DRUPLO: 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.
DRUPLO
Largest movements
- Cash -€94,552
down €94,552 (-31.5%), from €300,610 to €206,058
mainly Investment in fixed assets (net) (-€75,027) and Net result for the year (-€47,024)
- Intangible fixed assets +€44,954
up €44,954 (+170.3%), from €26,402 to €71,356
- Receivables within one year +€10,464
up €10,464 (+19.2%), from €54,584 to €65,048
of which Trade receivables: +€7,878
- Profit (loss) carried forward -€47,024
down €47,024 (-13.0%), from €362,132 to €315,108
- Trade debts +€5,868
up €5,868 (+83.7%), from €7,012 to €12,879
- Gross operating margin -€91,598
down €91,598, from €84,789 to -€6,810
- Taxes -€13,839
no longer reported in 2025 (was €13,839)
- Other operating charges +€10,971
up €10,971 (+3028.0%), from €362 to €11,333
- Depreciation -€4,097
down €4,097 (-12.0%), from €34,170 to €30,073
- Financial income -€3,908
down €3,908 (-73.3%), from €5,332 to €1,424
of which Non-recurring financial income: -€3,736
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 | €391,596 | €352,603 | -€38,993 | -10.0% |
| Fixed assets | 21/28 | €26,402 | €71,356 | +€44,954 | +170.3% |
| Intangible fixed assets | 21 | €26,402 | €71,356 | +€44,954 | +170.3% |
| Current assets | 29/58 | €365,194 | €281,247 | -€83,947 | -23.0% |
| Amounts receivable within one year | 40/41 | €54,584 | €65,048 | +€10,464 | +19.2% |
| Trade receivables | 40 | €46,827 | €54,704 | +€7,878 | +16.8% |
| Other amounts receivable | 41 | €7,757 | €10,344 | +€2,587 | +33.3% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €300,610 | €206,058 | -€94,552 | -31.5% |
| Deferred charges and accrued income | 490/1 | - | €141 | +€141 | |
| Total equity and liabilities | 10/49 | €391,596 | €352,603 | -€38,993 | -10.0% |
| Equity | 10/15 | €382,864 | €335,840 | -€47,024 | -12.3% |
| Contributions | 10/11 | €8,873 | €8,873 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Own shares acquired | 1312 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €362,132 | €315,108 | -€47,024 | -13.0% |
| Amounts payable | 17/49 | €8,732 | €16,763 | +€8,031 | +92.0% |
| Amounts payable within one year | 42/48 | €8,732 | €16,763 | +€8,031 | +92.0% |
| Financial debts | 43 | €1,522 | €1,925 | +€404 | +26.5% |
| Credit institutions | 430/8 | €1,522 | €1,925 | +€404 | +26.5% |
| Trade debts | 44 | €7,012 | €12,879 | +€5,868 | +83.7% |
| Suppliers | 440/4 | €7,012 | €12,879 | +€5,868 | +83.7% |
| Taxes, remuneration and social security | 45 | €198 | €431 | +€233 | +117.3% |
| Taxes | 450/3 | €198 | €431 | +€233 | +117.3% |
| Other amounts payable | 47/48 | - | €1,527 | +€1,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,170 | €30,073 | -€4,097 | -12.0% |
| Other operating charges | 640/8 | €362 | €11,333 | +€10,971 | +3028.0% |
| Gross operating margin | 9900 | €84,789 | -€6,810 | -€91,598 | |
| Operating profit (loss) | 9901 | €50,257 | -€48,215 | -€98,472 | |
| Financial income | 75/76B | €5,332 | €1,424 | -€3,908 | -73.3% |
| Recurring financial income | 75 | €1,596 | €1,424 | -€172 | -10.8% |
| Non-recurring financial income | 76B | €3,736 | - | -€3,736 | |
| Financial charges | 65/66B | €184 | €232 | +€48 | +26.1% |
| Recurring financial charges | 65 | €184 | €232 | +€48 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €55,405 | -€47,024 | -€102,428 | |
| Income taxes | 67/77 | €13,839 | - | -€13,839 | |
| Profit (loss) for the period | 9904 | €41,565 | -€47,024 | -€88,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,565 | -€47,024 | -€88,589 |
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 11 October 2026 via checked.be.