DRIES BECKERS: 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.
DRIES BECKERS
Largest movements
- Cash +€52,129
up €52,129 (+65.5%), from €79,588 to €131,717
mainly Other debts (+€100,902) and Net result for the year (+€85,918)
- Stocks and contracts +€31,500
new in 2025: €31,500
- Tangible fixed assets -€6,649
down €6,649 (-25.1%), from €26,452 to €19,802
- Receivables within one year -€5,569
down €5,569 (-29.5%), from €18,901 to €13,332
of which Other amounts receivable: -€7,256
- Other debts +€100,902
up €100,902 (+153%), from €65,921 to €166,823
- Profit (loss) carried forward -€31,682
no longer reported in 2025 (was €31,682)
- Gross operating margin +€81,383
up €81,383 (+202%), from €40,283 to €121,666
- Taxes +€16,022
up €16,022 (+181%), from €8,849 to €24,871
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 | €124,941 | €196,352 | +€71,410 | +57.2% |
| Fixed assets | 21/28 | €26,452 | €19,802 | -€6,649 | -25.1% |
| Tangible fixed assets | 22/27 | €26,452 | €19,802 | -€6,649 | -25.1% |
| Furniture and vehicles | 24 | €26,452 | €19,802 | -€6,649 | -25.1% |
| Current assets | 29/58 | €98,490 | €176,549 | +€78,060 | +79.3% |
| Stocks and contracts in progress | 3 | - | €31,500 | +€31,500 | |
| Contracts in progress | 37 | - | €31,500 | +€31,500 | |
| Amounts receivable within one year | 40/41 | €18,901 | €13,332 | -€5,569 | -29.5% |
| Trade receivables | 40 | €11,602 | €13,289 | +€1,687 | +14.5% |
| Other amounts receivable | 41 | €7,299 | €43 | -€7,256 | -99.4% |
| Cash at bank and in hand | 54/58 | €79,588 | €131,717 | +€52,129 | +65.5% |
| Total equity and liabilities | 10/49 | €124,941 | €196,352 | +€71,410 | +57.2% |
| Equity | 10/15 | €49,182 | €17,500 | -€31,682 | -64.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,682 | - | -€31,682 | |
| Amounts payable | 17/49 | €75,759 | €178,852 | +€103,092 | +136% |
| Amounts payable within one year | 42/48 | €71,852 | €174,488 | +€102,636 | +143% |
| Trade debts | 44 | €457 | €485 | +€29 | +6.3% |
| Suppliers | 440/4 | €457 | €485 | +€29 | +6.3% |
| Taxes, remuneration and social security | 45 | €5,474 | €7,180 | +€1,706 | +31.2% |
| Taxes | 450/3 | €5,474 | €7,180 | +€1,706 | +31.2% |
| Other amounts payable | 47/48 | €65,921 | €166,823 | +€100,902 | +153% |
| Accrued charges and deferred income | 492/3 | €3,907 | €4,363 | +€456 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,817 | €6,649 | -€167 | -2.5% |
| Other operating charges | 640/8 | €1,411 | €445 | -€966 | -68.4% |
| Gross operating margin | 9900 | €40,283 | €121,666 | +€81,383 | +202% |
| Operating profit (loss) | 9901 | €32,055 | €114,571 | +€82,516 | +257% |
| Financial charges | 65/66B | €3,334 | €3,782 | +€448 | +13.4% |
| Recurring financial charges | 65 | €3,334 | €3,782 | +€448 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €28,721 | €110,789 | +€82,068 | +286% |
| Income taxes | 67/77 | €8,849 | €24,871 | +€16,022 | +181% |
| Profit (loss) for the period | 9904 | €19,872 | €85,918 | +€66,046 | +332% |
| Profit (loss) for the period to be appropriated | 9905 | €19,872 | €85,918 | +€66,046 | +332% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.