DRIEMOS: 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.
DRIEMOS
Largest movements
- Receivables within one year -€111,446
down €111,446 (-66.9%), from €166,554 to €55,108
of which Other amounts receivable: -€110,646
- Cash -€109,595
down €109,595 (-35.8%), from €306,163 to €196,568
mainly Contributions, distributions and other (-€570,581) and Current investments (-€68,001)
- Current investments +€68,001
up €68,001 (+42.0%), from €162,001 to €230,002
- Reserves -€431,704
down €431,704 (-75.7%), from €570,581 to €138,877
- Other debts +€287,828
up €287,828, from €0 to €287,828
- Tax, wage and social debts -€10,042
down €10,042 (-62.8%), from €15,982 to €5,940
of which Remuneration and social security: -€8,426
- Financial income +€19,505
up €19,505 (+249%), from €7,833 to €27,338
- Taxes +€4,945
up €4,945 (+15.9%), from €31,010 to €35,955
- Gross operating margin +€2,043
up €2,043 (+1.4%), from €147,784 to €149,827
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €636,668 | €483,635 | -€153,033 | -24.0% |
| Fixed assets | 21/28 | €975 | €1,851 | +€877 | +89.9% |
| Tangible fixed assets | 22/27 | €950 | €1,826 | +€877 | +92.3% |
| Furniture and vehicles | 24 | €950 | €1,826 | +€877 | +92.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €635,694 | €481,784 | -€153,910 | -24.2% |
| Amounts receivable within one year | 40/41 | €166,554 | €55,108 | -€111,446 | -66.9% |
| Trade receivables | 40 | €800 | €0 | -€800 | -100% |
| Other amounts receivable | 41 | €165,754 | €55,108 | -€110,646 | -66.8% |
| Current investments | 50/53 | €162,001 | €230,002 | +€68,001 | +42.0% |
| Cash at bank and in hand | 54/58 | €306,163 | €196,568 | -€109,595 | -35.8% |
| Deferred charges and accrued income | 490/1 | €976 | €106 | -€870 | -89.1% |
| Total equity and liabilities | 10/49 | €636,668 | €483,635 | -€153,033 | -24.0% |
| Equity | 10/15 | €619,903 | €188,199 | -€431,704 | -69.6% |
| Contributions | 10/11 | €49,322 | €49,322 | = | 0.0% |
| Reserves | 13 | €570,581 | €138,877 | -€431,704 | -75.7% |
| Distributable reserves | 133 | €570,581 | €138,877 | -€431,704 | -75.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,765 | €295,436 | +€278,671 | +1,662% |
| Amounts payable within one year | 42/48 | €16,765 | €295,436 | +€278,671 | +1,662% |
| Trade debts | 44 | €783 | €1,669 | +€886 | +113% |
| Suppliers | 440/4 | €783 | €1,669 | +€886 | +113% |
| Taxes, remuneration and social security | 45 | €15,982 | €5,940 | -€10,042 | -62.8% |
| Taxes | 450/3 | €7,556 | €5,940 | -€1,616 | -21.4% |
| Remuneration and social security | 454/9 | €8,426 | €0 | -€8,426 | -100% |
| Other amounts payable | 47/48 | €0 | €287,828 | +€287,828 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €959 | €923 | -€36 | -3.7% |
| Other operating charges | 640/8 | €1,032 | €513 | -€519 | -50.3% |
| Gross operating margin | 9900 | €147,784 | €149,827 | +€2,043 | +1.4% |
| Operating profit (loss) | 9901 | €145,793 | €148,390 | +€2,597 | +1.8% |
| Financial income | 75/76B | €7,833 | €27,338 | +€19,505 | +249% |
| Recurring financial income | 75 | €7,833 | €27,338 | +€19,505 | +249% |
| Financial charges | 65/66B | €392 | €896 | +€505 | +129% |
| Recurring financial charges | 65 | €392 | €896 | +€505 | +129% |
| Profit (loss) for the period before taxes | 9903 | €153,234 | €174,832 | +€21,598 | +14.1% |
| Income taxes | 67/77 | €31,010 | €35,955 | +€4,945 | +15.9% |
| Profit (loss) for the period | 9904 | €122,224 | €138,877 | +€16,653 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €122,224 | €138,877 | +€16,653 | +13.6% |
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 16 October 2026 via checked.be.