BART DRIESSEN HOLDING: 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.
BART DRIESSEN HOLDING
Largest movements
- Receivables within one year +€188,640
up €188,640 (+262%), from €71,984 to €260,624
of which Other amounts receivable: +€187,779
- Stocks and contracts +€184,439
new in 2025: €184,439
- Deferred charges and accrued income +€27,701
up €27,701 (+48.9%), from €56,649 to €84,349
- Tangible fixed assets -€22,199
down €22,199 (-2.9%), from €757,191 to €734,992
of which Land and buildings: -€19,373
- Debts after one year +€300,207
up €300,207 (+131%), from €228,314 to €528,521
- Other debts +€96,181
up €96,181 (+154%), from €62,392 to €158,574
- Profit (loss) carried forward -€36,894
down €36,894 (-7.3%), from €504,610 to €467,716
- Gross operating margin -€43,001
down €43,001 (-82.1%), from €52,390 to €9,390
- Financial charges +€7,475
up €7,475 (+48.3%), from €15,479 to €22,954
- Other operating charges +€1,691
up €1,691 (+29.0%), from €5,840 to €7,531
- Taxes -€1,396
down €1,396 (-78.1%), from €1,787 to €391
- Depreciation +€869
up €869 (+3.2%), from €26,841 to €27,710
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 | €1,257,469 | €1,625,522 | +€368,052 | +29.3% |
| Fixed assets | 21/28 | €757,191 | €734,992 | -€22,199 | -2.9% |
| Tangible fixed assets | 22/27 | €757,191 | €734,992 | -€22,199 | -2.9% |
| Land and buildings | 22 | €746,681 | €727,308 | -€19,373 | -2.6% |
| Furniture and vehicles | 24 | €10,510 | €7,684 | -€2,826 | -26.9% |
| Current assets | 29/58 | €500,278 | €890,530 | +€390,251 | +78.0% |
| Amounts receivable after more than one year | 29 | €350,000 | €350,000 | = | 0.0% |
| Other amounts receivable | 291 | €350,000 | €350,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | - | €184,439 | +€184,439 | |
| Stocks | 30/36 | - | €184,439 | +€184,439 | |
| Amounts receivable within one year | 40/41 | €71,984 | €260,624 | +€188,640 | +262% |
| Trade receivables | 40 | €640 | €1,500 | +€860 | +134% |
| Other amounts receivable | 41 | €71,345 | €259,124 | +€187,779 | +263% |
| Cash at bank and in hand | 54/58 | €21,645 | €11,117 | -€10,528 | -48.6% |
| Deferred charges and accrued income | 490/1 | €56,649 | €84,349 | +€27,701 | +48.9% |
| Total equity and liabilities | 10/49 | €1,257,469 | €1,625,522 | +€368,052 | +29.3% |
| Equity | 10/15 | €933,439 | €896,545 | -€36,894 | -4.0% |
| Contributions | 10/11 | €318,000 | €318,000 | = | 0.0% |
| Reserves | 13 | €110,829 | €110,829 | = | 0.0% |
| Distributable reserves | 133 | €110,829 | €110,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | €504,610 | €467,716 | -€36,894 | -7.3% |
| Amounts payable | 17/49 | €324,030 | €728,977 | +€404,947 | +125% |
| Amounts payable after more than one year | 17 | €228,314 | €528,521 | +€300,207 | +131% |
| Financial debts | 170/4 | €228,314 | €528,521 | +€300,207 | +131% |
| Amounts payable within one year | 42/48 | €93,027 | €193,946 | +€100,919 | +108% |
| Current portion of amounts payable after more than one year | 42 | €24,730 | €25,408 | +€677 | +2.7% |
| Trade debts | 44 | €3,060 | €4,629 | +€1,569 | +51.3% |
| Suppliers | 440/4 | €3,060 | €4,629 | +€1,569 | +51.3% |
| Taxes, remuneration and social security | 45 | €2,845 | €5,336 | +€2,491 | +87.6% |
| Taxes | 450/3 | €2,845 | €5,336 | +€2,491 | +87.6% |
| Other amounts payable | 47/48 | €62,392 | €158,574 | +€96,181 | +154% |
| Accrued charges and deferred income | 492/3 | €2,688 | €6,509 | +€3,821 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,841 | €27,710 | +€869 | +3.2% |
| Other operating charges | 640/8 | €5,840 | €7,531 | +€1,691 | +29.0% |
| Gross operating margin | 9900 | €52,390 | €9,390 | -€43,001 | -82.1% |
| Operating profit (loss) | 9901 | €19,709 | -€25,852 | -€45,561 | |
| Financial income | 75/76B | €12,356 | €12,302 | -€53 | -0.4% |
| Recurring financial income | 75 | €12,356 | €12,302 | -€53 | -0.4% |
| Financial charges | 65/66B | €15,479 | €22,954 | +€7,475 | +48.3% |
| Recurring financial charges | 65 | €15,479 | €22,954 | +€7,475 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €16,586 | -€36,503 | -€53,089 | |
| Income taxes | 67/77 | €1,787 | €391 | -€1,396 | -78.1% |
| Profit (loss) for the period | 9904 | €14,799 | -€36,894 | -€51,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,799 | -€36,894 | -€51,693 |
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 21 October 2026 via checked.be.