +€38,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,309 | €22,525 | +€38,833 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.