DRI3M: 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.
DRI3M
Largest movements
- Receivables within one year +€54,145
up €54,145 (+68.5%), from €79,049 to €133,193
of which Other amounts receivable: +€39,044
- Intangible fixed assets +€33,780
up €33,780 (+41.8%), from €80,864 to €114,644
- Cash +€25,904
up €25,904 (+14.9%), from €173,887 to €199,791
mainly Other debts (+€147,218) and Depreciation (+€26,205)
- Other debts +€147,218
up €147,218 (+86.4%), from €170,302 to €317,520
- Reserves -€24,852
down €24,852 (-7.7%), from €321,131 to €296,279
- Tax, wage and social debts -€13,741
down €13,741 (-82.8%), from €16,601 to €2,860
- Accrued charges and deferred income +€12,831
up €12,831 (+427%), from €3,003 to €15,833
- Trade debts -€10,646
down €10,646 (-16.9%), from €62,822 to €52,177
- Gross operating margin -€325,048
down €325,048 (-89.5%), from €363,097 to €38,049
- Taxes -€101,181
down €101,181 (-99.6%), from €101,601 to €420
- Financial charges +€12,586
up €12,586 (+402%), from €3,127 to €15,713
- Depreciation +€8,268
up €8,268 (+46.1%), from €17,937 to €26,205
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 | €863,969 | €976,006 | +€112,037 | +13.0% |
| Fixed assets | 21/28 | €586,056 | €623,001 | +€36,945 | +6.3% |
| Intangible fixed assets | 21 | €80,864 | €114,644 | +€33,780 | +41.8% |
| Tangible fixed assets | 22/27 | €505,192 | €508,357 | +€3,165 | +0.6% |
| Land and buildings | 22 | €381,245 | €424,817 | +€43,572 | +11.4% |
| Furniture and vehicles | 24 | €89,510 | €53,741 | -€35,769 | -40.0% |
| Other tangible fixed assets | 26 | €34,437 | €29,798 | -€4,638 | -13.5% |
| Current assets | 29/58 | €277,914 | €353,006 | +€75,092 | +27.0% |
| Stocks and contracts in progress | 3 | €17,391 | €16,833 | -€558 | -3.2% |
| Stocks | 30/36 | €17,391 | €16,833 | -€558 | -3.2% |
| Amounts receivable within one year | 40/41 | €79,049 | €133,193 | +€54,145 | +68.5% |
| Trade receivables | 40 | €57,705 | €72,806 | +€15,101 | +26.2% |
| Other amounts receivable | 41 | €21,344 | €60,387 | +€39,044 | +183% |
| Cash at bank and in hand | 54/58 | €173,887 | €199,791 | +€25,904 | +14.9% |
| Deferred charges and accrued income | 490/1 | €7,587 | €3,188 | -€4,399 | -58.0% |
| Total equity and liabilities | 10/49 | €863,969 | €976,006 | +€112,037 | +13.0% |
| Equity | 10/15 | €611,131 | €586,279 | -€24,852 | -4.1% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Reserves | 13 | €321,131 | €296,279 | -€24,852 | -7.7% |
| Distributable reserves | 133 | €321,131 | €296,279 | -€24,852 | -7.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €252,839 | €389,728 | +€136,889 | +54.1% |
| Amounts payable within one year | 42/48 | €249,836 | €373,894 | +€124,058 | +49.7% |
| Financial debts | 43 | €110 | €1,338 | +€1,227 | +1,111% |
| Credit institutions | 430/8 | €110 | €1,338 | +€1,227 | +1,111% |
| Trade debts | 44 | €62,822 | €52,177 | -€10,646 | -16.9% |
| Suppliers | 440/4 | €62,822 | €52,177 | -€10,646 | -16.9% |
| Taxes, remuneration and social security | 45 | €16,601 | €2,860 | -€13,741 | -82.8% |
| Taxes | 450/3 | €16,601 | €2,860 | -€13,741 | -82.8% |
| Other amounts payable | 47/48 | €170,302 | €317,520 | +€147,218 | +86.4% |
| Accrued charges and deferred income | 492/3 | €3,003 | €15,833 | +€12,831 | +427% |
| Non-recurring operating income | 76A | €340,992 | €8,726 | -€332,266 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,937 | €26,205 | +€8,268 | +46.1% |
| Other operating charges | 640/8 | €2,690 | €4,003 | +€1,313 | +48.8% |
| Gross operating margin | 9900 | €363,097 | €38,049 | -€325,048 | -89.5% |
| Operating profit (loss) | 9901 | €342,470 | €7,840 | -€334,630 | -97.7% |
| Financial income | 75/76B | €1,096 | €3,312 | +€2,215 | +202% |
| Recurring financial income | 75 | €1,096 | €3,312 | +€2,215 | +202% |
| Financial charges | 65/66B | €3,127 | €15,713 | +€12,586 | +402% |
| Recurring financial charges | 65 | €3,127 | €15,713 | +€12,586 | +402% |
| Profit (loss) for the period before taxes | 9903 | €340,439 | -€4,562 | -€345,001 | |
| Income taxes | 67/77 | €101,601 | €420 | -€101,181 | -99.6% |
| Profit (loss) for the period | 9904 | €238,838 | -€4,982 | -€243,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €238,838 | -€4,982 | -€243,820 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.