DRIE DIAS: 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.
DRIE DIAS
Largest movements
- Tangible fixed assets -€6,123
down €6,123 (-4.9%), from €125,973 to €119,850
- Cash -€5,739
down €5,739 (-75.5%), from €7,605 to €1,866
mainly Debts after one year (-€9,794) and Net result for the year (-€1,935)
- Debts after one year -€9,794
down €9,794 (-17.1%), from €57,413 to €47,619
- Profit (loss) carried forward -€1,935
down €1,935 (-3.1%), from €61,805 to €59,870
- Gross operating margin +€18,723
up €18,723, from -€11,147 to €7,576
- Taxes +€1,114
new in 2025: €1,114
- Financial charges -€277
down €277 (-14.3%), from €1,934 to €1,657
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 | €134,970 | €123,482 | -€11,488 | -8.5% |
| Fixed assets | 21/28 | €125,973 | €119,850 | -€6,123 | -4.9% |
| Tangible fixed assets | 22/27 | €125,973 | €119,850 | -€6,123 | -4.9% |
| Land and buildings | 22 | €125,973 | €119,850 | -€6,123 | -4.9% |
| Current assets | 29/58 | €8,997 | €3,632 | -€5,365 | -59.6% |
| Amounts receivable within one year | 40/41 | €1,392 | €1,766 | +€374 | +26.9% |
| Trade receivables | 40 | €646 | €1,634 | +€988 | +152.9% |
| Other amounts receivable | 41 | €746 | €132 | -€614 | -82.3% |
| Cash at bank and in hand | 54/58 | €7,605 | €1,866 | -€5,739 | -75.5% |
| Total equity and liabilities | 10/49 | €134,970 | €123,482 | -€11,488 | -8.5% |
| Equity | 10/15 | €68,005 | €66,070 | -€1,935 | -2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,805 | €59,870 | -€1,935 | -3.1% |
| Amounts payable | 17/49 | €66,965 | €57,412 | -€9,553 | -14.3% |
| Amounts payable after more than one year | 17 | €57,413 | €47,619 | -€9,794 | -17.1% |
| Financial debts | 170/4 | €57,413 | €47,619 | -€9,794 | -17.1% |
| Amounts payable within one year | 42/48 | €9,552 | €9,793 | +€241 | +2.5% |
| Trade debts | 44 | €534 | €775 | +€241 | +45.1% |
| Suppliers | 440/4 | €534 | €775 | +€241 | +45.1% |
| Other amounts payable | 47/48 | €9,018 | €9,018 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,123 | €6,123 | = | 0.0% |
| Other operating charges | 640/8 | €599 | €617 | +€18 | +3.0% |
| Gross operating margin | 9900 | -€11,147 | €7,576 | +€18,723 | |
| Operating profit (loss) | 9901 | -€17,869 | €836 | +€18,705 | |
| Financial charges | 65/66B | €1,934 | €1,657 | -€277 | -14.3% |
| Recurring financial charges | 65 | €1,934 | €1,657 | -€277 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,803 | -€821 | +€18,982 | +95.9% |
| Income taxes | 67/77 | - | €1,114 | +€1,114 | |
| Profit (loss) for the period | 9904 | -€19,803 | -€1,935 | +€17,868 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,803 | -€1,935 | +€17,868 | +90.2% |
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 7 October 2026 via checked.be.