DEN DRIES: what changed
Two fiscal 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 DRIES
Largest movements
- Cash -€24,576
down €24,576 (-93.1%), from €26,394 to €1,818
mainly Receivables within one year (-€17,936) and Net result for the year (-€11,097)
- Receivables within one year +€17,936
up €17,936 (+43.2%), from €41,542 to €59,478
- Tangible fixed assets -€13,810
down €13,810 (-4.4%), from €311,974 to €298,163
of which Land and buildings: -€12,771
- Reserves -€10,000
down €10,000 (-3.7%), from €271,290 to €261,290
of which Distributable reserves: -€10,000
- Trade debts -€7,660
no longer reported in 2025 (was €7,660)
- Gross operating margin +€6,382
up €6,382, from -€970 to €5,412
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.
Cash bridge derived
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 | €379,909 | €359,459 | -€20,450 | -5.4% |
| Fixed assets | 21/28 | €311,974 | €298,163 | -€13,810 | -4.4% |
| Tangible fixed assets | 22/27 | €311,974 | €298,163 | -€13,810 | -4.4% |
| Land and buildings | 22 | €310,761 | €297,990 | -€12,771 | -4.1% |
| Furniture and vehicles | 24 | €1,213 | €173 | -€1,039 | -85.7% |
| Current assets | 29/58 | €67,935 | €61,296 | -€6,639 | -9.8% |
| Amounts receivable within one year | 40/41 | €41,542 | €59,478 | +€17,936 | +43.2% |
| Other amounts receivable | 41 | €41,542 | €59,478 | +€17,936 | +43.2% |
| Cash at bank and in hand | 54/58 | €26,394 | €1,818 | -€24,576 | -93.1% |
| Total equity and liabilities | 10/49 | €379,909 | €359,459 | -€20,450 | -5.4% |
| Equity | 10/15 | €365,624 | €354,528 | -€11,097 | -3.0% |
| Contributions | 10/11 | €92,900 | €92,900 | = | 0.0% |
| Capital | 10 | €92,900 | €92,900 | = | 0.0% |
| Issued capital | 100 | €92,900 | €92,900 | = | 0.0% |
| Reserves | 13 | €271,290 | €261,290 | -€10,000 | -3.7% |
| Non-distributable reserves | 130/1 | €9,290 | €9,290 | = | 0.0% |
| Legal reserve | 130 | €9,290 | €9,290 | = | 0.0% |
| Distributable reserves | 133 | €262,000 | €252,000 | -€10,000 | -3.8% |
| Profit (loss) carried forward | 14 | €1,434 | €338 | -€1,097 | -76.4% |
| Amounts payable | 17/49 | €14,284 | €4,931 | -€9,353 | -65.5% |
| Amounts payable within one year | 42/48 | €13,900 | €4,544 | -€9,356 | -67.3% |
| Trade debts | 44 | €7,660 | - | -€7,660 | |
| Suppliers | 440/4 | €7,660 | - | -€7,660 | |
| Advances received on contracts in progress | 46 | €4,538 | €4,538 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,702 | €6 | -€1,696 | -99.6% |
| Taxes | 450/3 | €1,702 | €6 | -€1,696 | -99.6% |
| Accrued charges and deferred income | 492/3 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,810 | €13,810 | = | 0.0% |
| Other operating charges | 640/8 | €2,363 | €2,344 | -€19 | -0.8% |
| Gross operating margin | 9900 | -€970 | €5,412 | +€6,382 | |
| Operating profit (loss) | 9901 | -€17,144 | -€10,743 | +€6,400 | +37.3% |
| Financial charges | 65/66B | €312 | €353 | +€41 | +13.2% |
| Recurring financial charges | 65 | €312 | €353 | +€41 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,456 | -€11,097 | +€6,359 | +36.4% |
| Profit (loss) for the period | 9904 | -€17,456 | -€11,097 | +€6,359 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,456 | -€11,097 | +€6,359 | +36.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.