LES DRUS: 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.
LES DRUS
Largest movements
- Cash +€73,640
up €73,640 (+1,120%), from €6,576 to €80,216
mainly Net result for the year (+€38,223) and Receivables within one year (+€34,530)
- Receivables within one year -€34,530
down €34,530 (-49.7%), from €69,469 to €34,939
of which Trade receivables: -€36,743
- Tangible fixed assets -€7,840
down €7,840 (-51.8%), from €15,142 to €7,302
- Profit (loss) carried forward +€38,223
up €38,223 (+75.1%), from €50,912 to €89,135
- Trade debts -€16,410
down €16,410 (-59.7%), from €27,506 to €11,096
- Tax, wage and social debts +€9,457
up €9,457 (+249%), from €3,800 to €13,257
of which Taxes: +€7,000
- Turnover -€55,455
down €55,455 (-5.7%), from €980,179 to €924,724
- Purchases and services -€53,473
down €53,473 (-5.8%), from €920,132 to €866,659
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.
Derived cash bridge
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 | €91,278 | €122,548 | +€31,270 | +34.3% |
| Fixed assets | 21/28 | €15,232 | €7,392 | -€7,840 | -51.5% |
| Tangible fixed assets | 22/27 | €15,142 | €7,302 | -€7,840 | -51.8% |
| Furniture and vehicles | 24 | €15,142 | €7,302 | -€7,840 | -51.8% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €76,045 | €115,156 | +€39,110 | +51.4% |
| Amounts receivable within one year | 40/41 | €69,469 | €34,939 | -€34,530 | -49.7% |
| Trade receivables | 40 | €60,034 | €23,291 | -€36,743 | -61.2% |
| Other amounts receivable | 41 | €9,435 | €11,648 | +€2,213 | +23.5% |
| Cash at bank and in hand | 54/58 | €6,576 | €80,216 | +€73,640 | +1,120% |
| Total equity and liabilities | 10/49 | €91,278 | €122,548 | +€31,270 | +34.3% |
| Equity | 10/15 | €59,972 | €98,195 | +€38,223 | +63.7% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,912 | €89,135 | +€38,223 | +75.1% |
| Amounts payable | 17/49 | €31,306 | €24,353 | -€6,953 | -22.2% |
| Amounts payable within one year | 42/48 | €31,306 | €24,353 | -€6,953 | -22.2% |
| Trade debts | 44 | €27,506 | €11,096 | -€16,410 | -59.7% |
| Suppliers | 440/4 | €27,506 | €11,096 | -€16,410 | -59.7% |
| Taxes, remuneration and social security | 45 | €3,800 | €13,257 | +€9,457 | +249% |
| Taxes | 450/3 | €3,800 | €10,800 | +€7,000 | +184% |
| Remuneration and social security | 454/9 | - | €2,457 | +€2,457 | |
| Turnover | 70 | €980,179 | €924,724 | -€55,455 | -5.7% |
| Non-recurring operating income | 76A | - | €42 | +€42 | |
| Goods, raw materials, services and sundry goods | 60/61 | €920,132 | €866,659 | -€53,473 | -5.8% |
| Remuneration, social security and pensions | 62 | €722 | €24 | -€698 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,137 | €7,840 | -€297 | -3.7% |
| Other operating charges | 640/8 | €664 | €1,189 | +€526 | +79.2% |
| Gross operating margin | 9900 | €65,930 | €58,545 | -€7,384 | -11.2% |
| Operating profit (loss) | 9901 | €56,407 | €49,492 | -€6,915 | -12.3% |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €2,395 | €345 | -€2,050 | -85.6% |
| Recurring financial charges | 65 | €2,395 | €345 | -€2,050 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | €54,012 | €49,189 | -€4,823 | -8.9% |
| Income taxes | 67/77 | €3,800 | €10,966 | +€7,166 | +189% |
| Profit (loss) for the period | 9904 | €50,212 | €38,223 | -€11,989 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,212 | €38,223 | -€11,989 | -23.9% |
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 14 October 2026 via checked.be.