DE LA DREVE: 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.
What changed
DE LA DREVE
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€88,398
2024 · €83,880+€4,518
Equity
€360,735
2024 · -+€360,735
Cash
€243,063
2024 · €246,000-€2,937
Balance sheet total
€1.4m
2024 · €1.4m-€29,085
Largest movements
Assets
- Tangible fixed assets -€65,960
down €65,960 (-8.0%), from €828,223 to €762,263
- Receivables within one year +€30,830
up €30,830 (+22.1%), from €139,476 to €170,306
of which Other amounts receivable: +€15,926
Equity and liabilities
- Debts after one year -€57,685
down €57,685 (-8.4%), from €683,835 to €626,150
- Trade debts +€21,259
up €21,259 (+17.4%), from €122,185 to €143,444
- Profit (loss) carried forward +€18,398
up €18,398 (+7.2%), from €256,337 to €274,735
Income statement
- Turnover -€1.9m
no longer reported in 2025 (was €1.9m)
- Purchases and services -€1.6m
no longer reported in 2025 (was €1.6m)
- Gross operating margin +€34,536
up €34,536 (+12.4%), from €277,838 to €312,374
- Staff costs +€22,321
up €22,321 (+22.8%), from €97,741 to €120,062
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.
Result 2024
€83,880
Gross operating margin
+€34,536
Staff costs
-€22,321
Depreciation
-€3,997
Other operating charges
+€2
Financial income
+€185
Financial charges
-€3,747
Taxes
-€141
Result 2025
€88,398
raises the resultlowers the result
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.
From operations
+€131,129
Investment
-€7,979
Financing
-€126,088
Cash 2024
€246,000
From operations (derived)
+€131,129
Net result for the year
+€88,398
Depreciation
+€69,368
Stocks and contracts
-€4,232
Receivables within one year
-€30,830
Smaller working-capital items
-€47
Trade debts
+€21,259
Tax, wage and social debts
-€13,012
Accrued charges and deferred income
+€226
Investment (derived)
-€7,979
Investment in fixed assets (net)
-€7,979
Financing
-€126,088
Debts after one year
-€57,685
Current portion of long-term debt
+€1,597
Contributions, distributions and other
-€70,000
Cash 2025
€243,063
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,424,393 | €1,395,308 | -€29,085 | -2.0% |
| Fixed assets | 21/28 | €828,223 | €766,834 | -€61,389 | -7.4% |
| Intangible fixed assets | 21 | - | €4,571 | +€4,571 | |
| Tangible fixed assets | 22/27 | €828,223 | €762,263 | -€65,960 | -8.0% |
| Land and buildings | 22 | €453,736 | €438,132 | -€15,604 | -3.4% |
| Plant, machinery and equipment | 23 | €234,019 | €204,865 | -€29,154 | -12.5% |
| Furniture and vehicles | 24 | €140,468 | €119,266 | -€21,202 | -15.1% |
| Current assets | 29/58 | €596,170 | €628,474 | +€32,304 | +5.4% |
| Stocks and contracts in progress | 3 | €210,694 | €214,926 | +€4,232 | +2.0% |
| Stocks | 30/36 | €210,694 | €214,926 | +€4,232 | +2.0% |
| Amounts receivable within one year | 40/41 | €139,476 | €170,306 | +€30,830 | +22.1% |
| Trade receivables | 40 | €133,960 | €148,864 | +€14,904 | +11.1% |
| Other amounts receivable | 41 | €5,516 | €21,442 | +€15,926 | +289% |
| Cash at bank and in hand | 54/58 | €246,000 | €243,063 | -€2,937 | -1.2% |
| Deferred charges and accrued income | 490/1 | - | €180 | +€180 | |
| Total equity and liabilities | 10/49 | €1,424,393 | €1,395,308 | -€29,085 | -2.0% |
| Equity | 10/15 | - | €360,735 | +€360,735 | |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,000 | €16,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €256,337 | €274,735 | +€18,398 | +7.2% |
| Amounts payable | 17/49 | €1,082,056 | €1,034,573 | -€47,483 | -4.4% |
| Amounts payable after more than one year | 17 | €683,835 | €626,150 | -€57,685 | -8.4% |
| Financial debts | 170/4 | €683,835 | €626,150 | -€57,685 | -8.4% |
| Amounts payable within one year | 42/48 | €397,145 | €407,121 | +€9,976 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €60,383 | €61,980 | +€1,597 | +2.6% |
| Trade debts | 44 | €122,185 | €143,444 | +€21,259 | +17.4% |
| Suppliers | 440/4 | €122,185 | €143,444 | +€21,259 | +17.4% |
| Taxes, remuneration and social security | 45 | €33,307 | €20,295 | -€13,012 | -39.1% |
| Taxes | 450/3 | €21,727 | €7,971 | -€13,756 | -63.3% |
| Remuneration and social security | 454/9 | €11,580 | €12,324 | +€744 | +6.4% |
| Other amounts payable | 47/48 | €181,270 | €181,402 | +€132 | +0.1% |
| Accrued charges and deferred income | 492/3 | €1,076 | €1,302 | +€226 | +21.0% |
| Turnover | 70 | €1,869,979 | - | -€1.9m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,594,302 | - | -€1.6m | |
| Remuneration, social security and pensions | 62 | €97,741 | €120,062 | +€22,321 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,371 | €69,368 | +€3,997 | +6.1% |
| Other operating charges | 640/8 | €2 | - | -€2 | |
| Gross operating margin | 9900 | €277,838 | €312,374 | +€34,536 | +12.4% |
| Operating profit (loss) | 9901 | €114,724 | €122,945 | +€8,221 | +7.2% |
| Financial income | 75/76B | €1 | €186 | +€185 | +18,451% |
| Recurring financial income | 75 | €1 | €186 | +€185 | +18,451% |
| Financial charges | 65/66B | €22,335 | €26,082 | +€3,747 | +16.8% |
| Recurring financial charges | 65 | €22,335 | €26,082 | +€3,747 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €92,390 | €97,049 | +€4,659 | +5.0% |
| Income taxes | 67/77 | €8,510 | €8,651 | +€141 | +1.7% |
| Profit (loss) for the period | 9904 | €83,880 | €88,398 | +€4,518 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,880 | €88,398 | +€4,518 | +5.4% |
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 21 October 2026 via checked.be.