DRYTEC: 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.
DRYTEC
Largest movements
- Cash +€165,658
up €165,658 (+124.6%), from €132,996 to €298,654
mainly Trade debts (+€373,807) and Net result for the year (+€38,948)
- Receivables within one year +€158,920
up €158,920 (+17.2%), from €921,416 to €1.1m
of which Trade receivables: +€166,959
- Stocks and contracts +€88,384
up €88,384 (+4.2%), from €2.1m to €2.2m
- Trade debts +€373,807
up €373,807 (+218.1%), from €171,359 to €545,167
- Profit (loss) carried forward +€38,948
up €38,948 (+1.6%), from €2.4m to €2.5m
- Gross operating margin -€247,005
down €247,005 (-21.7%), from €1.1m to €893,113
- Taxes -€48,209
down €48,209 (-66.6%), from €72,415 to €24,206
- Staff costs -€41,156
down €41,156 (-4.9%), from €841,778 to €800,621
- Write-downs -€36,438
down €36,438, from €0 to -€36,438
- Other operating charges +€33,925
up €33,925 (+583.4%), from €5,815 to €39,741
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 | €3,227,929 | €3,674,922 | +€446,993 | +13.8% |
| Fixed assets | 21/28 | €60,532 | €88,739 | +€28,207 | +46.6% |
| Tangible fixed assets | 22/27 | €59,497 | €87,489 | +€27,992 | +47.0% |
| Land and buildings | 22 | €980 | €807 | -€173 | -17.7% |
| Plant, machinery and equipment | 23 | €26,556 | €43,683 | +€17,127 | +64.5% |
| Furniture and vehicles | 24 | €9,317 | €7,396 | -€1,921 | -20.6% |
| Assets under construction and advance payments | 27 | €22,643 | €35,603 | +€12,959 | +57.2% |
| Financial fixed assets | 28 | €1,035 | €1,250 | +€215 | +20.8% |
| Current assets | 29/58 | €3,167,398 | €3,586,183 | +€418,785 | +13.2% |
| Stocks and contracts in progress | 3 | €2,112,317 | €2,200,701 | +€88,384 | +4.2% |
| Stocks | 30/36 | €2,112,317 | €2,200,701 | +€88,384 | +4.2% |
| Amounts receivable within one year | 40/41 | €921,416 | €1,080,336 | +€158,920 | +17.2% |
| Trade receivables | 40 | €913,116 | €1,080,074 | +€166,959 | +18.3% |
| Other amounts receivable | 41 | €8,301 | €262 | -€8,039 | -96.8% |
| Cash at bank and in hand | 54/58 | €132,996 | €298,654 | +€165,658 | +124.6% |
| Deferred charges and accrued income | 490/1 | €668 | €6,491 | +€5,824 | +871.8% |
| Total equity and liabilities | 10/49 | €3,227,929 | €3,674,922 | +€446,993 | +13.8% |
| Equity | 10/15 | €2,941,986 | €2,980,934 | +€38,948 | +1.3% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €391,832 | €391,832 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | €182,146 | €182,146 | = | 0.0% |
| Distributable reserves | 133 | €197,291 | €197,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,426,207 | €2,465,155 | +€38,948 | +1.6% |
| Amounts payable | 17/49 | €285,944 | €693,988 | +€408,045 | +142.7% |
| Amounts payable within one year | 42/48 | €283,423 | €693,343 | +€409,920 | +144.6% |
| Trade debts | 44 | €171,359 | €545,167 | +€373,807 | +218.1% |
| Suppliers | 440/4 | €171,359 | €545,167 | +€373,807 | +218.1% |
| Taxes, remuneration and social security | 45 | €112,064 | €148,176 | +€36,112 | +32.2% |
| Taxes | 450/3 | €11,534 | €13,147 | +€1,613 | +14.0% |
| Remuneration and social security | 454/9 | €100,530 | €135,030 | +€34,500 | +34.3% |
| Accrued charges and deferred income | 492/3 | €2,520 | €645 | -€1,875 | -74.4% |
| Non-recurring operating income | 76A | €3,926 | €0 | -€3,926 | -100.0% |
| Remuneration, social security and pensions | 62 | €841,778 | €800,621 | -€41,156 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,303 | €9,867 | +€4,564 | +86.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€36,438 | -€36,438 | |
| Other operating charges | 640/8 | €5,815 | €39,741 | +€33,925 | +583.4% |
| Non-recurring operating charges | 66A | €23,943 | €0 | -€23,943 | -100.0% |
| Gross operating margin | 9900 | €1,140,118 | €893,113 | -€247,005 | -21.7% |
| Operating profit (loss) | 9901 | €263,280 | €79,322 | -€183,958 | -69.9% |
| Financial income | 75/76B | €5,111 | €1,351 | -€3,760 | -73.6% |
| Recurring financial income | 75 | €5,111 | €1,351 | -€3,760 | -73.6% |
| Financial charges | 65/66B | €14,179 | €17,519 | +€3,339 | +23.6% |
| Recurring financial charges | 65 | €14,179 | €17,519 | +€3,339 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €254,211 | €63,154 | -€191,057 | -75.2% |
| Income taxes | 67/77 | €72,415 | €24,206 | -€48,209 | -66.6% |
| Profit (loss) for the period | 9904 | €181,796 | €38,948 | -€142,848 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €181,796 | €38,948 | -€142,848 | -78.6% |
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 3 October 2026 via checked.be.