DRUW AUDIO: 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.
DRUW AUDIO
Largest movements
- Intangible fixed assets +€331,847
up €331,847 (+28.0%), from €1.2m to €1.5m
- Cash -€223,385
down €223,385 (-91.0%), from €245,364 to €21,979
mainly Debts after one year (-€997,788) and Investment in fixed assets (net) (-€559,255)
- Receivables within one year +€106,254
up €106,254 (+1948.1%), from €5,454 to €111,708
of which Trade receivables: +€108,172
- Contributions +€1.2m
up €1.2m (+4439.4%), from €27,000 to €1.2m
- Debts after one year -€997,788
down €997,788 (-73.7%), from €1.4m to €356,458
- Profit (loss) carried forward -€175,695
down €175,695 (-236.6%), from -€74,247 to -€249,942
- Trade debts +€100,913
up €100,913 (+193.2%), from €52,243 to €153,156
- Tax, wage and social debts +€45,735
up €45,735 (+64.4%), from €70,976 to €116,711
of which Remuneration and social security: +€50,523
- Depreciation +€84,519
up €84,519 (+56.9%), from €148,584 to €233,102
- Staff costs +€84,153
up €84,153 (+16.8%), from €501,697 to €585,850
- Gross operating margin -€19,910
down €19,910 (-2.9%), from €688,401 to €668,491
- Financial charges +€8,378
up €8,378 (+57.1%), from €14,667 to €23,045
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 | €1,478,334 | €1,684,343 | +€206,009 | +13.9% |
| Fixed assets | 21/28 | €1,224,503 | €1,550,656 | +€326,153 | +26.6% |
| Intangible fixed assets | 21 | €1,186,255 | €1,518,102 | +€331,847 | +28.0% |
| Tangible fixed assets | 22/27 | €23,625 | €17,930 | -€5,695 | -24.1% |
| Furniture and vehicles | 24 | €23,625 | €17,930 | -€5,695 | -24.1% |
| Financial fixed assets | 28 | €14,623 | €14,623 | = | 0.0% |
| Current assets | 29/58 | €253,831 | €133,687 | -€120,144 | -47.3% |
| Amounts receivable within one year | 40/41 | €5,454 | €111,708 | +€106,254 | +1948.1% |
| Trade receivables | 40 | €1,811 | €109,983 | +€108,172 | +5974.6% |
| Other amounts receivable | 41 | €3,644 | €1,726 | -€1,918 | -52.6% |
| Cash at bank and in hand | 54/58 | €245,364 | €21,979 | -€223,385 | -91.0% |
| Deferred charges and accrued income | 490/1 | €3,012 | €0 | -€3,012 | -100.0% |
| Total equity and liabilities | 10/49 | €1,478,334 | €1,684,343 | +€206,009 | +13.9% |
| Equity | 10/15 | -€47,247 | €975,703 | +€1.0m | |
| Contributions | 10/11 | €27,000 | €1,225,645 | +€1.2m | +4439.4% |
| Profit (loss) carried forward | 14 | -€74,247 | -€249,942 | -€175,695 | -236.6% |
| Amounts payable | 17/49 | €1,525,580 | €708,640 | -€816,941 | -53.5% |
| Amounts payable after more than one year | 17 | €1,354,245 | €356,458 | -€997,788 | -73.7% |
| Financial debts | 170/4 | €1,354,245 | €356,458 | -€997,788 | -73.7% |
| Amounts payable within one year | 42/48 | €162,281 | €338,917 | +€176,636 | +108.8% |
| Current portion of amounts payable after more than one year | 42 | €39,063 | €58,230 | +€19,168 | +49.1% |
| Financial debts | 43 | - | €7,741 | +€7,741 | |
| Credit institutions | 430/8 | - | €7,741 | +€7,741 | |
| Trade debts | 44 | €52,243 | €153,156 | +€100,913 | +193.2% |
| Suppliers | 440/4 | €52,243 | €153,156 | +€100,913 | +193.2% |
| Taxes, remuneration and social security | 45 | €70,976 | €116,711 | +€45,735 | +64.4% |
| Taxes | 450/3 | €18,754 | €13,967 | -€4,787 | -25.5% |
| Remuneration and social security | 454/9 | €52,222 | €102,745 | +€50,523 | +96.7% |
| Other amounts payable | 47/48 | - | €3,079 | +€3,079 | |
| Accrued charges and deferred income | 492/3 | €9,053 | €13,265 | +€4,212 | +46.5% |
| Remuneration, social security and pensions | 62 | €501,697 | €585,850 | +€84,153 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,584 | €233,102 | +€84,519 | +56.9% |
| Other operating charges | 640/8 | €1,213 | €2,254 | +€1,042 | +85.9% |
| Gross operating margin | 9900 | €688,401 | €668,491 | -€19,910 | -2.9% |
| Operating profit (loss) | 9901 | €36,907 | -€152,716 | -€189,624 | |
| Financial income | 75/76B | €13 | €66 | +€54 | +429.4% |
| Recurring financial income | 75 | €13 | €66 | +€54 | +429.4% |
| Financial charges | 65/66B | €14,667 | €23,045 | +€8,378 | +57.1% |
| Recurring financial charges | 65 | €14,667 | €23,045 | +€8,378 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | €22,252 | -€175,695 | -€197,947 | |
| Profit (loss) for the period | 9904 | €22,252 | -€175,695 | -€197,947 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,252 | -€175,695 | -€197,947 |
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 6 October 2026 via checked.be.