DRIES: 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.
DRIES
Largest movements
- Cash +€116,610
up €116,610 (+40.7%), from €286,832 to €403,443
mainly Net result for the year (+€219,900) and Depreciation (+€42,351)
- Receivables within one year +€47,046
up €47,046 (+91.5%), from €51,429 to €98,476
of which Other amounts receivable: +€47,154
- Reserves +€219,900
up €219,900 (+46.3%), from €474,504 to €694,405
of which Distributable reserves: +€219,900
- Trade debts -€34,394
down €34,394 (-11.9%), from €288,720 to €254,326
- Debts after one year -€21,600
down €21,600 (-29.5%), from €73,148 to €51,548
- Gross operating margin +€65,789
up €65,789 (+4.4%), from €1.5m to €1.6m
- Staff costs +€25,723
up €25,723 (+2.2%), from €1.2m to €1.2m
- Financial income +€21,767
up €21,767 (+236.6%), from €9,201 to €30,967
of which Non-recurring financial income: +€16,550
- Taxes +€18,253
up €18,253 (+21.7%), from €84,199 to €102,452
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 | €993,985 | €1,158,035 | +€164,050 | +16.5% |
| Fixed assets | 21/28 | €636,684 | €637,077 | +€393 | +0.1% |
| Tangible fixed assets | 22/27 | €632,201 | €632,594 | +€393 | +0.1% |
| Land and buildings | 22 | €600,883 | €583,347 | -€17,535 | -2.9% |
| Furniture and vehicles | 24 | €31,319 | €49,247 | +€17,928 | +57.2% |
| Financial fixed assets | 28 | €4,483 | €4,483 | = | 0.0% |
| Current assets | 29/58 | €357,301 | €520,958 | +€163,657 | +45.8% |
| Stocks and contracts in progress | 3 | €19,040 | €19,040 | = | 0.0% |
| Stocks | 30/36 | €19,040 | €19,040 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,429 | €98,476 | +€47,046 | +91.5% |
| Trade receivables | 40 | €991 | €883 | -€107 | -10.8% |
| Other amounts receivable | 41 | €50,439 | €97,592 | +€47,154 | +93.5% |
| Cash at bank and in hand | 54/58 | €286,832 | €403,443 | +€116,610 | +40.7% |
| Total equity and liabilities | 10/49 | €993,985 | €1,158,035 | +€164,050 | +16.5% |
| Equity | 10/15 | €481,944 | €701,845 | +€219,900 | +45.6% |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €474,504 | €694,405 | +€219,900 | +46.3% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €470,784 | €690,685 | +€219,900 | +46.7% |
| Amounts payable | 17/49 | €512,041 | €456,190 | -€55,851 | -10.9% |
| Amounts payable after more than one year | 17 | €73,148 | €51,548 | -€21,600 | -29.5% |
| Financial debts | 170/4 | €73,148 | €51,548 | -€21,600 | -29.5% |
| Amounts payable within one year | 42/48 | €438,893 | €404,642 | -€34,251 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €23,486 | €29,988 | +€6,501 | +27.7% |
| Trade debts | 44 | €288,720 | €254,326 | -€34,394 | -11.9% |
| Suppliers | 440/4 | €288,720 | €254,326 | -€34,394 | -11.9% |
| Taxes, remuneration and social security | 45 | €126,687 | €120,328 | -€6,359 | -5.0% |
| Taxes | 450/3 | €7,418 | €8,942 | +€1,524 | +20.6% |
| Remuneration and social security | 454/9 | €119,269 | €111,386 | -€7,883 | -6.6% |
| Non-recurring operating income | 76A | €22,686 | €24,847 | +€2,161 | +9.5% |
| Remuneration, social security and pensions | 62 | €1,175,904 | €1,201,626 | +€25,723 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,327 | €42,351 | +€2,024 | +5.0% |
| Other operating charges | 640/8 | €4,547 | €7,269 | +€2,722 | +59.9% |
| Gross operating margin | 9900 | €1,485,708 | €1,551,497 | +€65,789 | +4.4% |
| Operating profit (loss) | 9901 | €264,930 | €300,251 | +€35,321 | +13.3% |
| Financial income | 75/76B | €9,201 | €30,967 | +€21,767 | +236.6% |
| Recurring financial income | 75 | €2,905 | €8,122 | +€5,216 | +179.6% |
| Non-recurring financial income | 76B | €6,295 | €22,846 | +€16,550 | +262.9% |
| Financial charges | 65/66B | €10,569 | €8,866 | -€1,703 | -16.1% |
| Recurring financial charges | 65 | €10,569 | €8,866 | -€1,703 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €263,562 | €322,353 | +€58,791 | +22.3% |
| Income taxes | 67/77 | €84,199 | €102,452 | +€18,253 | +21.7% |
| Profit (loss) for the period | 9904 | €179,363 | €219,900 | +€40,537 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €179,363 | €219,900 | +€40,537 | +22.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.