DRIEBOOM: 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.
DRIEBOOM
Largest movements
- Tangible fixed assets -€199,931
down €199,931 (-58.4%), from €342,350 to €142,419
of which Land and buildings: -€220,374
- Cash +€88,308
up €88,308 (+4643.9%), from €1,902 to €90,209
mainly Investment in fixed assets (net) (+€189,050) and Net result for the year (+€52,926)
- Receivables within one year +€23,572
up €23,572 (+98.4%), from €23,957 to €47,529
of which Other amounts receivable: +€22,548
- Debts after one year -€122,516
down €122,516 (-87.3%), from €140,263 to €17,748
- Reserves +€51,260
up €51,260 (+52.3%), from €97,985 to €149,245
of which Distributable reserves: +€129,399
- Provisions -€20,026
down €20,026 (-17.8%), from €112,246 to €92,220
of which Deferred taxes: -€20,026
- Trade debts -€8,154
down €8,154 (-84.0%), from €9,708 to €1,554
- Current portion of long-term debt +€6,141
up €6,141 (+21.4%), from €28,711 to €34,853
- Gross operating margin +€72,716
up €72,716 (+166.3%), from €43,739 to €116,455
- Taxes +€45,604
up €45,604 (+754.1%), from €6,047 to €51,651
- Depreciation -€9,227
down €9,227 (-40.5%), from €22,763 to €13,536
- Other operating charges +€3,968
up €3,968 (+105.2%), from €3,773 to €7,742
- Financial charges +€3,379
up €3,379 (+37.6%), from €8,988 to €12,367
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 | €426,314 | €331,685 | -€94,628 | -22.2% |
| Fixed assets | 21/28 | €345,004 | €142,419 | -€202,585 | -58.7% |
| Tangible fixed assets | 22/27 | €342,350 | €142,419 | -€199,931 | -58.4% |
| Land and buildings | 22 | €326,368 | €105,994 | -€220,374 | -67.5% |
| Plant, machinery and equipment | 23 | €269 | €113 | -€156 | -58.0% |
| Furniture and vehicles | 24 | €15,219 | €36,050 | +€20,831 | +136.9% |
| Other tangible fixed assets | 26 | €494 | €262 | -€232 | -46.9% |
| Financial fixed assets | 28 | €2,654 | - | -€2,654 | |
| Current assets | 29/58 | €81,309 | €189,266 | +€107,957 | +132.8% |
| Amounts receivable after more than one year | 29 | €31,000 | €30,000 | -€1,000 | -3.2% |
| Other amounts receivable | 291 | €31,000 | €30,000 | -€1,000 | -3.2% |
| Amounts receivable within one year | 40/41 | €23,957 | €47,529 | +€23,572 | +98.4% |
| Trade receivables | 40 | €8,424 | €9,448 | +€1,024 | +12.2% |
| Other amounts receivable | 41 | €15,533 | €38,081 | +€22,548 | +145.2% |
| Cash at bank and in hand | 54/58 | €1,902 | €90,209 | +€88,308 | +4643.9% |
| Deferred charges and accrued income | 490/1 | €24,451 | €21,528 | -€2,923 | -12.0% |
| Total equity and liabilities | 10/49 | €426,314 | €331,685 | -€94,628 | -22.2% |
| Equity | 10/15 | €106,439 | €157,700 | +€51,260 | +48.2% |
| Contributions | 10/11 | €8,455 | €8,455 | = | 0.0% |
| Reserves | 13 | €97,985 | €149,245 | +€51,260 | +52.3% |
| Tax-exempt reserves | 132 | €78,139 | - | -€78,139 | |
| Distributable reserves | 133 | €19,845 | €149,245 | +€129,399 | +652.0% |
| Provisions and deferred taxes | 16 | €112,246 | €92,220 | -€20,026 | -17.8% |
| Provisions for liabilities and charges | 160/5 | €92,220 | €92,220 | = | 0.0% |
| Pensions and similar obligations | 160 | €92,220 | €92,220 | = | 0.0% |
| Deferred taxes | 168 | €20,026 | - | -€20,026 | |
| Amounts payable | 17/49 | €207,629 | €81,766 | -€125,863 | -60.6% |
| Amounts payable after more than one year | 17 | €140,263 | €17,748 | -€122,516 | -87.3% |
| Financial debts | 170/4 | €140,263 | €17,748 | -€122,516 | -87.3% |
| Amounts payable within one year | 42/48 | €66,885 | €61,018 | -€5,867 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €28,711 | €34,853 | +€6,141 | +21.4% |
| Financial debts | 43 | €3,779 | - | -€3,779 | |
| Credit institutions | 430/8 | €3,779 | - | -€3,779 | |
| Trade debts | 44 | €9,708 | €1,554 | -€8,154 | -84.0% |
| Suppliers | 440/4 | €9,708 | €1,554 | -€8,154 | -84.0% |
| Advances received on contracts in progress | 46 | €570 | €450 | -€120 | -21.1% |
| Taxes, remuneration and social security | 45 | €13,134 | €16,788 | +€3,655 | +27.8% |
| Taxes | 450/3 | €13,134 | €16,788 | +€3,655 | +27.8% |
| Other amounts payable | 47/48 | €10,983 | €7,374 | -€3,609 | -32.9% |
| Accrued charges and deferred income | 492/3 | €480 | €3,000 | +€2,520 | +525.0% |
| Non-recurring operating income | 76A | - | €120,450 | +€120,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,763 | €13,536 | -€9,227 | -40.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €510 | - | -€510 | |
| Other operating charges | 640/8 | €3,773 | €7,742 | +€3,968 | +105.2% |
| Gross operating margin | 9900 | €43,739 | €116,455 | +€72,716 | +166.3% |
| Operating profit (loss) | 9901 | €16,693 | €95,178 | +€78,485 | +470.2% |
| Financial income | 75/76B | €1,071 | €1,741 | +€670 | +62.6% |
| Recurring financial income | 75 | €1,071 | €1,741 | +€670 | +62.6% |
| Financial charges | 65/66B | €8,988 | €12,367 | +€3,379 | +37.6% |
| Recurring financial charges | 65 | €8,988 | €12,367 | +€3,379 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €8,776 | €84,551 | +€75,776 | +863.5% |
| Transfer from deferred taxes | 780 | €1,619 | €20,026 | +€18,407 | +1136.9% |
| Income taxes | 67/77 | €6,047 | €51,651 | +€45,604 | +754.1% |
| Profit (loss) for the period | 9904 | €4,347 | €52,926 | +€48,579 | +1117.4% |
| Transfer from tax-exempt reserves | 789 | €6,320 | €78,139 | +€71,819 | +1136.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,667 | €131,065 | +€120,398 | +1128.7% |
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 28 September 2026 via checked.be.