Dimitri Driesmans: 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.
Dimitri Driesmans
Largest movements
- Tangible fixed assets +€38,237
up €38,237 (+326%), from €11,736 to €49,974
of which Furniture and vehicles: +€40,046
- Stocks and contracts -€10,040
down €10,040 (-37.0%), from €27,105 to €17,065
- Cash -€7,885
down €7,885 (-38.7%), from €20,374 to €12,490
mainly Investment in fixed assets (net) (-€49,858) and Contributions, distributions and other (-€17,745)
- Receivables within one year -€5,989
down €5,989 (-8.2%), from €72,847 to €66,858
of which Other amounts receivable: -€4,252
- Debts after one year +€11,165
new in 2025: €11,165
- Other debts +€6,894
new in 2025: €6,894
- Current portion of long-term debt +€4,886
new in 2025: €4,886
- Tax, wage and social debts -€4,510
down €4,510 (-34.8%), from €12,942 to €8,432
of which Remuneration and social security: -€2,600
- Trade debts -€2,970
down €2,970 (-33.1%), from €8,961 to €5,992
- Gross operating margin +€9,385
up €9,385 (+39.9%), from €23,528 to €32,914
- Depreciation +€8,441
up €8,441 (+236%), from €3,579 to €12,020
- Financial income +€1,399
up €1,399 (+56.6%), from €2,471 to €3,870
- Financial charges +€646
up €646 (+365%), from €177 to €823
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 | €134,542 | €148,496 | +€13,954 | +10.4% |
| Fixed assets | 21/28 | €13,424 | €51,262 | +€37,838 | +282% |
| Intangible fixed assets | 21 | €1,688 | €1,288 | -€400 | -23.7% |
| Tangible fixed assets | 22/27 | €11,736 | €49,974 | +€38,237 | +326% |
| Plant, machinery and equipment | 23 | €9,415 | €7,607 | -€1,808 | -19.2% |
| Furniture and vehicles | 24 | €2,322 | €42,367 | +€40,046 | +1,725% |
| Current assets | 29/58 | €121,118 | €97,235 | -€23,883 | -19.7% |
| Stocks and contracts in progress | 3 | €27,105 | €17,065 | -€10,040 | -37.0% |
| Stocks | 30/36 | €27,105 | €17,065 | -€10,040 | -37.0% |
| Amounts receivable within one year | 40/41 | €72,847 | €66,858 | -€5,989 | -8.2% |
| Trade receivables | 40 | €32,693 | €30,956 | -€1,737 | -5.3% |
| Other amounts receivable | 41 | €40,154 | €35,902 | -€4,252 | -10.6% |
| Cash at bank and in hand | 54/58 | €20,374 | €12,490 | -€7,885 | -38.7% |
| Deferred charges and accrued income | 490/1 | €791 | €822 | +€31 | +3.9% |
| Total equity and liabilities | 10/49 | €134,542 | €148,496 | +€13,954 | +10.4% |
| Equity | 10/15 | €112,638 | €111,127 | -€1,511 | -1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €92,638 | €91,127 | -€1,511 | -1.6% |
| Non-distributable reserves | 130/1 | €74 | €74 | = | 0.0% |
| Reserves not available under the articles | 1311 | €74 | €74 | = | 0.0% |
| Distributable reserves | 133 | €92,564 | €91,053 | -€1,511 | -1.6% |
| Amounts payable | 17/49 | €21,904 | €37,369 | +€15,465 | +70.6% |
| Amounts payable after more than one year | 17 | - | €11,165 | +€11,165 | |
| Financial debts | 170/4 | - | €11,165 | +€11,165 | |
| Amounts payable within one year | 42/48 | €21,904 | €26,204 | +€4,301 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,886 | +€4,886 | |
| Trade debts | 44 | €8,961 | €5,992 | -€2,970 | -33.1% |
| Suppliers | 440/4 | €8,961 | €5,992 | -€2,970 | -33.1% |
| Taxes, remuneration and social security | 45 | €12,942 | €8,432 | -€4,510 | -34.8% |
| Taxes | 450/3 | €9,142 | €7,232 | -€1,910 | -20.9% |
| Remuneration and social security | 454/9 | €3,800 | €1,200 | -€2,600 | -68.4% |
| Other amounts payable | 47/48 | - | €6,894 | +€6,894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,579 | €12,020 | +€8,441 | +236% |
| Other operating charges | 640/8 | €344 | €475 | +€131 | +38.2% |
| Gross operating margin | 9900 | €23,528 | €32,914 | +€9,385 | +39.9% |
| Operating profit (loss) | 9901 | €19,606 | €20,419 | +€813 | +4.1% |
| Financial income | 75/76B | €2,471 | €3,870 | +€1,399 | +56.6% |
| Recurring financial income | 75 | €2,471 | €3,870 | +€1,399 | +56.6% |
| Financial charges | 65/66B | €177 | €823 | +€646 | +365% |
| Recurring financial charges | 65 | €177 | €823 | +€646 | +365% |
| Profit (loss) for the period before taxes | 9903 | €21,900 | €23,466 | +€1,566 | +7.1% |
| Income taxes | 67/77 | €7,385 | €7,232 | -€152 | -2.1% |
| Profit (loss) for the period | 9904 | €14,516 | €16,234 | +€1,718 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,516 | €16,234 | +€1,718 | +11.8% |
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 25 October 2026 via checked.be.