DRIBAR: 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.
DRIBAR
Largest movements
- Cash +€115,309
up €115,309 (+61.7%), from €186,787 to €302,097
mainly Other debts (+€196,818) and Investment in fixed assets (net) (+€89,322)
- Financial fixed assets -€90,000
down €90,000 (-4.9%), from €1.8m to €1.7m
- Tangible fixed assets -€26,769
down €26,769 (-8.4%), from €318,494 to €291,724
of which Leasing and similar rights: -€26,950
- Other debts +€196,818
up €196,818 (+60.4%), from €326,099 to €522,917
- Reserves -€128,988
down €128,988 (-6.7%), from €1.9m to €1.8m
of which Distributable reserves: -€128,988
- Tax, wage and social debts -€54,238
down €54,238 (-74.4%), from €72,919 to €18,681
- Debts after one year -€27,270
down €27,270 (-36.8%), from €74,058 to €46,788
- Financial income -€334,549
down €334,549 (-71.4%), from €468,415 to €133,866
- Financial charges +€85,703
up €85,703 (+652%), from €13,148 to €98,851
of which Non-recurring financial charges: +€90,000
- Taxes -€43,985
down €43,985 (-74.1%), from €59,346 to €15,361
- Gross operating margin -€15,336
down €15,336 (-14.7%), from €104,221 to €88,884
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 | €2,455,441 | €2,434,917 | -€20,523 | -0.8% |
| Fixed assets | 21/28 | €2,136,970 | €2,020,200 | -€116,769 | -5.5% |
| Tangible fixed assets | 22/27 | €318,494 | €291,724 | -€26,769 | -8.4% |
| Land and buildings | 22 | €217,840 | €217,840 | = | 0.0% |
| Furniture and vehicles | 24 | €1,904 | €2,084 | +€180 | +9.5% |
| Leasing and similar rights | 25 | €98,750 | €71,801 | -€26,950 | -27.3% |
| Financial fixed assets | 28 | €1,818,476 | €1,728,476 | -€90,000 | -4.9% |
| Current assets | 29/58 | €318,471 | €414,717 | +€96,246 | +30.2% |
| Amounts receivable within one year | 40/41 | €130,893 | €112,336 | -€18,557 | -14.2% |
| Trade receivables | 40 | €24,244 | €1,421 | -€22,823 | -94.1% |
| Other amounts receivable | 41 | €106,649 | €110,915 | +€4,266 | +4.0% |
| Cash at bank and in hand | 54/58 | €186,787 | €302,097 | +€115,309 | +61.7% |
| Deferred charges and accrued income | 490/1 | €791 | €284 | -€506 | -64.0% |
| Total equity and liabilities | 10/49 | €2,455,441 | €2,434,917 | -€20,523 | -0.8% |
| Equity | 10/15 | €1,947,997 | €1,819,009 | -€128,988 | -6.6% |
| Contributions | 10/11 | €21,400 | €21,400 | = | 0.0% |
| Reserves | 13 | €1,926,597 | €1,797,609 | -€128,988 | -6.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,926,597 | €1,797,609 | -€128,988 | -6.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €507,444 | €615,908 | +€108,465 | +21.4% |
| Amounts payable after more than one year | 17 | €74,058 | €46,788 | -€27,270 | -36.8% |
| Financial debts | 170/4 | €74,058 | €46,788 | -€27,270 | -36.8% |
| Amounts payable within one year | 42/48 | €433,386 | €568,108 | +€134,722 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €25,165 | €26,146 | +€981 | +3.9% |
| Trade debts | 44 | €9,202 | €364 | -€8,838 | -96.0% |
| Suppliers | 440/4 | €9,202 | €364 | -€8,838 | -96.0% |
| Taxes, remuneration and social security | 45 | €72,919 | €18,681 | -€54,238 | -74.4% |
| Taxes | 450/3 | €72,919 | €18,681 | -€54,238 | -74.4% |
| Other amounts payable | 47/48 | €326,099 | €522,917 | +€196,818 | +60.4% |
| Accrued charges and deferred income | 492/3 | €0 | €1,013 | +€1,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,958 | €27,447 | +€489 | +1.8% |
| Other operating charges | 640/8 | €9,269 | €10,080 | +€811 | +8.7% |
| Gross operating margin | 9900 | €104,221 | €88,884 | -€15,336 | -14.7% |
| Operating profit (loss) | 9901 | €67,994 | €51,358 | -€16,636 | -24.5% |
| Financial income | 75/76B | €468,415 | €133,866 | -€334,549 | -71.4% |
| Recurring financial income | 75 | €468,415 | €133,866 | -€334,549 | -71.4% |
| Financial charges | 65/66B | €13,148 | €98,851 | +€85,703 | +652% |
| Recurring financial charges | 65 | €13,148 | €8,851 | -€4,297 | -32.7% |
| Non-recurring financial charges | 66B | - | €90,000 | +€90,000 | |
| Profit (loss) for the period before taxes | 9903 | €523,261 | €86,373 | -€436,888 | -83.5% |
| Income taxes | 67/77 | €59,346 | €15,361 | -€43,985 | -74.1% |
| Profit (loss) for the period | 9904 | €463,915 | €71,012 | -€392,903 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €463,915 | €71,012 | -€392,903 | -84.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.