DE DREVEN: 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.
DE DREVEN
Largest movements
- Cash -€13,836
down €13,836 (-58.4%), from €23,684 to €9,848
mainly Deferred charges and accrued income (-€11,869) and Net result for the year (-€7,211)
- Deferred charges and accrued income +€11,869
up €11,869 (+310%), from €3,831 to €15,699
- Tangible fixed assets -€5,338
down €5,338 (-11.9%), from €44,786 to €39,448
of which Furniture and vehicles: -€3,342
- Receivables within one year -€1,330
down €1,330 (-45.2%), from €2,942 to €1,611
of which Trade receivables: -€1,526
- Tax, wage and social debts +€10,781
up €10,781 (+84.8%), from €12,713 to €23,493
of which Remuneration and social security: +€5,609
- Profit (loss) carried forward -€7,211
down €7,211 (-196%), from -€3,672 to -€10,882
- Trade debts -€7,090
down €7,090 (-38.6%), from €18,376 to €11,286
- Other debts -€3,294
down €3,294 (-10.0%), from €32,791 to €29,497
- Debts after one year -€3,000
down €3,000 (-63.2%), from €4,750 to €1,750
- Gross operating margin -€19,019
down €19,019 (-35.2%), from €54,038 to €35,019
- Depreciation -€17,465
down €17,465 (-89.7%), from €19,461 to €1,996
- Financial charges +€2,828
up €2,828 (+354%), from €800 to €3,627
- Other operating charges +€2,633
up €2,633 (+285%), from €925 to €3,558
- Staff costs -€1,884
down €1,884 (-5.4%), from €34,938 to €33,054
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 | €80,531 | €72,217 | -€8,314 | -10.3% |
| Fixed assets | 21/28 | €44,786 | €39,448 | -€5,338 | -11.9% |
| Tangible fixed assets | 22/27 | €44,786 | €39,448 | -€5,338 | -11.9% |
| Furniture and vehicles | 24 | €3,342 | €0 | -€3,342 | -100% |
| Other tangible fixed assets | 26 | €41,444 | €39,448 | -€1,996 | -4.8% |
| Current assets | 29/58 | €35,745 | €32,769 | -€2,976 | -8.3% |
| Stocks and contracts in progress | 3 | €5,289 | €5,611 | +€321 | +6.1% |
| Stocks | 30/36 | €5,289 | €5,611 | +€321 | +6.1% |
| Amounts receivable within one year | 40/41 | €2,942 | €1,611 | -€1,330 | -45.2% |
| Trade receivables | 40 | €2,732 | €1,206 | -€1,526 | -55.9% |
| Other amounts receivable | 41 | €210 | €406 | +€196 | +93.3% |
| Cash at bank and in hand | 54/58 | €23,684 | €9,848 | -€13,836 | -58.4% |
| Deferred charges and accrued income | 490/1 | €3,831 | €15,699 | +€11,869 | +310% |
| Total equity and liabilities | 10/49 | €80,531 | €72,217 | -€8,314 | -10.3% |
| Equity | 10/15 | €8,901 | €1,691 | -€7,211 | -81.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €173 | €173 | = | 0.0% |
| Non-distributable reserves | 130/1 | €173 | €173 | = | 0.0% |
| Reserves not available under the articles | 1311 | €173 | €173 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,672 | -€10,882 | -€7,211 | -196% |
| Amounts payable | 17/49 | €71,630 | €70,527 | -€1,103 | -1.5% |
| Amounts payable after more than one year | 17 | €4,750 | €1,750 | -€3,000 | -63.2% |
| Financial debts | 170/4 | €4,750 | €1,750 | -€3,000 | -63.2% |
| Amounts payable within one year | 42/48 | €66,880 | €67,277 | +€397 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €18,376 | €11,286 | -€7,090 | -38.6% |
| Suppliers | 440/4 | €18,376 | €11,286 | -€7,090 | -38.6% |
| Taxes, remuneration and social security | 45 | €12,713 | €23,493 | +€10,781 | +84.8% |
| Taxes | 450/3 | €10,518 | €15,690 | +€5,172 | +49.2% |
| Remuneration and social security | 454/9 | €2,195 | €7,803 | +€5,609 | +256% |
| Other amounts payable | 47/48 | €32,791 | €29,497 | -€3,294 | -10.0% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Non-recurring operating income | 76A | - | €8,423 | +€8,423 | |
| Remuneration, social security and pensions | 62 | €34,938 | €33,054 | -€1,884 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,461 | €1,996 | -€17,465 | -89.7% |
| Other operating charges | 640/8 | €925 | €3,558 | +€2,633 | +285% |
| Non-recurring operating charges | 66A | €318 | €0 | -€318 | -100% |
| Gross operating margin | 9900 | €54,038 | €35,019 | -€19,019 | -35.2% |
| Operating profit (loss) | 9901 | -€1,604 | -€3,589 | -€1,985 | -124% |
| Financial income | 75/76B | €64 | €185 | +€121 | +189% |
| Recurring financial income | 75 | €64 | €185 | +€121 | +189% |
| Financial charges | 65/66B | €800 | €3,627 | +€2,828 | +354% |
| Recurring financial charges | 65 | €800 | €3,627 | +€2,828 | +354% |
| Profit (loss) for the period before taxes | 9903 | -€2,340 | -€7,031 | -€4,692 | -201% |
| Income taxes | 67/77 | €542 | €179 | -€363 | -67.0% |
| Profit (loss) for the period | 9904 | -€2,882 | -€7,211 | -€4,329 | -150% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,882 | -€7,211 | -€4,329 | -150% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.