DRIEMTEAM: 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.
DRIEMTEAM
Largest movements
- Tangible fixed assets +€140,000
up €140,000 (+35.0%), from €400,000 to €540,000
- Financial fixed assets -€72,500
down €72,500 (-2.6%), from €2.8m to €2.8m
- Reserves +€181,930
up €181,930 (+37.5%), from €485,511 to €667,440
of which Distributable reserves: +€181,930
- Debts after one year -€102,489
down €102,489 (-3.9%), from €2.6m to €2.5m
of which Financial debts: -€57,289
- Financial income -€39,962
down €39,962 (-26.7%), from €149,852 to €109,890
- Gross operating margin -€32,265
down €32,265 (-18.7%), from €172,709 to €140,444
- Financial charges +€23,217
up €23,217 (+226.2%), from €10,265 to €33,482
- Taxes -€8,214
down €8,214 (-20.6%), from €39,959 to €31,745
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,263,324 | €3,332,928 | +€69,604 | +2.1% |
| Fixed assets | 21/28 | €3,229,414 | €3,296,914 | +€67,500 | +2.1% |
| Tangible fixed assets | 22/27 | €400,000 | €540,000 | +€140,000 | +35.0% |
| Land and buildings | 22 | €400,000 | €540,000 | +€140,000 | +35.0% |
| Financial fixed assets | 28 | €2,829,414 | €2,756,914 | -€72,500 | -2.6% |
| Current assets | 29/58 | €33,910 | €36,014 | +€2,104 | +6.2% |
| Amounts receivable within one year | 40/41 | €2,735 | €113 | -€2,622 | -95.9% |
| Trade receivables | 40 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts receivable | 41 | €235 | €113 | -€122 | -52.0% |
| Cash at bank and in hand | 54/58 | €26,350 | €30,845 | +€4,496 | +17.1% |
| Deferred charges and accrued income | 490/1 | €4,826 | €5,056 | +€230 | +4.8% |
| Total equity and liabilities | 10/49 | €3,263,324 | €3,332,928 | +€69,604 | +2.1% |
| Equity | 10/15 | €504,111 | €686,040 | +€181,930 | +36.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €485,511 | €667,440 | +€181,930 | +37.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €485,511 | €667,440 | +€181,930 | +37.5% |
| Amounts payable | 17/49 | €2,759,214 | €2,646,888 | -€112,326 | -4.1% |
| Amounts payable after more than one year | 17 | €2,614,529 | €2,512,040 | -€102,489 | -3.9% |
| Financial debts | 170/4 | €2,414,278 | €2,356,988 | -€57,289 | -2.4% |
| Other amounts payable | 178/9 | €200,251 | €155,052 | -€45,199 | -22.6% |
| Amounts payable within one year | 42/48 | €143,056 | €127,102 | -€15,954 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €13,910 | +€13,910 | |
| Financial debts | 43 | €37,500 | €30,000 | -€7,500 | -20.0% |
| Credit institutions | 430/8 | €37,500 | €30,000 | -€7,500 | -20.0% |
| Trade debts | 44 | €5,490 | €4,591 | -€898 | -16.4% |
| Suppliers | 440/4 | €5,490 | €4,591 | -€898 | -16.4% |
| Taxes, remuneration and social security | 45 | €15,066 | €18,600 | +€3,534 | +23.5% |
| Taxes | 450/3 | €15,066 | €18,600 | +€3,534 | +23.5% |
| Other amounts payable | 47/48 | €85,000 | €60,000 | -€25,000 | -29.4% |
| Accrued charges and deferred income | 492/3 | €1,629 | €7,746 | +€6,117 | +375.4% |
| Other operating charges | 640/8 | €3,390 | €3,176 | -€214 | -6.3% |
| Gross operating margin | 9900 | €172,709 | €140,444 | -€32,265 | -18.7% |
| Operating profit (loss) | 9901 | €169,318 | €137,267 | -€32,051 | -18.9% |
| Financial income | 75/76B | €149,852 | €109,890 | -€39,962 | -26.7% |
| Recurring financial income | 75 | €149,852 | €109,890 | -€39,962 | -26.7% |
| Financial charges | 65/66B | €10,265 | €33,482 | +€23,217 | +226.2% |
| Recurring financial charges | 65 | €10,265 | €33,482 | +€23,217 | +226.2% |
| Profit (loss) for the period before taxes | 9903 | €308,905 | €213,675 | -€95,230 | -30.8% |
| Income taxes | 67/77 | €39,959 | €31,745 | -€8,214 | -20.6% |
| Profit (loss) for the period | 9904 | €268,946 | €181,930 | -€87,016 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €268,946 | €181,930 | -€87,016 | -32.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.