DRIAN: 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.
DRIAN
Largest movements
- Cash -€183,111
down €183,111 (-52.9%), from €346,323 to €163,212
mainly Receivables within one year (-€74,796) and Contributions, distributions and other (-€70,069)
- Receivables within one year +€74,796
up €74,796 (+1035.5%), from €7,223 to €82,019
of which Other amounts receivable: +€69,354
- Profit (loss) carried forward -€76,574
down €76,574 (-14.8%), from €519,118 to €442,544
- Trade debts -€15,017
down €15,017 (-59.3%), from €25,331 to €10,314
- Tax, wage and social debts -€9,688
down €9,688 (-58.5%), from €16,566 to €6,878
- Gross operating margin -€31,682
down €31,682 (-96.7%), from €32,757 to €1,076
- Other operating charges -€16,363
down €16,363 (-83.4%), from €19,629 to €3,267
- Depreciation +€7,707
up €7,707 (+65.1%), from €11,845 to €19,552
- Taxes -€2,615
down €2,615 (-95.2%), from €2,746 to €131
- Financial income -€1,718
down €1,718 (-25.6%), from €6,714 to €4,996
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 | €671,696 | €559,223 | -€112,473 | -16.7% |
| Fixed assets | 21/28 | €303,097 | €299,349 | -€3,749 | -1.2% |
| Tangible fixed assets | 22/27 | €303,097 | €299,349 | -€3,749 | -1.2% |
| Land and buildings | 22 | €302,362 | €241,482 | -€60,880 | -20.1% |
| Furniture and vehicles | 24 | €735 | €57,867 | +€57,132 | +7772.8% |
| Current assets | 29/58 | €368,598 | €259,874 | -€108,724 | -29.5% |
| Stocks and contracts in progress | 3 | €6,269 | €7,404 | +€1,135 | +18.1% |
| Stocks | 30/36 | €6,269 | €7,404 | +€1,135 | +18.1% |
| Amounts receivable within one year | 40/41 | €7,223 | €82,019 | +€74,796 | +1035.5% |
| Trade receivables | 40 | €5,034 | €10,476 | +€5,442 | +108.1% |
| Other amounts receivable | 41 | €2,189 | €71,543 | +€69,354 | +3168.7% |
| Cash at bank and in hand | 54/58 | €346,323 | €163,212 | -€183,111 | -52.9% |
| Deferred charges and accrued income | 490/1 | €8,784 | €7,240 | -€1,544 | -17.6% |
| Total equity and liabilities | 10/49 | €671,696 | €559,223 | -€112,473 | -16.7% |
| Equity | 10/15 | €620,439 | €533,908 | -€86,532 | -13.9% |
| Contributions | 10/11 | €57,100 | €50,729 | -€6,371 | -11.2% |
| Reserves | 13 | €44,221 | €40,634 | -€3,587 | -8.1% |
| Tax-exempt reserves | 132 | €14,763 | €13,671 | -€1,092 | -7.4% |
| Distributable reserves | 133 | €29,459 | €26,964 | -€2,495 | -8.5% |
| Profit (loss) carried forward | 14 | €519,118 | €442,544 | -€76,574 | -14.8% |
| Provisions and deferred taxes | 16 | €7,602 | €7,039 | -€562 | -7.4% |
| Deferred taxes | 168 | €7,602 | €7,039 | -€562 | -7.4% |
| Amounts payable | 17/49 | €43,655 | €18,276 | -€25,379 | -58.1% |
| Amounts payable within one year | 42/48 | €43,486 | €17,651 | -€25,834 | -59.4% |
| Trade debts | 44 | €25,331 | €10,314 | -€15,017 | -59.3% |
| Suppliers | 440/4 | €25,331 | €10,314 | -€15,017 | -59.3% |
| Taxes, remuneration and social security | 45 | €16,566 | €6,878 | -€9,688 | -58.5% |
| Taxes | 450/3 | €16,566 | €6,878 | -€9,688 | -58.5% |
| Other amounts payable | 47/48 | €1,589 | €460 | -€1,129 | -71.1% |
| Accrued charges and deferred income | 492/3 | €169 | €625 | +€456 | +269.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,845 | €19,552 | +€7,707 | +65.1% |
| Other operating charges | 640/8 | €19,629 | €3,267 | -€16,363 | -83.4% |
| Gross operating margin | 9900 | €32,757 | €1,076 | -€31,682 | -96.7% |
| Operating profit (loss) | 9901 | €1,283 | -€21,743 | -€23,026 | |
| Financial income | 75/76B | €6,714 | €4,996 | -€1,718 | -25.6% |
| Recurring financial income | 75 | €6,714 | €4,996 | -€1,718 | -25.6% |
| Financial charges | 65/66B | €86 | €147 | +€61 | +70.3% |
| Recurring financial charges | 65 | €86 | €147 | +€61 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €7,910 | -€16,894 | -€24,804 | |
| Transfer from deferred taxes | 780 | €562 | €562 | = | 0.0% |
| Income taxes | 67/77 | €2,746 | €131 | -€2,615 | -95.2% |
| Profit (loss) for the period | 9904 | €5,726 | -€16,462 | -€22,189 | |
| Transfer from tax-exempt reserves | 789 | €1,092 | €1,092 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,818 | -€15,370 | -€22,189 |
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.