DE DRY COPPEN: 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 DRY COPPEN
Largest movements
- Cash +€8,841
up €8,841 (+23.8%), from €37,223 to €46,064
mainly Net result for the year (+€15,438) and Depreciation (+€2,523)
- Stocks and contracts +€4,959
up €4,959 (+5.6%), from €88,280 to €93,239
- Tangible fixed assets -€2,523
down €2,523 (-51.0%), from €4,953 to €2,429
of which Other tangible fixed assets: -€1,576
- Reserves +€15,200
up €15,200 (+31.7%), from €48,000 to €63,200
- Trade debts -€4,923
down €4,923 (-26.3%), from €18,702 to €13,780
- Gross operating margin +€11,146
up €11,146 (+76.5%), from €14,572 to €25,718
- Taxes +€3,338
up €3,338 (+115%), from €2,909 to €6,247
- Financial charges +€1,407
up €1,407 (+57.3%), from €2,453 to €3,860
- Financial income +€1,180
up €1,180 (+70.6%), from €1,672 to €2,852
- Other operating charges -€337
down €337 (-40.2%), from €840 to €502
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 | €135,693 | €148,253 | +€12,561 | +9.3% |
| Fixed assets | 21/28 | €4,953 | €2,429 | -€2,523 | -51.0% |
| Tangible fixed assets | 22/27 | €4,953 | €2,429 | -€2,523 | -51.0% |
| Plant, machinery and equipment | 23 | €1,379 | €600 | -€779 | -56.5% |
| Furniture and vehicles | 24 | €422 | €253 | -€169 | -40.0% |
| Other tangible fixed assets | 26 | €3,152 | €1,576 | -€1,576 | -50.0% |
| Current assets | 29/58 | €130,740 | €145,824 | +€15,084 | +11.5% |
| Stocks and contracts in progress | 3 | €88,280 | €93,239 | +€4,959 | +5.6% |
| Stocks | 30/36 | €88,280 | €93,239 | +€4,959 | +5.6% |
| Amounts receivable within one year | 40/41 | €2,429 | €3,001 | +€572 | +23.6% |
| Trade receivables | 40 | €2,429 | €2,730 | +€301 | +12.4% |
| Other amounts receivable | 41 | - | €271 | +€271 | |
| Cash at bank and in hand | 54/58 | €37,223 | €46,064 | +€8,841 | +23.8% |
| Deferred charges and accrued income | 490/1 | €2,808 | €3,520 | +€712 | +25.4% |
| Total equity and liabilities | 10/49 | €135,693 | €148,253 | +€12,561 | +9.3% |
| Equity | 10/15 | €87,763 | €103,200 | +€15,438 | +17.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €48,000 | €63,200 | +€15,200 | +31.7% |
| Distributable reserves | 133 | €48,000 | €63,200 | +€15,200 | +31.7% |
| Profit (loss) carried forward | 14 | -€237 | - | +€237 | |
| Amounts payable | 17/49 | €47,930 | €45,053 | -€2,877 | -6.0% |
| Amounts payable within one year | 42/48 | €47,801 | €45,053 | -€2,748 | -5.7% |
| Trade debts | 44 | €18,702 | €13,780 | -€4,923 | -26.3% |
| Suppliers | 440/4 | €18,702 | €13,780 | -€4,923 | -26.3% |
| Taxes, remuneration and social security | 45 | €8,793 | €9,607 | +€814 | +9.3% |
| Taxes | 450/3 | €6,768 | €5,650 | -€1,118 | -16.5% |
| Remuneration and social security | 454/9 | €2,025 | €3,957 | +€1,932 | +95.4% |
| Other amounts payable | 47/48 | €20,305 | €21,666 | +€1,361 | +6.7% |
| Accrued charges and deferred income | 492/3 | €130 | - | -€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,794 | €2,523 | -€270 | -9.7% |
| Other operating charges | 640/8 | €840 | €502 | -€337 | -40.2% |
| Gross operating margin | 9900 | €14,572 | €25,718 | +€11,146 | +76.5% |
| Operating profit (loss) | 9901 | €10,939 | €22,692 | +€11,753 | +107% |
| Financial income | 75/76B | €1,672 | €2,852 | +€1,180 | +70.6% |
| Recurring financial income | 75 | €1,672 | €2,852 | +€1,180 | +70.6% |
| Financial charges | 65/66B | €2,453 | €3,860 | +€1,407 | +57.3% |
| Recurring financial charges | 65 | €2,453 | €3,860 | +€1,407 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | €10,158 | €21,685 | +€11,527 | +113% |
| Income taxes | 67/77 | €2,909 | €6,247 | +€3,338 | +115% |
| Profit (loss) for the period | 9904 | €7,249 | €15,438 | +€8,189 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €7,249 | €15,438 | +€8,189 | +113% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.