dri-sa: what changed
dri-sa
Largest movements
- Tangible fixed assets -€85,696
down €85,696 (-33.9%), from €252,874 to €167,178
of which Plant, machinery and equipment: -€63,719
- Cash +€15,424
up €15,424 (+17.1%), from €90,324 to €105,748
mainly Depreciation (+€104,972) and Net result for the year (+€75,130)
- Intangible fixed assets -€14,286
down €14,286 (-22.1%), from €64,697 to €50,411
- Stocks and contracts +€9,143
up €9,143 (+11.1%), from €82,513 to €91,656
- Receivables within one year +€6,229
up €6,229 (+8.8%), from €70,485 to €76,714
of which Other amounts receivable: +€5,220
- Debts after one year -€76,876
down €76,876 (-29.0%), from €265,032 to €188,155
- Reserves +€25,130
up €25,130 (+18.9%), from €132,838 to €157,968
- Other debts -€7,697
down €7,697 (-22.9%), from €33,675 to €25,978
- Tax, wage and social debts -€6,077
down €6,077 (-56.9%), from €10,678 to €4,601
of which Taxes: -€8,165
- Gross operating margin -€10,693
down €10,693 (-4.6%), from €232,086 to €221,393
- Depreciation +€3,907
up €3,907 (+3.9%), from €101,064 to €104,972
- Financial charges -€3,691
down €3,691 (-26.7%), from €13,846 to €10,155
- Taxes -€2,427
down €2,427 (-7.5%), from €32,242 to €29,815
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €566,383 | €497,255 | -€69,128 | -12.2% |
| Fixed assets | 21/28 | €319,671 | €219,689 | -€99,982 | -31.3% |
| Intangible fixed assets | 21 | €64,697 | €50,411 | -€14,286 | -22.1% |
| Tangible fixed assets | 22/27 | €252,874 | €167,178 | -€85,696 | -33.9% |
| Plant, machinery and equipment | 23 | €177,378 | €113,659 | -€63,719 | -35.9% |
| Furniture and vehicles | 24 | €75,496 | €53,519 | -€21,977 | -29.1% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €246,712 | €277,566 | +€30,854 | +12.5% |
| Stocks and contracts in progress | 3 | €82,513 | €91,656 | +€9,143 | +11.1% |
| Stocks | 30/36 | €82,513 | €91,656 | +€9,143 | +11.1% |
| Amounts receivable within one year | 40/41 | €70,485 | €76,714 | +€6,229 | +8.8% |
| Trade receivables | 40 | €63,916 | €64,925 | +€1,009 | +1.6% |
| Other amounts receivable | 41 | €6,569 | €11,789 | +€5,220 | +79.5% |
| Cash at bank and in hand | 54/58 | €90,324 | €105,748 | +€15,424 | +17.1% |
| Deferred charges and accrued income | 490/1 | €3,391 | €3,449 | +€58 | +1.7% |
| Total equity and liabilities | 10/49 | €566,383 | €497,255 | -€69,128 | -12.2% |
| Equity | 10/15 | €142,838 | €167,968 | +€25,130 | +17.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €132,838 | €157,968 | +€25,130 | +18.9% |
| Distributable reserves | 133 | €132,838 | €157,968 | +€25,130 | +18.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €423,545 | €329,287 | -€94,258 | -22.3% |
| Amounts payable after more than one year | 17 | €265,032 | €188,155 | -€76,876 | -29.0% |
| Financial debts | 170/4 | €265,032 | €188,155 | -€76,876 | -29.0% |
| Amounts payable within one year | 42/48 | €147,907 | €132,917 | -€14,989 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €76,534 | €76,876 | +€343 | +0.4% |
| Trade debts | 44 | €27,020 | €25,462 | -€1,558 | -5.8% |
| Suppliers | 440/4 | €27,020 | €25,462 | -€1,558 | -5.8% |
| Taxes, remuneration and social security | 45 | €10,678 | €4,601 | -€6,077 | -56.9% |
| Taxes | 450/3 | €10,678 | €2,513 | -€8,165 | -76.5% |
| Remuneration and social security | 454/9 | - | €2,088 | +€2,088 | |
| Other amounts payable | 47/48 | €33,675 | €25,978 | -€7,697 | -22.9% |
| Accrued charges and deferred income | 492/3 | €10,606 | €8,214 | -€2,392 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,064 | €104,972 | +€3,907 | +3.9% |
| Other operating charges | 640/8 | €1,497 | €1,466 | -€31 | -2.1% |
| Gross operating margin | 9900 | €232,086 | €221,393 | -€10,693 | -4.6% |
| Operating profit (loss) | 9901 | €129,525 | €114,955 | -€14,570 | -11.2% |
| Financial income | 75/76B | €195 | €145 | -€49 | -25.4% |
| Recurring financial income | 75 | €195 | €145 | -€49 | -25.4% |
| Financial charges | 65/66B | €13,846 | €10,155 | -€3,691 | -26.7% |
| Recurring financial charges | 65 | €13,846 | €10,155 | -€3,691 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €115,873 | €104,945 | -€10,928 | -9.4% |
| Income taxes | 67/77 | €32,242 | €29,815 | -€2,427 | -7.5% |
| Profit (loss) for the period | 9904 | €83,631 | €75,130 | -€8,501 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,631 | €75,130 | -€8,501 | -10.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.