BITES BY DRE: 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.
BITES BY DRE
Largest movements
- Tangible fixed assets +€112,320
up €112,320 (+78.1%), from €143,897 to €256,217
of which Leasing and similar rights: +€89,000
- Receivables within one year -€30,485
down €30,485 (-69.2%), from €44,079 to €13,594
of which Other amounts receivable: -€23,039
- Cash -€22,934
down €22,934 (-49.9%), from €45,966 to €23,032
mainly Investment in fixed assets (net) (-€175,716) and Trade debts (-€45,128)
- Deferred charges and accrued income +€10,427
up €10,427 (+143%), from €7,267 to €17,694
- Stocks and contracts +€5,000
up €5,000 (+16.1%), from €31,000 to €36,000
- Debts after one year +€117,584
up €117,584 (+8,978%), from €1,310 to €118,893
- Trade debts -€45,128
down €45,128 (-32.8%), from €137,504 to €92,376
- Other debts +€29,858
up €29,858 (+20,408%), from €146 to €30,005
- Current portion of long-term debt -€18,558
down €18,558 (-37.2%), from €49,941 to €31,383
- Profit (loss) carried forward -€15,190
down €15,190 (-119%), from -€12,712 to -€27,902
- Staff costs +€51,964
up €51,964 (+11.1%), from €466,280 to €518,244
- Depreciation -€14,837
down €14,837 (-18.2%), from €81,374 to €66,538
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 | €276,216 | €347,403 | +€71,187 | +25.8% |
| Fixed assets | 21/28 | €147,905 | €257,082 | +€109,178 | +73.8% |
| Intangible fixed assets | 21 | €3,708 | €566 | -€3,142 | -84.7% |
| Tangible fixed assets | 22/27 | €143,897 | €256,217 | +€112,320 | +78.1% |
| Plant, machinery and equipment | 23 | €60,561 | €86,071 | +€25,510 | +42.1% |
| Furniture and vehicles | 24 | €18,277 | €18,142 | -€135 | -0.7% |
| Leasing and similar rights | 25 | €17,011 | €106,010 | +€89,000 | +523% |
| Other tangible fixed assets | 26 | €48,048 | €45,993 | -€2,055 | -4.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €128,311 | €90,320 | -€37,991 | -29.6% |
| Stocks and contracts in progress | 3 | €31,000 | €36,000 | +€5,000 | +16.1% |
| Stocks | 30/36 | €31,000 | €36,000 | +€5,000 | +16.1% |
| Amounts receivable within one year | 40/41 | €44,079 | €13,594 | -€30,485 | -69.2% |
| Trade receivables | 40 | €7,445 | - | -€7,445 | |
| Other amounts receivable | 41 | €36,633 | €13,594 | -€23,039 | -62.9% |
| Cash at bank and in hand | 54/58 | €45,966 | €23,032 | -€22,934 | -49.9% |
| Deferred charges and accrued income | 490/1 | €7,267 | €17,694 | +€10,427 | +143% |
| Total equity and liabilities | 10/49 | €276,216 | €347,403 | +€71,187 | +25.8% |
| Equity | 10/15 | €5,888 | -€9,302 | -€15,190 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,712 | -€27,902 | -€15,190 | -119% |
| Amounts payable | 17/49 | €270,328 | €356,705 | +€86,377 | +32.0% |
| Amounts payable after more than one year | 17 | €1,310 | €118,893 | +€117,584 | +8,978% |
| Financial debts | 170/4 | €1,310 | €118,893 | +€117,584 | +8,978% |
| Amounts payable within one year | 42/48 | €268,878 | €237,812 | -€31,066 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €49,941 | €31,383 | -€18,558 | -37.2% |
| Trade debts | 44 | €137,504 | €92,376 | -€45,128 | -32.8% |
| Suppliers | 440/4 | €137,504 | €92,376 | -€45,128 | -32.8% |
| Advances received on contracts in progress | 46 | €36,823 | €33,878 | -€2,945 | -8.0% |
| Taxes, remuneration and social security | 45 | €44,464 | €50,170 | +€5,707 | +12.8% |
| Taxes | 450/3 | €21,076 | €25,290 | +€4,214 | +20.0% |
| Remuneration and social security | 454/9 | €23,388 | €24,880 | +€1,492 | +6.4% |
| Other amounts payable | 47/48 | €146 | €30,005 | +€29,858 | +20,408% |
| Accrued charges and deferred income | 492/3 | €140 | - | -€140 | |
| Remuneration, social security and pensions | 62 | €466,280 | €518,244 | +€51,964 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,374 | €66,538 | -€14,837 | -18.2% |
| Other operating charges | 640/8 | €3,562 | €3,779 | +€217 | +6.1% |
| Gross operating margin | 9900 | €573,944 | €575,099 | +€1,155 | +0.2% |
| Operating profit (loss) | 9901 | €22,728 | -€13,461 | -€36,189 | |
| Financial income | 75/76B | €4,833 | €8,195 | +€3,362 | +69.6% |
| Recurring financial income | 75 | €4,833 | €156 | -€4,677 | -96.8% |
| Non-recurring financial income | 76B | - | €8,039 | +€8,039 | |
| Financial charges | 65/66B | €10,286 | €9,382 | -€903 | -8.8% |
| Recurring financial charges | 65 | €10,286 | €9,382 | -€903 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €17,276 | -€14,648 | -€31,924 | |
| Income taxes | 67/77 | €614 | €542 | -€71 | -11.6% |
| Profit (loss) for the period | 9904 | €16,662 | -€15,190 | -€31,853 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,662 | -€15,190 | -€31,853 |
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 19 October 2026 via checked.be.