DRIES & CO PLUS: what changed
DRIES & CO PLUS
Largest movements
- Receivables within one year -€95,975
down €95,975 (-97.4%), from €98,539 to €2,565
of which Other amounts receivable: -€96,429
- Cash +€91,966
up €91,966 (+330%), from €27,873 to €119,838
mainly Receivables within one year (+€95,975) and Depreciation (+€16,857)
- Tangible fixed assets -€15,734
down €15,734 (-4.3%), from €369,957 to €354,223
of which Land and buildings: -€10,460
- Debts after one year -€13,305
down €13,305 (-4.8%), from €278,979 to €265,674
of which Financial debts: -€14,667
- Other debts -€10,800
down €10,800 (-100%), from €10,800 to €0
- Gross operating margin -€12,323
down €12,323 (-21.8%), from €56,533 to €44,211
- Financial charges -€4,080
down €4,080 (-19.8%), from €20,595 to €16,514
- Financial income -€2,568
down €2,568 (-99.7%), from €2,577 to €9
- Taxes -€1,658
down €1,658 (-27.3%), from €6,081 to €4,423
- Other operating charges -€1,222
down €1,222 (-41.9%), from €2,919 to €1,697
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €502,129 | €478,733 | -€23,396 | -4.7% |
| Fixed assets | 21/28 | €370,058 | €354,324 | -€15,734 | -4.3% |
| Tangible fixed assets | 22/27 | €369,957 | €354,223 | -€15,734 | -4.3% |
| Land and buildings | 22 | €341,603 | €331,144 | -€10,460 | -3.1% |
| Plant, machinery and equipment | 23 | €2,224 | €530 | -€1,694 | -76.2% |
| Furniture and vehicles | 24 | €24,030 | €20,450 | -€3,580 | -14.9% |
| Other tangible fixed assets | 26 | €2,100 | €2,100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €132,071 | €124,409 | -€7,662 | -5.8% |
| Amounts receivable within one year | 40/41 | €98,539 | €2,565 | -€95,975 | -97.4% |
| Trade receivables | 40 | €484 | €938 | +€454 | +93.8% |
| Other amounts receivable | 41 | €98,055 | €1,627 | -€96,429 | -98.3% |
| Cash at bank and in hand | 54/58 | €27,873 | €119,838 | +€91,966 | +330% |
| Deferred charges and accrued income | 490/1 | €5,659 | €2,006 | -€3,653 | -64.5% |
| Total equity and liabilities | 10/49 | €502,129 | €478,733 | -€23,396 | -4.7% |
| Equity | 10/15 | €170,570 | €175,298 | +€4,728 | +2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €158,170 | €162,898 | +€4,728 | +3.0% |
| Distributable reserves | 133 | €158,170 | €162,898 | +€4,728 | +3.0% |
| Amounts payable | 17/49 | €331,559 | €303,435 | -€28,124 | -8.5% |
| Amounts payable after more than one year | 17 | €278,979 | €265,674 | -€13,305 | -4.8% |
| Financial debts | 170/4 | €115,277 | €100,610 | -€14,667 | -12.7% |
| Other amounts payable | 178/9 | €163,702 | €165,064 | +€1,362 | +0.8% |
| Amounts payable within one year | 42/48 | €48,837 | €34,017 | -€14,819 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €13,372 | €14,306 | +€934 | +7.0% |
| Trade debts | 44 | €5,108 | €4,923 | -€185 | -3.6% |
| Suppliers | 440/4 | €5,108 | €4,923 | -€185 | -3.6% |
| Taxes, remuneration and social security | 45 | €19,556 | €14,788 | -€4,769 | -24.4% |
| Taxes | 450/3 | €19,556 | €14,788 | -€4,769 | -24.4% |
| Other amounts payable | 47/48 | €10,800 | €0 | -€10,800 | -100% |
| Accrued charges and deferred income | 492/3 | €3,743 | €3,744 | +€0 | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,893 | €16,857 | -€1,035 | -5.8% |
| Other operating charges | 640/8 | €2,919 | €1,697 | -€1,222 | -41.9% |
| Gross operating margin | 9900 | €56,533 | €44,211 | -€12,323 | -21.8% |
| Operating profit (loss) | 9901 | €35,721 | €25,656 | -€10,065 | -28.2% |
| Financial income | 75/76B | €2,577 | €9 | -€2,568 | -99.7% |
| Recurring financial income | 75 | €2,577 | €9 | -€2,568 | -99.7% |
| Financial charges | 65/66B | €20,595 | €16,514 | -€4,080 | -19.8% |
| Recurring financial charges | 65 | €20,595 | €16,514 | -€4,080 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €17,704 | €9,151 | -€8,553 | -48.3% |
| Income taxes | 67/77 | €6,081 | €4,423 | -€1,658 | -27.3% |
| Profit (loss) for the period | 9904 | €11,623 | €4,728 | -€6,895 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,623 | €4,728 | -€6,895 | -59.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.