DEN 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 DRIES
Largest movements
- Receivables within one year +€51,701
up €51,701 (+207%), from €25,000 to €76,701
of which Trade receivables: +€47,000
- Current investments -€18,000
no longer reported in 2025 (was €18,000)
- Cash +€17,910
new in 2025: €17,910
mainly Other debts (+€28,573) and Current investments (+€18,000)
- Other debts +€28,573
up €28,573 (+1.7%), from €1.7m to €1.8m
- Gross operating margin +€1,173
up €1,173 (+5.1%), from €23,207 to €24,380
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 | €1,728,472 | €1,763,951 | +€35,479 | +2.1% |
| Fixed assets | 21/28 | €1,685,472 | €1,669,340 | -€16,132 | -1.0% |
| Tangible fixed assets | 22/27 | €1,685,472 | €1,669,340 | -€16,132 | -1.0% |
| Land and buildings | 22 | €1,685,472 | €1,669,340 | -€16,132 | -1.0% |
| Current assets | 29/58 | €43,000 | €94,611 | +€51,611 | +120% |
| Amounts receivable within one year | 40/41 | €25,000 | €76,701 | +€51,701 | +207% |
| Trade receivables | 40 | €25,000 | €72,000 | +€47,000 | +188% |
| Other amounts receivable | 41 | - | €4,701 | +€4,701 | |
| Current investments | 50/53 | €18,000 | - | -€18,000 | |
| Cash at bank and in hand | 54/58 | - | €17,910 | +€17,910 | |
| Total equity and liabilities | 10/49 | €1,728,472 | €1,763,951 | +€35,479 | +2.1% |
| Equity | 10/15 | €2,345 | €9,250 | +€6,905 | +294% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Contributions outside capital | 11 | €18,000 | €18,000 | = | 0.0% |
| Other | 1109/19 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,655 | -€8,750 | +€6,905 | +44.1% |
| Amounts payable | 17/49 | €1,726,127 | €1,754,700 | +€28,573 | +1.7% |
| Amounts payable within one year | 42/48 | €1,726,127 | €1,754,700 | +€28,573 | +1.7% |
| Other amounts payable | 47/48 | €1,726,127 | €1,754,700 | +€28,573 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,132 | €16,132 | = | 0.0% |
| Other operating charges | 640/8 | €1,345 | €1,252 | -€92 | -6.9% |
| Gross operating margin | 9900 | €23,207 | €24,380 | +€1,173 | +5.1% |
| Operating profit (loss) | 9901 | €5,730 | €6,995 | +€1,265 | +22.1% |
| Financial charges | 65/66B | - | €90 | +€90 | |
| Recurring financial charges | 65 | - | €90 | +€90 | |
| Profit (loss) for the period before taxes | 9903 | €5,730 | €6,905 | +€1,175 | +20.5% |
| Profit (loss) for the period | 9904 | €5,730 | €6,905 | +€1,175 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,730 | €6,905 | +€1,175 | +20.5% |
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 14 October 2026 via checked.be.