DRIES & CO: 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 & CO
Largest movements
- Tangible fixed assets -€10,257
down €10,257 (-5.5%), from €186,845 to €176,588
of which Land and buildings: -€9,304
- Reserves -€5,318
down €5,318 (-53.1%), from €10,011 to €4,692
of which Distributable reserves: -€5,318
- Debts after one year -€3,127
down €3,127 (-2.0%), from €152,770 to €149,644
of which Financial debts: -€17,041
- Gross operating margin +€3,118
up €3,118 (+42.8%), from €7,294 to €10,412
- Depreciation -€1,105
down €1,105 (-9.7%), from €11,362 to €10,257
- Financial charges -€622
down €622 (-14.0%), from €4,436 to €3,814
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 | €187,687 | €179,513 | -€8,175 | -4.4% |
| Fixed assets | 21/28 | €186,845 | €176,588 | -€10,257 | -5.5% |
| Tangible fixed assets | 22/27 | €186,845 | €176,588 | -€10,257 | -5.5% |
| Land and buildings | 22 | €184,149 | €174,846 | -€9,304 | -5.1% |
| Plant, machinery and equipment | 23 | €2,696 | €1,742 | -€953 | -35.4% |
| Current assets | 29/58 | €842 | €2,925 | +€2,083 | +247.3% |
| Cash at bank and in hand | 54/58 | €642 | €1,829 | +€1,187 | +184.8% |
| Deferred charges and accrued income | 490/1 | €200 | €1,096 | +€896 | +447.8% |
| Total equity and liabilities | 10/49 | €187,687 | €179,513 | -€8,175 | -4.4% |
| Equity | 10/15 | €16,411 | €11,092 | -€5,318 | -32.4% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €10,011 | €4,692 | -€5,318 | -53.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €10,011 | €4,692 | -€5,318 | -53.1% |
| Amounts payable | 17/49 | €171,277 | €168,420 | -€2,856 | -1.7% |
| Amounts payable after more than one year | 17 | €152,770 | €149,644 | -€3,127 | -2.0% |
| Financial debts | 170/4 | €59,365 | €42,324 | -€17,041 | -28.7% |
| Other amounts payable | 178/9 | €93,405 | €107,319 | +€13,914 | +14.9% |
| Amounts payable within one year | 42/48 | €17,017 | €17,288 | +€270 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €16,771 | €17,041 | +€270 | +1.6% |
| Taxes, remuneration and social security | 45 | €247 | €247 | = | 0.0% |
| Taxes | 450/3 | €247 | €247 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,489 | €1,489 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,362 | €10,257 | -€1,105 | -9.7% |
| Other operating charges | 640/8 | €1,670 | €1,659 | -€11 | -0.7% |
| Gross operating margin | 9900 | €7,294 | €10,412 | +€3,118 | +42.8% |
| Operating profit (loss) | 9901 | -€5,739 | -€1,505 | +€4,234 | +73.8% |
| Financial charges | 65/66B | €4,436 | €3,814 | -€622 | -14.0% |
| Recurring financial charges | 65 | €4,436 | €3,814 | -€622 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,174 | -€5,318 | +€4,856 | +47.7% |
| Profit (loss) for the period | 9904 | -€10,174 | -€5,318 | +€4,856 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,174 | -€5,318 | +€4,856 | +47.7% |
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 29 September 2026 via checked.be.