Dreesen Jonny: 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 Jonny
Largest movements
- Cash -€23,853
down €23,853 (-39.1%), from €61,052 to €37,199
mainly Accrued charges and deferred income (-€21,000) and Trade debts (-€3,283)
- Deferred charges and accrued income +€1,140
up €1,140 (+822.0%), from €139 to €1,279
- Accrued charges and deferred income -€21,000
down €21,000 (-81.8%), from €25,680 to €4,680
- Trade debts -€3,283
down €3,283 (-45.2%), from €7,268 to €3,985
- Other debts +€965
up €965 (+5.4%), from €17,772 to €18,737
- Gross operating margin -€4,407
down €4,407 (-71.1%), from €6,194 to €1,787
- Taxes -€1,211
down €1,211 (-92.0%), from €1,316 to €105
- Other operating charges -€613
down €613 (-38.2%), from €1,604 to €990
- Depreciation -€561
down €561 (-50.6%), from €1,108 to €547
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 | €72,891 | €49,913 | -€22,977 | -31.5% |
| Fixed assets | 21/28 | €3,990 | €3,443 | -€547 | -13.7% |
| Tangible fixed assets | 22/27 | €3,990 | €3,443 | -€547 | -13.7% |
| Land and buildings | 22 | €3,887 | €3,443 | -€444 | -11.4% |
| Furniture and vehicles | 24 | €103 | €0 | -€103 | -100.0% |
| Current assets | 29/58 | €68,901 | €46,471 | -€22,430 | -32.6% |
| Amounts receivable within one year | 40/41 | €7,710 | €7,993 | +€283 | +3.7% |
| Trade receivables | 40 | €6,166 | €6,735 | +€569 | +9.2% |
| Other amounts receivable | 41 | €1,544 | €1,259 | -€286 | -18.5% |
| Cash at bank and in hand | 54/58 | €61,052 | €37,199 | -€23,853 | -39.1% |
| Deferred charges and accrued income | 490/1 | €139 | €1,279 | +€1,140 | +822.0% |
| Total equity and liabilities | 10/49 | €72,891 | €49,913 | -€22,977 | -31.5% |
| Equity | 10/15 | €20,854 | €21,090 | +€236 | +1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,454 | €8,454 | = | 0.0% |
| Non-distributable reserves | 130/1 | €119 | €119 | = | 0.0% |
| Reserves not available under the articles | 1311 | €119 | €119 | = | 0.0% |
| Distributable reserves | 133 | €8,336 | €8,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €236 | +€236 | |
| Amounts payable | 17/49 | €52,037 | €28,823 | -€23,213 | -44.6% |
| Amounts payable within one year | 42/48 | €26,357 | €24,143 | -€2,213 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,268 | €3,985 | -€3,283 | -45.2% |
| Suppliers | 440/4 | €7,268 | €3,985 | -€3,283 | -45.2% |
| Taxes, remuneration and social security | 45 | €1,316 | €1,421 | +€105 | +8.0% |
| Taxes | 450/3 | €1,316 | €1,421 | +€105 | +8.0% |
| Other amounts payable | 47/48 | €17,772 | €18,737 | +€965 | +5.4% |
| Accrued charges and deferred income | 492/3 | €25,680 | €4,680 | -€21,000 | -81.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,108 | €547 | -€561 | -50.6% |
| Other operating charges | 640/8 | €1,604 | €990 | -€613 | -38.2% |
| Gross operating margin | 9900 | €6,194 | €1,787 | -€4,407 | -71.1% |
| Operating profit (loss) | 9901 | €3,482 | €250 | -€3,232 | -92.8% |
| Financial income | 75/76B | €90 | €92 | +€2 | +2.5% |
| Recurring financial income | 75 | €90 | €92 | +€2 | +2.5% |
| Financial charges | 65/66B | €27 | €1 | -€26 | -96.1% |
| Recurring financial charges | 65 | €27 | €1 | -€26 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | €3,545 | €341 | -€3,204 | -90.4% |
| Income taxes | 67/77 | €1,316 | €105 | -€1,211 | -92.0% |
| Profit (loss) for the period | 9904 | €2,229 | €236 | -€1,993 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,229 | €236 | -€1,993 | -89.4% |
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 10 October 2026 via checked.be.