DROP: what changed
DROP
Largest movements
- Receivables within one year +€36,738
up €36,738 (+128%), from €28,623 to €65,361
of which Other amounts receivable: +€31,047
- Cash +€12,107
up €12,107 (+388%), from €3,121 to €15,228
mainly Accrued charges and deferred income (+€28,926) and Trade debts (+€28,168)
- Accrued charges and deferred income +€28,926
new in 2025: €28,926
- Trade debts +€28,168
up €28,168 (+37.1%), from €75,897 to €104,065
- Profit (loss) carried forward -€3,892
down €3,892 (-6.8%), from -€57,586 to -€61,479
- Other debts -€3,220
down €3,220 (-39.7%), from €8,110 to €4,890
- Tax, wage and social debts -€1,137
down €1,137 (-48.9%), from €2,323 to €1,186
of which Remuneration and social security: -€2,323
- Gross operating margin +€48,063
up €48,063, from -€41,165 to €6,898
- Financial charges -€2,926
down €2,926 (-76.2%), from €3,841 to €915
- Staff costs -€2,920
down €2,920 (-25.7%), from €11,383 to €8,463
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,744 | €80,589 | +€48,845 | +154% |
| Current assets | 29/58 | €31,744 | €80,589 | +€48,845 | +154% |
| Amounts receivable within one year | 40/41 | €28,623 | €65,361 | +€36,738 | +128% |
| Trade receivables | 40 | €135 | €5,826 | +€5,691 | +4,202% |
| Other amounts receivable | 41 | €28,487 | €59,535 | +€31,047 | +109% |
| Cash at bank and in hand | 54/58 | €3,121 | €15,228 | +€12,107 | +388% |
| Total equity and liabilities | 10/49 | €31,744 | €80,589 | +€48,845 | +154% |
| Equity | 10/15 | -€54,586 | -€58,479 | -€3,892 | -7.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,586 | -€61,479 | -€3,892 | -6.8% |
| Amounts payable | 17/49 | €86,330 | €139,067 | +€52,737 | +61.1% |
| Amounts payable within one year | 42/48 | €86,330 | €110,142 | +€23,811 | +27.6% |
| Trade debts | 44 | €75,897 | €104,065 | +€28,168 | +37.1% |
| Suppliers | 440/4 | €75,897 | €104,065 | +€28,168 | +37.1% |
| Taxes, remuneration and social security | 45 | €2,323 | €1,186 | -€1,137 | -48.9% |
| Taxes | 450/3 | - | €1,186 | +€1,186 | |
| Remuneration and social security | 454/9 | €2,323 | €0 | -€2,323 | -100% |
| Other amounts payable | 47/48 | €8,110 | €4,890 | -€3,220 | -39.7% |
| Accrued charges and deferred income | 492/3 | - | €28,926 | +€28,926 | |
| Remuneration, social security and pensions | 62 | €11,383 | €8,463 | -€2,920 | -25.7% |
| Other operating charges | 640/8 | €1,197 | €1,469 | +€271 | +22.7% |
| Gross operating margin | 9900 | -€41,165 | €6,898 | +€48,063 | |
| Operating profit (loss) | 9901 | -€53,746 | -€3,034 | +€50,712 | +94.4% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €3,841 | €915 | -€2,926 | -76.2% |
| Recurring financial charges | 65 | €3,841 | €915 | -€2,926 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | -€57,586 | -€3,892 | +€53,694 | +93.2% |
| Profit (loss) for the period | 9904 | -€57,586 | -€3,892 | +€53,694 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,586 | -€3,892 | +€53,694 | +93.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.