DRICO: 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.
DRICO
Largest movements
- Cash +€24,578
up €24,578 (+115.1%), from €21,359 to €45,937
mainly Net result for the year (+€29,654) and Depreciation (+€13,108)
- Current investments +€21,069
up €21,069 (+5.2%), from €404,523 to €425,592
- Tangible fixed assets -€10,218
down €10,218 (-3.6%), from €284,759 to €274,541
of which Land and buildings: -€10,218
- Reserves +€29,654
up €29,654 (+5.7%), from €524,668 to €554,322
of which Distributable reserves: +€36,479
- Accrued charges and deferred income +€11,373
up €11,373 (+29.4%), from €38,677 to €50,049
- Financial income +€9,377
up €9,377 (+79.1%), from €11,855 to €21,232
- Gross operating margin +€7,164
up €7,164 (+18.3%), from €39,076 to €46,240
- Taxes +€5,371
up €5,371 (+46.1%), from €11,653 to €17,023
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 | €714,545 | €751,320 | +€36,775 | +5.1% |
| Fixed assets | 21/28 | €284,759 | €274,541 | -€10,218 | -3.6% |
| Tangible fixed assets | 22/27 | €284,759 | €274,541 | -€10,218 | -3.6% |
| Land and buildings | 22 | €284,759 | €274,541 | -€10,218 | -3.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €429,786 | €476,779 | +€46,993 | +10.9% |
| Amounts receivable within one year | 40/41 | €3,904 | €5,250 | +€1,346 | +34.5% |
| Other amounts receivable | 41 | €3,904 | €5,250 | +€1,346 | +34.5% |
| Current investments | 50/53 | €404,523 | €425,592 | +€21,069 | +5.2% |
| Cash at bank and in hand | 54/58 | €21,359 | €45,937 | +€24,578 | +115.1% |
| Total equity and liabilities | 10/49 | €714,545 | €751,320 | +€36,775 | +5.1% |
| Equity | 10/15 | €586,168 | €615,822 | +€29,654 | +5.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €524,668 | €554,322 | +€29,654 | +5.7% |
| Non-distributable reserves | 130/1 | €22,100 | €22,100 | = | 0.0% |
| Legal reserve | 130 | €22,100 | €22,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €153,214 | €146,389 | -€6,825 | -4.5% |
| Distributable reserves | 133 | €349,353 | €385,832 | +€36,479 | +10.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €51,071 | €48,796 | -€2,275 | -4.5% |
| Deferred taxes | 168 | €51,071 | €48,796 | -€2,275 | -4.5% |
| Amounts payable | 17/49 | €77,306 | €86,702 | +€9,396 | +12.2% |
| Amounts payable within one year | 42/48 | €38,629 | €36,653 | -€1,976 | -5.1% |
| Trade debts | 44 | €848 | €767 | -€81 | -9.6% |
| Suppliers | 440/4 | €848 | €767 | -€81 | -9.6% |
| Taxes, remuneration and social security | 45 | €1,895 | €0 | -€1,895 | -100.0% |
| Taxes | 450/3 | €1,895 | €0 | -€1,895 | -100.0% |
| Other amounts payable | 47/48 | €35,886 | €35,886 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €38,677 | €50,049 | +€11,373 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,491 | €13,108 | -€383 | -2.8% |
| Other operating charges | 640/8 | €4,644 | €4,787 | +€144 | +3.1% |
| Gross operating margin | 9900 | €39,076 | €46,240 | +€7,164 | +18.3% |
| Operating profit (loss) | 9901 | €20,942 | €28,345 | +€7,403 | +35.4% |
| Financial income | 75/76B | €11,855 | €21,232 | +€9,377 | +79.1% |
| Recurring financial income | 75 | €11,855 | €21,232 | +€9,377 | +79.1% |
| Financial charges | 65/66B | €5,153 | €5,175 | +€22 | +0.4% |
| Recurring financial charges | 65 | €5,153 | €5,175 | +€22 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €27,644 | €44,403 | +€16,758 | +60.6% |
| Transfer from deferred taxes | 780 | €2,275 | €2,275 | = | 0.0% |
| Income taxes | 67/77 | €11,653 | €17,023 | +€5,371 | +46.1% |
| Profit (loss) for the period | 9904 | €18,267 | €29,654 | +€11,387 | +62.3% |
| Transfer from tax-exempt reserves | 789 | €6,825 | €6,825 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,091 | €36,479 | +€11,387 | +45.4% |
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.