DIEDRIVAN: 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.
DIEDRIVAN
Largest movements
- Receivables within one year -€43,933
down €43,933 (-14.9%), from €295,363 to €251,429
of which Trade receivables: -€34,633
- Deferred charges and accrued income +€15,346
up €15,346 (+110.0%), from €13,956 to €29,302
- Cash -€5,117
down €5,117 (-5.0%), from €101,985 to €96,868
mainly Tax, wage and social debts (-€28,430) and Current portion of long-term debt (-€27,394)
- Tax, wage and social debts -€28,430
down €28,430 (-34.8%), from €81,728 to €53,298
- Current portion of long-term debt -€27,394
down €27,394 (-66.4%), from €41,251 to €13,857
- Other debts +€23,121
up €23,121 (+163.8%), from €14,119 to €37,239
- Reserves +€19,201
up €19,201 (+15.8%), from €121,708 to €140,909
of which Distributable reserves: +€19,201
- Debts after one year -€13,857
down €13,857 (-11.7%), from €118,857 to €105,000
of which Financial debts: -€13,857
- Gross operating margin +€23,995
up €23,995 (+128.5%), from €18,672 to €42,667
- Taxes +€7,055
up €7,055 (+120.5%), from €5,854 to €12,909
- Financial charges -€3,370
down €3,370 (-28.9%), from €11,676 to €8,305
- Financial income -€2,344
down €2,344 (-26.4%), from €8,876 to €6,532
- Other operating charges -€958
down €958 (-22.8%), from €4,198 to €3,240
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 | €418,963 | €381,381 | -€37,583 | -9.0% |
| Fixed assets | 21/28 | €7,659 | €3,781 | -€3,879 | -50.6% |
| Tangible fixed assets | 22/27 | €7,659 | €3,781 | -€3,879 | -50.6% |
| Land and buildings | 22 | €1,902 | - | -€1,902 | |
| Plant, machinery and equipment | 23 | €5,758 | €3,781 | -€1,977 | -34.3% |
| Current assets | 29/58 | €411,304 | €377,600 | -€33,704 | -8.2% |
| Amounts receivable within one year | 40/41 | €295,363 | €251,429 | -€43,933 | -14.9% |
| Trade receivables | 40 | €64,064 | €29,431 | -€34,633 | -54.1% |
| Other amounts receivable | 41 | €231,299 | €221,998 | -€9,300 | -4.0% |
| Cash at bank and in hand | 54/58 | €101,985 | €96,868 | -€5,117 | -5.0% |
| Deferred charges and accrued income | 490/1 | €13,956 | €29,302 | +€15,346 | +110.0% |
| Total equity and liabilities | 10/49 | €418,963 | €381,381 | -€37,583 | -9.0% |
| Equity | 10/15 | €141,708 | €160,909 | +€19,201 | +13.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €121,708 | €140,909 | +€19,201 | +15.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €328 | €328 | = | 0.0% |
| Distributable reserves | 133 | €119,380 | €138,580 | +€19,201 | +16.1% |
| Amounts payable | 17/49 | €277,255 | €220,472 | -€56,783 | -20.5% |
| Amounts payable after more than one year | 17 | €118,857 | €105,000 | -€13,857 | -11.7% |
| Financial debts | 170/4 | €13,857 | - | -€13,857 | |
| Other amounts payable | 178/9 | €105,000 | €105,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €149,998 | €108,122 | -€41,876 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €41,251 | €13,857 | -€27,394 | -66.4% |
| Trade debts | 44 | €12,899 | €3,727 | -€9,172 | -71.1% |
| Suppliers | 440/4 | €12,899 | €3,727 | -€9,172 | -71.1% |
| Taxes, remuneration and social security | 45 | €81,728 | €53,298 | -€28,430 | -34.8% |
| Taxes | 450/3 | €81,728 | €53,298 | -€28,430 | -34.8% |
| Other amounts payable | 47/48 | €14,119 | €37,239 | +€23,121 | +163.8% |
| Accrued charges and deferred income | 492/3 | €8,400 | €7,350 | -€1,050 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,933 | €3,879 | -€55 | -1.4% |
| Other operating charges | 640/8 | €4,198 | €3,240 | -€958 | -22.8% |
| Gross operating margin | 9900 | €18,672 | €42,667 | +€23,995 | +128.5% |
| Operating profit (loss) | 9901 | €10,541 | €35,549 | +€25,008 | +237.2% |
| Financial income | 75/76B | €8,876 | €6,532 | -€2,344 | -26.4% |
| Recurring financial income | 75 | €8,876 | €6,532 | -€2,344 | -26.4% |
| Financial charges | 65/66B | €11,676 | €8,305 | -€3,370 | -28.9% |
| Recurring financial charges | 65 | €11,676 | €8,305 | -€3,370 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €7,742 | €33,776 | +€26,034 | +336.3% |
| Income taxes | 67/77 | €5,854 | €12,909 | +€7,055 | +120.5% |
| Profit (loss) for the period | 9904 | €1,888 | €20,867 | +€18,979 | +1005.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,888 | €20,867 | +€18,979 | +1005.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.