DrieB: 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.
DrieB
Largest movements
- Cash -€4,674
down €4,674 (-40.6%), from €11,506 to €6,832
mainly Current portion of long-term debt (-€16,000) and Other debts (-€7,815)
- Tangible fixed assets -€4,658
down €4,658 (-7.2%), from €64,679 to €60,022
of which Other tangible fixed assets: -€4,482
- Receivables within one year +€2,786
up €2,786 (+18.0%), from €15,485 to €18,271
of which Other amounts receivable: +€2,786
- Reserves +€17,314
up €17,314 (+33.3%), from €52,002 to €69,316
of which Distributable reserves: +€17,314
- Current portion of long-term debt -€16,000
no longer reported in 2025 (was €16,000)
- Other debts -€7,815
down €7,815 (-68.1%), from €11,469 to €3,654
- Tax, wage and social debts +€3,616
up €3,616 (+51.4%), from €7,041 to €10,658
of which Remuneration and social security: +€2,300
- Trade debts -€3,438
down €3,438 (-53.4%), from €6,440 to €3,002
- Gross operating margin -€7,333
down €7,333 (-15.3%), from €47,968 to €40,636
- Taxes -€1,800
down €1,800 (-16.3%), from €11,053 to €9,253
- Financial charges -€1,333
down €1,333 (-71.4%), from €1,866 to €534
- Depreciation +€827
up €827 (+7.8%), from €10,545 to €11,372
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 | €99,333 | €92,830 | -€6,504 | -6.5% |
| Fixed assets | 21/28 | €69,679 | €65,022 | -€4,658 | -6.7% |
| Tangible fixed assets | 22/27 | €64,679 | €60,022 | -€4,658 | -7.2% |
| Land and buildings | 22 | €38,880 | €35,640 | -€3,240 | -8.3% |
| Plant, machinery and equipment | 23 | €261 | €111 | -€150 | -57.4% |
| Furniture and vehicles | 24 | €11,293 | €14,508 | +€3,215 | +28.5% |
| Other tangible fixed assets | 26 | €14,245 | €9,762 | -€4,482 | -31.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €29,654 | €27,808 | -€1,846 | -6.2% |
| Amounts receivable within one year | 40/41 | €15,485 | €18,271 | +€2,786 | +18.0% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | €965 | €3,751 | +€2,786 | +288.6% |
| Cash at bank and in hand | 54/58 | €11,506 | €6,832 | -€4,674 | -40.6% |
| Deferred charges and accrued income | 490/1 | €2,663 | €2,705 | +€42 | +1.6% |
| Total equity and liabilities | 10/49 | €99,333 | €92,830 | -€6,504 | -6.5% |
| Equity | 10/15 | €58,202 | €75,516 | +€17,314 | +29.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,002 | €69,316 | +€17,314 | +33.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €42 | €42 | = | 0.0% |
| Distributable reserves | 133 | €50,099 | €67,414 | +€17,314 | +34.6% |
| Amounts payable | 17/49 | €41,132 | €17,314 | -€23,818 | -57.9% |
| Amounts payable within one year | 42/48 | €40,951 | €17,314 | -€23,637 | -57.7% |
| Current portion of amounts payable after more than one year | 42 | €16,000 | - | -€16,000 | |
| Trade debts | 44 | €6,440 | €3,002 | -€3,438 | -53.4% |
| Suppliers | 440/4 | €6,440 | €3,002 | -€3,438 | -53.4% |
| Taxes, remuneration and social security | 45 | €7,041 | €10,658 | +€3,616 | +51.4% |
| Taxes | 450/3 | €7,041 | €8,358 | +€1,316 | +18.7% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €11,469 | €3,654 | -€7,815 | -68.1% |
| Accrued charges and deferred income | 492/3 | €181 | - | -€181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,545 | €11,372 | +€827 | +7.8% |
| Other operating charges | 640/8 | €873 | €509 | -€363 | -41.6% |
| Gross operating margin | 9900 | €47,968 | €40,636 | -€7,333 | -15.3% |
| Operating profit (loss) | 9901 | €36,551 | €28,754 | -€7,797 | -21.3% |
| Financial income | 75/76B | €0 | €13 | +€13 | +132200.0% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +132200.0% |
| Financial charges | 65/66B | €1,866 | €534 | -€1,333 | -71.4% |
| Recurring financial charges | 65 | €1,866 | €534 | -€1,333 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €34,685 | €28,234 | -€6,451 | -18.6% |
| Income taxes | 67/77 | €11,053 | €9,253 | -€1,800 | -16.3% |
| Profit (loss) for the period | 9904 | €23,632 | €18,980 | -€4,651 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,632 | €18,980 | -€4,651 | -19.7% |
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.