DREMIAL: 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.
DREMIAL
Largest movements
- Tangible fixed assets -€110,565
down €110,565 (-3.4%), from €3.3m to €3.2m
- Cash -€38,444
down €38,444 (-90.8%), from €42,331 to €3,887
mainly Debts after one year (-€239,972) and Current portion of long-term debt (-€26,845)
- Debts after one year -€239,972
down €239,972 (-15.0%), from €1.6m to €1.4m
- Profit (loss) carried forward +€122,635
up €122,635 (+25.2%), from €487,042 to €609,677
- Gross operating margin +€22,918
up €22,918 (+7.3%), from €315,636 to €338,553
- Financial charges -€13,739
down €13,739 (-24.5%), from €56,183 to €42,444
- Taxes +€8,454
up €8,454 (+26.0%), from €32,490 to €40,944
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 | €3,324,156 | €3,178,065 | -€146,091 | -4.4% |
| Fixed assets | 21/28 | €3,273,037 | €3,162,472 | -€110,565 | -3.4% |
| Tangible fixed assets | 22/27 | €3,272,787 | €3,162,222 | -€110,565 | -3.4% |
| Land and buildings | 22 | €3,272,787 | €3,162,222 | -€110,565 | -3.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €51,119 | €15,593 | -€35,527 | -69.5% |
| Amounts receivable within one year | 40/41 | €8,788 | €11,705 | +€2,917 | +33.2% |
| Trade receivables | 40 | €1,278 | €4,195 | +€2,917 | +228.3% |
| Other amounts receivable | 41 | €7,510 | €7,510 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,331 | €3,887 | -€38,444 | -90.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €3,324,156 | €3,178,065 | -€146,091 | -4.4% |
| Equity | 10/15 | €1,156,712 | €1,279,347 | +€122,635 | +10.6% |
| Contributions | 10/11 | €663,000 | €663,000 | = | 0.0% |
| Capital | 10 | €663,000 | €663,000 | = | 0.0% |
| Issued capital | 100 | €663,000 | €663,000 | = | 0.0% |
| Reserves | 13 | €6,670 | €6,670 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,670 | €6,670 | = | 0.0% |
| Legal reserve | 130 | €6,670 | €6,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | €487,042 | €609,677 | +€122,635 | +25.2% |
| Amounts payable | 17/49 | €2,167,444 | €1,898,718 | -€268,726 | -12.4% |
| Amounts payable after more than one year | 17 | €1,602,469 | €1,362,497 | -€239,972 | -15.0% |
| Financial debts | 170/4 | €1,602,469 | €1,362,497 | -€239,972 | -15.0% |
| Amounts payable within one year | 42/48 | €555,808 | €536,221 | -€19,587 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €267,512 | €240,668 | -€26,845 | -10.0% |
| Financial debts | 43 | - | €10,154 | +€10,154 | |
| Credit institutions | 430/8 | - | €10,154 | +€10,154 | |
| Trade debts | 44 | €7,392 | €2,370 | -€5,021 | -67.9% |
| Suppliers | 440/4 | €7,392 | €2,370 | -€5,021 | -67.9% |
| Advances received on contracts in progress | 46 | €14,331 | €0 | -€14,331 | -100.0% |
| Taxes, remuneration and social security | 45 | €18,854 | €29,978 | +€11,124 | +59.0% |
| Taxes | 450/3 | €18,854 | €29,978 | +€11,124 | +59.0% |
| Other amounts payable | 47/48 | €247,719 | €253,051 | +€5,332 | +2.2% |
| Accrued charges and deferred income | 492/3 | €9,166 | €0 | -€9,166 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,583 | €110,565 | -€18 | 0.0% |
| Other operating charges | 640/8 | €18,910 | €21,966 | +€3,056 | +16.2% |
| Gross operating margin | 9900 | €315,636 | €338,553 | +€22,918 | +7.3% |
| Operating profit (loss) | 9901 | €186,143 | €206,023 | +€19,880 | +10.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €56,183 | €42,444 | -€13,739 | -24.5% |
| Recurring financial charges | 65 | €56,183 | €42,444 | -€13,739 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €129,960 | €163,579 | +€33,619 | +25.9% |
| Income taxes | 67/77 | €32,490 | €40,944 | +€8,454 | +26.0% |
| Profit (loss) for the period | 9904 | €97,470 | €122,635 | +€25,165 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,470 | €122,635 | +€25,165 | +25.8% |
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 8 October 2026 via checked.be.