Drima-Projects: 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.
Drima-Projects
Largest movements
- Cash +€81,690
up €81,690 (+50.2%), from €162,725 to €244,415
mainly Other debts (+€211,780) and Tax, wage and social debts (+€44,032)
- Receivables within one year -€36,064
down €36,064 (-47.7%), from €75,607 to €39,543
of which Trade receivables: -€37,600
- Tangible fixed assets -€7,122
down €7,122 (-68.0%), from €10,476 to €3,355
of which Furniture and vehicles: -€5,479
- Reserves -€217,066
down €217,066 (-99.6%), from €217,873 to €807
- Other debts +€211,780
up €211,780 (+7,859%), from €2,695 to €214,475
- Tax, wage and social debts +€44,032
up €44,032 (+595%), from €7,397 to €51,428
of which Taxes: +€42,007
- Debts after one year -€13,631
down €13,631 (-100%), from €13,631 to €0
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Depreciation +€3,350
up €3,350 (+88.8%), from €3,771 to €7,122
- Gross operating margin +€2,855
up €2,855 (+6.3%), from €45,666 to €48,520
- Financial income -€1,993
down €1,993 (-36.3%), from €5,495 to €3,501
- Other operating charges +€1,887
up €1,887 (+156%), from €1,212 to €3,099
- Taxes -€636
down €636 (-6.7%), from €9,441 to €8,805
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 | €250,793 | €287,571 | +€36,779 | +14.7% |
| Fixed assets | 21/28 | €10,476 | €3,355 | -€7,122 | -68.0% |
| Tangible fixed assets | 22/27 | €10,476 | €3,355 | -€7,122 | -68.0% |
| Plant, machinery and equipment | 23 | €1,644 | €1 | -€1,642 | -99.9% |
| Furniture and vehicles | 24 | €8,833 | €3,354 | -€5,479 | -62.0% |
| Current assets | 29/58 | €240,316 | €284,217 | +€43,900 | +18.3% |
| Amounts receivable within one year | 40/41 | €75,607 | €39,543 | -€36,064 | -47.7% |
| Trade receivables | 40 | €73,900 | €36,300 | -€37,600 | -50.9% |
| Other amounts receivable | 41 | €1,707 | €3,243 | +€1,536 | +90.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €162,725 | €244,415 | +€81,690 | +50.2% |
| Deferred charges and accrued income | 490/1 | €1,984 | €258 | -€1,725 | -87.0% |
| Total equity and liabilities | 10/49 | €250,793 | €287,571 | +€36,779 | +14.7% |
| Equity | 10/15 | €224,073 | €19,407 | -€204,666 | -91.3% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €217,873 | €807 | -€217,066 | -99.6% |
| Distributable reserves | 133 | €217,873 | €807 | -€217,066 | -99.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €26,719 | €268,164 | +€241,445 | +904% |
| Amounts payable after more than one year | 17 | €13,631 | €0 | -€13,631 | -100% |
| Other amounts payable | 178/9 | €13,631 | €0 | -€13,631 | -100% |
| Amounts payable within one year | 42/48 | €13,089 | €268,164 | +€255,076 | +1,949% |
| Trade debts | 44 | €2,997 | €2,261 | -€736 | -24.6% |
| Suppliers | 440/4 | €2,997 | €2,261 | -€736 | -24.6% |
| Taxes, remuneration and social security | 45 | €7,397 | €51,428 | +€44,032 | +595% |
| Taxes | 450/3 | €7,397 | €49,403 | +€42,007 | +568% |
| Remuneration and social security | 454/9 | €0 | €2,025 | +€2,025 | |
| Other amounts payable | 47/48 | €2,695 | €214,475 | +€211,780 | +7,859% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,771 | €7,122 | +€3,350 | +88.8% |
| Other operating charges | 640/8 | €1,212 | €3,099 | +€1,887 | +156% |
| Gross operating margin | 9900 | €45,666 | €48,520 | +€2,855 | +6.3% |
| Operating profit (loss) | 9901 | €40,682 | €38,299 | -€2,383 | -5.9% |
| Financial income | 75/76B | €5,495 | €3,501 | -€1,993 | -36.3% |
| Recurring financial income | 75 | €5,495 | €3,501 | -€1,993 | -36.3% |
| Financial charges | 65/66B | €322 | €61 | -€260 | -80.9% |
| Recurring financial charges | 65 | €322 | €61 | -€260 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | €45,855 | €41,739 | -€4,116 | -9.0% |
| Income taxes | 67/77 | €9,441 | €8,805 | -€636 | -6.7% |
| Profit (loss) for the period | 9904 | €36,414 | €32,934 | -€3,480 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,414 | €32,934 | -€3,480 | -9.6% |
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 26 October 2026 via checked.be.