DRESE ANDY: 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.
DRESE ANDY
Largest movements
- Cash +€23,947
up €23,947 (+20.0%), from €119,489 to €143,435
mainly Net result for the year (+€22,389) and Other debts (+€5,026)
- Profit (loss) carried forward +€22,389
up €22,389 (+19.9%), from €112,551 to €134,940
- Other debts +€5,026
new in 2025: €5,026
- Trade debts -€3,468
down €3,468 (-58.4%), from €5,937 to €2,469
- Turnover -€168,364
no longer reported in 2025 (was €168,364)
- Gross operating margin -€90,975
down €90,975 (-71.3%), from €127,551 to €36,576
- Purchases and services -€40,813
no longer reported in 2025 (was €40,813)
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 | €119,489 | €143,435 | +€23,947 | +20.0% |
| Current assets | 29/58 | €119,489 | €143,435 | +€23,947 | +20.0% |
| Cash at bank and in hand | 54/58 | €119,489 | €143,435 | +€23,947 | +20.0% |
| Total equity and liabilities | 10/49 | €119,489 | €143,435 | +€23,947 | +20.0% |
| Equity | 10/15 | €113,551 | €135,940 | +€22,389 | +19.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,551 | €134,940 | +€22,389 | +19.9% |
| Amounts payable | 17/49 | €5,937 | €7,495 | +€1,558 | +26.2% |
| Amounts payable within one year | 42/48 | €5,937 | €7,495 | +€1,558 | +26.2% |
| Trade debts | 44 | €5,937 | €2,469 | -€3,468 | -58.4% |
| Suppliers | 440/4 | €5,937 | €2,469 | -€3,468 | -58.4% |
| Other amounts payable | 47/48 | - | €5,026 | +€5,026 | |
| Turnover | 70 | €168,364 | - | -€168,364 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,813 | - | -€40,813 | |
| Gross operating margin | 9900 | €127,551 | €36,576 | -€90,975 | -71.3% |
| Operating profit (loss) | 9901 | €127,551 | €36,576 | -€90,975 | -71.3% |
| Financial charges | 65/66B | - | €38 | +€38 | |
| Recurring financial charges | 65 | - | €38 | +€38 | |
| Profit (loss) for the period before taxes | 9903 | €127,551 | €36,539 | -€91,013 | -71.4% |
| Income taxes | 67/77 | €15,000 | €14,150 | -€850 | -5.7% |
| Profit (loss) for the period | 9904 | €112,551 | €22,389 | -€90,163 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €112,551 | €22,389 | -€90,163 | -80.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.