De Kleinen Dries: 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 Kleinen Dries
Largest movements
- Cash +€90,846
up €90,846 (+224%), from €40,474 to €131,320
mainly Other debts (+€50,470) and Current investments (+€45,096)
- Current investments -€45,096
down €45,096 (-90.2%), from €50,000 to €4,904
- Receivables within one year -€9,836
down €9,836 (-69.8%), from €14,090 to €4,254
of which Trade receivables: -€13,431
- Tangible fixed assets -€8,042
down €8,042 (-23.8%), from €33,821 to €25,779
of which Furniture and vehicles: -€5,546
- Other debts +€50,470
up €50,470 (+501%), from €10,070 to €60,540
- Profit (loss) carried forward -€17,121
down €17,121 (-18.2%), from €94,208 to €77,087
- Tax, wage and social debts -€6,214
down €6,214 (-23.6%), from €26,336 to €20,122
of which Taxes: -€3,214
- Gross operating margin +€3,754
up €3,754 (+7.4%), from €50,974 to €54,728
- Depreciation -€1,646
down €1,646 (-17.0%), from €9,688 to €8,042
- Financial charges +€1,464
up €1,464 (+110%), from €1,329 to €2,792
- Other operating charges +€1,248
up €1,248 (+322%), from €387 to €1,635
- Taxes -€609
down €609 (-5.9%), from €10,313 to €9,704
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 | €138,833 | €166,717 | +€27,884 | +20.1% |
| Fixed assets | 21/28 | €33,821 | €25,779 | -€8,042 | -23.8% |
| Tangible fixed assets | 22/27 | €33,821 | €25,779 | -€8,042 | -23.8% |
| Land and buildings | 22 | €5,492 | €4,641 | -€851 | -15.5% |
| Plant, machinery and equipment | 23 | €7,236 | €5,591 | -€1,646 | -22.7% |
| Furniture and vehicles | 24 | €21,092 | €15,547 | -€5,546 | -26.3% |
| Current assets | 29/58 | €105,012 | €140,938 | +€35,926 | +34.2% |
| Amounts receivable within one year | 40/41 | €14,090 | €4,254 | -€9,836 | -69.8% |
| Trade receivables | 40 | €13,431 | - | -€13,431 | |
| Other amounts receivable | 41 | €659 | €4,254 | +€3,595 | +546% |
| Current investments | 50/53 | €50,000 | €4,904 | -€45,096 | -90.2% |
| Cash at bank and in hand | 54/58 | €40,474 | €131,320 | +€90,846 | +224% |
| Deferred charges and accrued income | 490/1 | €448 | €461 | +€13 | +3.0% |
| Total equity and liabilities | 10/49 | €138,833 | €166,717 | +€27,884 | +20.1% |
| Equity | 10/15 | €96,708 | €79,587 | -€17,121 | -17.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,208 | €77,087 | -€17,121 | -18.2% |
| Amounts payable | 17/49 | €42,125 | €87,130 | +€45,005 | +107% |
| Amounts payable within one year | 42/48 | €37,156 | €80,662 | +€43,506 | +117% |
| Trade debts | 44 | €750 | - | -€750 | |
| Suppliers | 440/4 | €750 | - | -€750 | |
| Taxes, remuneration and social security | 45 | €26,336 | €20,122 | -€6,214 | -23.6% |
| Taxes | 450/3 | €20,336 | €17,122 | -€3,214 | -15.8% |
| Remuneration and social security | 454/9 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Other amounts payable | 47/48 | €10,070 | €60,540 | +€50,470 | +501% |
| Accrued charges and deferred income | 492/3 | €4,968 | €6,468 | +€1,500 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,688 | €8,042 | -€1,646 | -17.0% |
| Other operating charges | 640/8 | €387 | €1,635 | +€1,248 | +322% |
| Gross operating margin | 9900 | €50,974 | €54,728 | +€3,754 | +7.4% |
| Operating profit (loss) | 9901 | €40,899 | €45,051 | +€4,152 | +10.2% |
| Financial income | 75/76B | €659 | €324 | -€335 | -50.8% |
| Recurring financial income | 75 | €659 | €324 | -€335 | -50.8% |
| Financial charges | 65/66B | €1,329 | €2,792 | +€1,464 | +110% |
| Recurring financial charges | 65 | €1,329 | €2,792 | +€1,464 | +110% |
| Profit (loss) for the period before taxes | 9903 | €40,229 | €42,583 | +€2,353 | +5.9% |
| Income taxes | 67/77 | €10,313 | €9,704 | -€609 | -5.9% |
| Profit (loss) for the period | 9904 | €29,916 | €32,879 | +€2,963 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,916 | €32,879 | +€2,963 | +9.9% |
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 17 October 2026 via checked.be.