DRIEMS: 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.
DRIEMS
Largest movements
- Financial fixed assets +€50,000
new in 2025: €50,000
- Cash -€26,053
down €26,053 (-61.7%), from €42,240 to €16,188
mainly Investment in fixed assets (net) (-€65,022) and Current investments (-€10,483)
- Current investments +€10,483
new in 2025: €10,483
- Deferred charges and accrued income +€9,560
up €9,560 (+561%), from €1,705 to €11,265
- Receivables within one year +€6,669
up €6,669 (+20.3%), from €32,786 to €39,455
of which Trade receivables: +€6,529
- Debts after one year +€15,628
new in 2025: €15,628
- Profit (loss) carried forward +€15,381
up €15,381 (+20.2%), from €75,968 to €91,349
- Current portion of long-term debt +€8,060
new in 2025: €8,060
- Tax, wage and social debts +€3,620
up €3,620 (+8.7%), from €41,478 to €45,099
- Gross operating margin -€88,921
down €88,921 (-50.9%), from €174,848 to €85,927
- Financial charges +€36,388
up €36,388 (+1,198%), from €3,037 to €39,426
- Taxes -€25,717
down €25,717 (-79.0%), from €32,573 to €6,856
- Depreciation -€13,160
down €13,160 (-38.0%), from €34,591 to €21,431
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.
Derived cash bridge
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 | €134,603 | €177,060 | +€42,458 | +31.5% |
| Fixed assets | 21/28 | €52,023 | €95,613 | +€43,590 | +83.8% |
| Intangible fixed assets | 21 | €20,622 | €18,122 | -€2,500 | -12.1% |
| Tangible fixed assets | 22/27 | €31,402 | €27,492 | -€3,910 | -12.5% |
| Land and buildings | 22 | €16,571 | €7,979 | -€8,592 | -51.8% |
| Plant, machinery and equipment | 23 | €642 | €128 | -€514 | -80.1% |
| Furniture and vehicles | 24 | €14,189 | €19,385 | +€5,196 | +36.6% |
| Financial fixed assets | 28 | - | €50,000 | +€50,000 | |
| Current assets | 29/58 | €82,579 | €81,447 | -€1,133 | -1.4% |
| Amounts receivable after more than one year | 29 | €5,848 | €4,055 | -€1,793 | -30.7% |
| Other amounts receivable | 291 | €5,848 | €4,055 | -€1,793 | -30.7% |
| Amounts receivable within one year | 40/41 | €32,786 | €39,455 | +€6,669 | +20.3% |
| Trade receivables | 40 | €31,133 | €37,662 | +€6,529 | +21.0% |
| Other amounts receivable | 41 | €1,652 | €1,793 | +€140 | +8.5% |
| Current investments | 50/53 | - | €10,483 | +€10,483 | |
| Cash at bank and in hand | 54/58 | €42,240 | €16,188 | -€26,053 | -61.7% |
| Deferred charges and accrued income | 490/1 | €1,705 | €11,265 | +€9,560 | +561% |
| Total equity and liabilities | 10/49 | €134,603 | €177,060 | +€42,458 | +31.5% |
| Equity | 10/15 | €80,968 | €96,349 | +€15,381 | +19.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,968 | €91,349 | +€15,381 | +20.2% |
| Amounts payable | 17/49 | €53,635 | €80,712 | +€27,077 | +50.5% |
| Amounts payable after more than one year | 17 | - | €15,628 | +€15,628 | |
| Financial debts | 170/4 | - | €15,628 | +€15,628 | |
| Amounts payable within one year | 42/48 | €53,635 | €65,083 | +€11,448 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,060 | +€8,060 | |
| Trade debts | 44 | €11,807 | €11,841 | +€34 | +0.3% |
| Suppliers | 440/4 | €11,807 | €11,841 | +€34 | +0.3% |
| Taxes, remuneration and social security | 45 | €41,478 | €45,099 | +€3,620 | +8.7% |
| Taxes | 450/3 | €41,478 | €45,099 | +€3,620 | +8.7% |
| Other amounts payable | 47/48 | €350 | €84 | -€265 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,591 | €21,431 | -€13,160 | -38.0% |
| Other operating charges | 640/8 | €3,181 | €2,470 | -€710 | -22.3% |
| Gross operating margin | 9900 | €174,848 | €85,927 | -€88,921 | -50.9% |
| Operating profit (loss) | 9901 | €137,076 | €62,025 | -€75,051 | -54.8% |
| Financial income | 75/76B | €2 | €638 | +€636 | +35,715% |
| Recurring financial income | 75 | €2 | €638 | +€636 | +35,715% |
| Financial charges | 65/66B | €3,037 | €39,426 | +€36,388 | +1,198% |
| Recurring financial charges | 65 | €3,037 | €39,426 | +€36,388 | +1,198% |
| Profit (loss) for the period before taxes | 9903 | €134,041 | €23,237 | -€110,803 | -82.7% |
| Income taxes | 67/77 | €32,573 | €6,856 | -€25,717 | -79.0% |
| Profit (loss) for the period | 9904 | €101,468 | €16,381 | -€85,087 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €101,468 | €16,381 | -€85,087 | -83.9% |
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 13 October 2026 via checked.be.