DRUYARD: 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.
DRUYARD
Largest movements
- Tangible fixed assets -€24,442
down €24,442 (-4.3%), from €574,927 to €550,485
of which Land and buildings: -€22,535
- Profit (loss) carried forward -€25,599
down €25,599 (-30.0%), from -€85,283 to -€110,882
- Debts after one year -€15,628
down €15,628 (-3.3%), from €472,459 to €456,831
of which Financial debts: -€15,628
- Trade debts +€8,899
up €8,899 (+847.9%), from €1,050 to €9,949
- Reserves +€7,152
up €7,152 (+7.6%), from €94,050 to €101,202
- Provisions +€6,681
up €6,681 (+14.7%), from €45,430 to €52,111
- Gross operating margin +€2,751
up €2,751 (+11.9%), from €23,198 to €25,949
- Depreciation +€1,560
up €1,560 (+6.8%), from €22,882 to €24,442
- Other operating charges +€1,118
up €1,118 (+17.4%), from €6,437 to €7,555
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 | €580,282 | €563,501 | -€16,781 | -2.9% |
| Fixed assets | 21/28 | €574,927 | €550,485 | -€24,442 | -4.3% |
| Tangible fixed assets | 22/27 | €574,927 | €550,485 | -€24,442 | -4.3% |
| Land and buildings | 22 | €562,876 | €540,341 | -€22,535 | -4.0% |
| Plant, machinery and equipment | 23 | €475 | €185 | -€290 | -61.1% |
| Furniture and vehicles | 24 | €11,576 | €9,959 | -€1,617 | -14.0% |
| Current assets | 29/58 | €5,355 | €13,016 | +€7,661 | +143.1% |
| Amounts receivable within one year | 40/41 | €2,062 | €7,251 | +€5,189 | +251.6% |
| Trade receivables | 40 | €2,062 | €7,124 | +€5,062 | +245.4% |
| Other amounts receivable | 41 | - | €127 | +€127 | |
| Cash at bank and in hand | 54/58 | €3,292 | €5,203 | +€1,911 | +58.0% |
| Deferred charges and accrued income | 490/1 | - | €562 | +€562 | |
| Total equity and liabilities | 10/49 | €580,282 | €563,501 | -€16,781 | -2.9% |
| Equity | 10/15 | €38,767 | €20,320 | -€18,447 | -47.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €94,050 | €101,202 | +€7,152 | +7.6% |
| Tax-exempt reserves | 132 | €94,050 | €101,202 | +€7,152 | +7.6% |
| Profit (loss) carried forward | 14 | -€85,283 | -€110,882 | -€25,599 | -30.0% |
| Provisions and deferred taxes | 16 | €45,430 | €52,111 | +€6,681 | +14.7% |
| Deferred taxes | 168 | €45,430 | €52,111 | +€6,681 | +14.7% |
| Amounts payable | 17/49 | €496,085 | €491,070 | -€5,015 | -1.0% |
| Amounts payable after more than one year | 17 | €472,459 | €456,831 | -€15,628 | -3.3% |
| Financial debts | 170/4 | €142,959 | €127,331 | -€15,628 | -10.9% |
| Other amounts payable | 178/9 | €329,500 | €329,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,626 | €34,186 | +€10,560 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €15,701 | €16,158 | +€457 | +2.9% |
| Trade debts | 44 | €1,050 | €9,949 | +€8,899 | +847.9% |
| Suppliers | 440/4 | €1,050 | €9,949 | +€8,899 | +847.9% |
| Advances received on contracts in progress | 46 | - | €200 | +€200 | |
| Taxes, remuneration and social security | 45 | €344 | €20 | -€324 | -94.2% |
| Taxes | 450/3 | €344 | €20 | -€324 | -94.2% |
| Other amounts payable | 47/48 | €6,531 | €7,859 | +€1,328 | +20.3% |
| Accrued charges and deferred income | 492/3 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,882 | €24,442 | +€1,560 | +6.8% |
| Other operating charges | 640/8 | €6,437 | €7,555 | +€1,118 | +17.4% |
| Gross operating margin | 9900 | €23,198 | €25,949 | +€2,751 | +11.9% |
| Operating profit (loss) | 9901 | -€6,121 | -€6,048 | +€73 | +1.2% |
| Financial charges | 65/66B | €5,816 | €5,718 | -€98 | -1.7% |
| Recurring financial charges | 65 | €5,816 | €5,718 | -€98 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,937 | -€11,766 | +€171 | +1.4% |
| Transfer from deferred taxes | 780 | €7,063 | €2,481 | -€4,582 | -64.9% |
| Transfer to deferred taxes | 680 | - | €9,162 | +€9,162 | |
| Profit (loss) for the period | 9904 | -€4,874 | -€18,447 | -€13,573 | -278.5% |
| Transfer from tax-exempt reserves | 789 | €10,805 | €4,819 | -€5,986 | -55.4% |
| Transfer to tax-exempt reserves | 689 | - | €11,971 | +€11,971 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,931 | -€25,599 | -€31,530 |
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 8 October 2026 via checked.be.