Den Achtersten 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.
Den Achtersten Dries
Largest movements
- Cash +€95,005
up €95,005 (+201%), from €47,230 to €142,235
mainly Net result for the year (+€79,453) and Receivables within one year (+€16,585)
- Receivables within one year -€16,585
down €16,585 (-18.3%), from €90,845 to €74,259
of which Other amounts receivable: -€14,437
- Tangible fixed assets -€5,978
down €5,978 (-27.6%), from €21,629 to €15,652
- Reserves +€79,453
up €79,453 (+68.8%), from €115,445 to €194,898
- Trade debts -€15,321
down €15,321 (-45.6%), from €33,633 to €18,312
- Other debts +€4,744
up €4,744 (+189%), from €2,508 to €7,252
- Tax, wage and social debts +€2,632
up €2,632 (+282%), from €932 to €3,564
of which Taxes: +€2,186
- Gross operating margin +€59,763
up €59,763 (+66.2%), from €90,264 to €150,027
- Taxes +€11,488
up €11,488 (+131%), from €8,796 to €20,284
- Staff costs +€2,939
up €2,939 (+7.3%), from €40,258 to €43,197
- Depreciation +€1,861
up €1,861 (+45.2%), from €4,117 to €5,978
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 | €159,949 | €232,996 | +€73,047 | +45.7% |
| Fixed assets | 21/28 | €21,629 | €15,652 | -€5,978 | -27.6% |
| Tangible fixed assets | 22/27 | €21,629 | €15,652 | -€5,978 | -27.6% |
| Plant, machinery and equipment | 23 | €21,629 | €15,652 | -€5,978 | -27.6% |
| Current assets | 29/58 | €138,320 | €217,345 | +€79,025 | +57.1% |
| Amounts receivable within one year | 40/41 | €90,845 | €74,259 | -€16,585 | -18.3% |
| Trade receivables | 40 | €3,867 | €1,719 | -€2,148 | -55.5% |
| Other amounts receivable | 41 | €86,978 | €72,540 | -€14,437 | -16.6% |
| Cash at bank and in hand | 54/58 | €47,230 | €142,235 | +€95,005 | +201% |
| Deferred charges and accrued income | 490/1 | €245 | €851 | +€605 | +247% |
| Total equity and liabilities | 10/49 | €159,949 | €232,996 | +€73,047 | +45.7% |
| Equity | 10/15 | €120,445 | €199,898 | +€79,453 | +66.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €115,445 | €194,898 | +€79,453 | +68.8% |
| Distributable reserves | 133 | €115,445 | €194,898 | +€79,453 | +68.8% |
| Amounts payable | 17/49 | €39,504 | €33,098 | -€6,406 | -16.2% |
| Amounts payable within one year | 42/48 | €37,074 | €29,128 | -€7,946 | -21.4% |
| Trade debts | 44 | €33,633 | €18,312 | -€15,321 | -45.6% |
| Suppliers | 440/4 | €33,633 | €18,312 | -€15,321 | -45.6% |
| Taxes, remuneration and social security | 45 | €932 | €3,564 | +€2,632 | +282% |
| Taxes | 450/3 | €932 | €3,119 | +€2,186 | +234% |
| Remuneration and social security | 454/9 | - | €445 | +€445 | |
| Other amounts payable | 47/48 | €2,508 | €7,252 | +€4,744 | +189% |
| Accrued charges and deferred income | 492/3 | €2,430 | €3,970 | +€1,540 | +63.4% |
| Remuneration, social security and pensions | 62 | €40,258 | €43,197 | +€2,939 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,117 | €5,978 | +€1,861 | +45.2% |
| Other operating charges | 640/8 | €514 | €531 | +€17 | +3.3% |
| Gross operating margin | 9900 | €90,264 | €150,027 | +€59,763 | +66.2% |
| Operating profit (loss) | 9901 | €45,376 | €100,321 | +€54,946 | +121% |
| Financial income | 75/76B | €1,611 | €1,518 | -€93 | -5.8% |
| Recurring financial income | 75 | €1,611 | €1,518 | -€93 | -5.8% |
| Financial charges | 65/66B | €1,669 | €2,102 | +€434 | +26.0% |
| Recurring financial charges | 65 | €1,669 | €2,102 | +€434 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €45,318 | €99,737 | +€54,419 | +120% |
| Income taxes | 67/77 | €8,796 | €20,284 | +€11,488 | +131% |
| Profit (loss) for the period | 9904 | €36,522 | €79,453 | +€42,931 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €36,522 | €79,453 | +€42,931 | +118% |
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 23 October 2026 via checked.be.