DRUPL: 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.
DRUPL
Largest movements
- Cash +€4,520
up €4,520 (+12.3%), from €36,893 to €41,413
mainly Net result for the year (+€4,346) and Receivables within one year (+€4,180)
- Receivables within one year -€4,180
down €4,180 (-83.7%), from €4,991 to €811
- Stocks and contracts +€1,692
up €1,692 (+23.2%), from €7,306 to €8,998
- Profit (loss) carried forward +€4,346
up €4,346 (+23.5%), from €18,473 to €22,819
- Tax, wage and social debts -€3,280
down €3,280 (-77.9%), from €4,210 to €930
- Trade debts +€1,166
up €1,166 (+1008.8%), from €116 to €1,282
- Gross operating margin +€943
up €943 (+13.4%), from €7,016 to €7,959
- Taxes +€331
up €331 (+23.1%), from €1,429 to €1,760
- Other operating charges +€151
up €151 (+25.1%), from €602 to €754
- Depreciation -€110
down €110 (-11.3%), from €972 to €862
- Financial charges -€105
down €105 (-26.5%), from €395 to €290
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 | €51,329 | €53,478 | +€2,149 | +4.2% |
| Fixed assets | 21/28 | €2,139 | €2,115 | -€24 | -1.1% |
| Tangible fixed assets | 22/27 | €2,139 | €2,115 | -€24 | -1.1% |
| Plant, machinery and equipment | 23 | €1,116 | €860 | -€257 | -23.0% |
| Furniture and vehicles | 24 | €1,023 | €1,256 | +€233 | +22.7% |
| Current assets | 29/58 | €49,190 | €51,363 | +€2,173 | +4.4% |
| Stocks and contracts in progress | 3 | €7,306 | €8,998 | +€1,692 | +23.2% |
| Stocks | 30/36 | €7,306 | €8,998 | +€1,692 | +23.2% |
| Amounts receivable within one year | 40/41 | €4,991 | €811 | -€4,180 | -83.7% |
| Other amounts receivable | 41 | €4,991 | €811 | -€4,180 | -83.7% |
| Cash at bank and in hand | 54/58 | €36,893 | €41,413 | +€4,520 | +12.3% |
| Deferred charges and accrued income | 490/1 | - | €140 | +€140 | |
| Total equity and liabilities | 10/49 | €51,329 | €53,478 | +€2,149 | +4.2% |
| Equity | 10/15 | €43,473 | €47,819 | +€4,346 | +10.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,473 | €22,819 | +€4,346 | +23.5% |
| Amounts payable | 17/49 | €7,856 | €5,660 | -€2,197 | -28.0% |
| Amounts payable within one year | 42/48 | €7,856 | €5,660 | -€2,197 | -28.0% |
| Trade debts | 44 | €116 | €1,282 | +€1,166 | +1008.8% |
| Suppliers | 440/4 | €116 | €1,282 | +€1,166 | +1008.8% |
| Taxes, remuneration and social security | 45 | €4,210 | €930 | -€3,280 | -77.9% |
| Taxes | 450/3 | €4,210 | €930 | -€3,280 | -77.9% |
| Other amounts payable | 47/48 | €3,530 | €3,447 | -€83 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972 | €862 | -€110 | -11.3% |
| Other operating charges | 640/8 | €602 | €754 | +€151 | +25.1% |
| Gross operating margin | 9900 | €7,016 | €7,959 | +€943 | +13.4% |
| Operating profit (loss) | 9901 | €5,441 | €6,343 | +€902 | +16.6% |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €395 | €290 | -€105 | -26.5% |
| Recurring financial charges | 65 | €395 | €290 | -€105 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €5,046 | €6,105 | +€1,060 | +21.0% |
| Income taxes | 67/77 | €1,429 | €1,760 | +€331 | +23.1% |
| Profit (loss) for the period | 9904 | €3,617 | €4,346 | +€729 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,617 | €4,346 | +€729 | +20.2% |
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 7 October 2026 via checked.be.