Dr. Driesens Ans: 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.
Dr. Driesens Ans
Largest movements
- Cash +€358,184
up €358,184 (+954%), from €37,550 to €395,734
mainly Current investments (+€300,000) and Net result for the year (+€83,538)
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Receivables within one year -€12,389
down €12,389 (-41.0%), from €30,209 to €17,820
of which Trade receivables: -€18,912
- Other debts +€82,647
up €82,647 (+4,985%), from €1,658 to €84,305
- Tax, wage and social debts -€34,810
down €34,810 (-93.8%), from €37,111 to €2,301
- Gross operating margin -€18,322
down €18,322 (-14.9%), from €123,297 to €104,974
- Taxes -€13,265
down €13,265 (-37.2%), from €35,635 to €22,369
- Financial income +€1,810
up €1,810 (+62.5%), from €2,897 to €4,707
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 | €373,745 | €420,353 | +€46,608 | +12.5% |
| Fixed assets | 21/28 | €5,457 | €6,247 | +€790 | +14.5% |
| Tangible fixed assets | 22/27 | €5,457 | €6,247 | +€790 | +14.5% |
| Plant, machinery and equipment | 23 | €3,462 | €2,746 | -€716 | -20.7% |
| Furniture and vehicles | 24 | €1,994 | €3,501 | +€1,507 | +75.5% |
| Current assets | 29/58 | €368,288 | €414,106 | +€45,817 | +12.4% |
| Amounts receivable within one year | 40/41 | €30,209 | €17,820 | -€12,389 | -41.0% |
| Trade receivables | 40 | €27,690 | €8,778 | -€18,912 | -68.3% |
| Other amounts receivable | 41 | €2,519 | €9,043 | +€6,524 | +259% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €37,550 | €395,734 | +€358,184 | +954% |
| Deferred charges and accrued income | 490/1 | €529 | €551 | +€22 | +4.1% |
| Total equity and liabilities | 10/49 | €373,745 | €420,353 | +€46,608 | +12.5% |
| Equity | 10/15 | €333,147 | €333,684 | +€538 | +0.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €328,147 | €328,684 | +€538 | +0.2% |
| Distributable reserves | 133 | €328,147 | €328,684 | +€538 | +0.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €40,599 | €86,668 | +€46,070 | +113% |
| Amounts payable within one year | 42/48 | €39,843 | €86,668 | +€46,826 | +118% |
| Trade debts | 44 | €1,074 | €63 | -€1,011 | -94.2% |
| Suppliers | 440/4 | €1,074 | €63 | -€1,011 | -94.2% |
| Taxes, remuneration and social security | 45 | €37,111 | €2,301 | -€34,810 | -93.8% |
| Taxes | 450/3 | €37,111 | €2,301 | -€34,810 | -93.8% |
| Other amounts payable | 47/48 | €1,658 | €84,305 | +€82,647 | +4,985% |
| Accrued charges and deferred income | 492/3 | €756 | €0 | -€756 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €2,107 | +€1,020 | +93.8% |
| Other operating charges | 640/8 | €1,266 | €1,303 | +€37 | +3.0% |
| Gross operating margin | 9900 | €123,297 | €104,974 | -€18,322 | -14.9% |
| Operating profit (loss) | 9901 | €120,944 | €101,564 | -€19,379 | -16.0% |
| Financial income | 75/76B | €2,897 | €4,707 | +€1,810 | +62.5% |
| Recurring financial income | 75 | €2,897 | €4,707 | +€1,810 | +62.5% |
| Financial charges | 65/66B | €135 | €364 | +€229 | +170% |
| Recurring financial charges | 65 | €135 | €364 | +€229 | +170% |
| Profit (loss) for the period before taxes | 9903 | €123,706 | €105,907 | -€17,798 | -14.4% |
| Income taxes | 67/77 | €35,635 | €22,369 | -€13,265 | -37.2% |
| Profit (loss) for the period | 9904 | €88,071 | €83,538 | -€4,533 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,071 | €83,538 | -€4,533 | -5.1% |
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 27 October 2026 via checked.be.