DREESEN-DREEZEN BEHEER: 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.
DREESEN-DREEZEN BEHEER
Largest movements
- Cash +€204,181
up €204,181 (+124%), from €165,041 to €369,222
mainly Other debts (+€502,279) and Receivables after one year (+€56,050)
- Receivables after one year -€56,050
down €56,050 (-84.9%), from €66,050 to €10,000
- Receivables within one year -€43,733
down €43,733 (-25.5%), from €171,649 to €127,917
- Other debts +€502,279
up €502,279 (+235%), from €214,052 to €716,330
- Reserves -€367,947
down €367,947 (-32.8%), from €1.1m to €753,269
- Debts after one year -€22,479
down €22,479 (-32.1%), from €70,070 to €47,591
- Financial income -€42,518
down €42,518 (-49.9%), from €85,179 to €42,661
- Financial charges +€18,468
up €18,468 (+104%), from €17,729 to €36,196
- Taxes -€7,714
down €7,714 (-61.4%), from €12,555 to €4,841
- Depreciation +€6,587
up €6,587 (+32.9%), from €20,035 to €26,622
- Gross operating margin +€5,145
up €5,145 (+11.3%), from €45,505 to €50,650
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 | €1,495,247 | €1,607,250 | +€112,003 | +7.5% |
| Fixed assets | 21/28 | €658,208 | €652,134 | -€6,074 | -0.9% |
| Tangible fixed assets | 22/27 | €98,008 | €91,934 | -€6,074 | -6.2% |
| Furniture and vehicles | 24 | €98,008 | €91,934 | -€6,074 | -6.2% |
| Financial fixed assets | 28 | €560,200 | €560,200 | = | 0.0% |
| Current assets | 29/58 | €837,038 | €955,116 | +€118,078 | +14.1% |
| Amounts receivable after more than one year | 29 | €66,050 | €10,000 | -€56,050 | -84.9% |
| Other amounts receivable | 291 | €66,050 | €10,000 | -€56,050 | -84.9% |
| Amounts receivable within one year | 40/41 | €171,649 | €127,917 | -€43,733 | -25.5% |
| Other amounts receivable | 41 | €171,649 | €127,917 | -€43,733 | -25.5% |
| Current investments | 50/53 | €434,158 | €447,906 | +€13,748 | +3.2% |
| Cash at bank and in hand | 54/58 | €165,041 | €369,222 | +€204,181 | +124% |
| Deferred charges and accrued income | 490/1 | €139 | €71 | -€69 | -49.2% |
| Total equity and liabilities | 10/49 | €1,495,247 | €1,607,250 | +€112,003 | +7.5% |
| Equity | 10/15 | €1,139,816 | €771,869 | -€367,947 | -32.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,121,216 | €753,269 | -€367,947 | -32.8% |
| Distributable reserves | 133 | €1,121,216 | €753,269 | -€367,947 | -32.8% |
| Amounts payable | 17/49 | €355,430 | €835,381 | +€479,950 | +135% |
| Amounts payable after more than one year | 17 | €70,070 | €47,591 | -€22,479 | -32.1% |
| Financial debts | 170/4 | €70,070 | €47,591 | -€22,479 | -32.1% |
| Amounts payable within one year | 42/48 | €275,046 | €764,763 | +€489,716 | +178% |
| Current portion of amounts payable after more than one year | 42 | €21,610 | €22,479 | +€869 | +4.0% |
| Trade debts | 44 | €1,524 | - | -€1,524 | |
| Suppliers | 440/4 | €1,524 | - | -€1,524 | |
| Taxes, remuneration and social security | 45 | €37,861 | €25,954 | -€11,907 | -31.5% |
| Taxes | 450/3 | €37,861 | €25,954 | -€11,907 | -31.5% |
| Other amounts payable | 47/48 | €214,052 | €716,330 | +€502,279 | +235% |
| Accrued charges and deferred income | 492/3 | €10,315 | €23,027 | +€12,713 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,035 | €26,622 | +€6,587 | +32.9% |
| Other operating charges | 640/8 | €1,536 | €1,988 | +€453 | +29.5% |
| Gross operating margin | 9900 | €45,505 | €50,650 | +€5,145 | +11.3% |
| Operating profit (loss) | 9901 | €23,935 | €22,040 | -€1,895 | -7.9% |
| Financial income | 75/76B | €85,179 | €42,661 | -€42,518 | -49.9% |
| Recurring financial income | 75 | €85,179 | €42,661 | -€42,518 | -49.9% |
| Financial charges | 65/66B | €17,729 | €36,196 | +€18,468 | +104% |
| Recurring financial charges | 65 | €17,729 | €36,196 | +€18,468 | +104% |
| Profit (loss) for the period before taxes | 9903 | €91,385 | €28,505 | -€62,881 | -68.8% |
| Income taxes | 67/77 | €12,555 | €4,841 | -€7,714 | -61.4% |
| Profit (loss) for the period | 9904 | €78,830 | €23,664 | -€55,167 | -70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,830 | €23,664 | -€55,167 | -70.0% |
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 19 October 2026 via checked.be.