DRIES CUMPS: 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 CUMPS
Largest movements
- Tangible fixed assets -€8,493
down €8,493 (-22.9%), from €37,114 to €28,621
of which Leasing and similar rights: -€9,730
- Deferred charges and accrued income +€1,096
up €1,096 (+35.2%), from €3,115 to €4,211
- Debts after one year -€8,748
down €8,748 (-50.9%), from €17,197 to €8,449
- Trade debts +€1,952
up €1,952 (+214%), from €912 to €2,863
- Gross operating margin -€15,903
down €15,903 (-45.8%), from €34,717 to €18,815
- Taxes -€4,229
down €4,229 (-77.8%), from €5,434 to €1,205
- Staff costs -€921
down €921 (-78.6%), from €1,171 to €250
- Financial charges -€512
down €512 (-23.3%), from €2,198 to €1,686
- Other operating charges +€387
up €387 (+29.1%), from €1,328 to €1,715
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 | €104,023 | €96,916 | -€7,107 | -6.8% |
| Fixed assets | 21/28 | €37,114 | €28,621 | -€8,493 | -22.9% |
| Tangible fixed assets | 22/27 | €37,114 | €28,621 | -€8,493 | -22.9% |
| Land and buildings | 22 | €2,600 | €2,158 | -€442 | -17.0% |
| Plant, machinery and equipment | 23 | €3,951 | €3,169 | -€782 | -19.8% |
| Furniture and vehicles | 24 | €1,479 | €3,939 | +€2,460 | +166% |
| Leasing and similar rights | 25 | €29,085 | €19,354 | -€9,730 | -33.5% |
| Current assets | 29/58 | €66,909 | €68,296 | +€1,387 | +2.1% |
| Amounts receivable within one year | 40/41 | €18,364 | €17,797 | -€566 | -3.1% |
| Trade receivables | 40 | €17,398 | €15,502 | -€1,896 | -10.9% |
| Other amounts receivable | 41 | €966 | €2,295 | +€1,329 | +138% |
| Cash at bank and in hand | 54/58 | €45,430 | €46,287 | +€857 | +1.9% |
| Deferred charges and accrued income | 490/1 | €3,115 | €4,211 | +€1,096 | +35.2% |
| Total equity and liabilities | 10/49 | €104,023 | €96,916 | -€7,107 | -6.8% |
| Equity | 10/15 | €60,334 | €60,334 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,334 | €55,334 | = | 0.0% |
| Distributable reserves | 133 | €55,334 | €55,334 | = | 0.0% |
| Amounts payable | 17/49 | €43,689 | €36,582 | -€7,107 | -16.3% |
| Amounts payable after more than one year | 17 | €17,197 | €8,449 | -€8,748 | -50.9% |
| Financial debts | 170/4 | €17,197 | €8,449 | -€8,748 | -50.9% |
| Amounts payable within one year | 42/48 | €26,492 | €27,803 | +€1,311 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €8,284 | €8,748 | +€464 | +5.6% |
| Trade debts | 44 | €912 | €2,863 | +€1,952 | +214% |
| Suppliers | 440/4 | €912 | €2,863 | +€1,952 | +214% |
| Taxes, remuneration and social security | 45 | €9,348 | €8,436 | -€912 | -9.8% |
| Taxes | 450/3 | €7,148 | €6,436 | -€712 | -10.0% |
| Remuneration and social security | 454/9 | €2,200 | €2,000 | -€200 | -9.1% |
| Other amounts payable | 47/48 | €7,949 | €7,756 | -€193 | -2.4% |
| Accrued charges and deferred income | 492/3 | - | €330 | +€330 | |
| Remuneration, social security and pensions | 62 | €1,171 | €250 | -€921 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,922 | €12,039 | +€117 | +1.0% |
| Other operating charges | 640/8 | €1,328 | €1,715 | +€387 | +29.1% |
| Gross operating margin | 9900 | €34,717 | €18,815 | -€15,903 | -45.8% |
| Operating profit (loss) | 9901 | €20,297 | €4,811 | -€15,486 | -76.3% |
| Financial income | 75/76B | €29 | €0 | -€29 | -100.0% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -100.0% |
| Financial charges | 65/66B | €2,198 | €1,686 | -€512 | -23.3% |
| Recurring financial charges | 65 | €2,198 | €1,686 | -€512 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €18,128 | €3,125 | -€15,003 | -82.8% |
| Income taxes | 67/77 | €5,434 | €1,205 | -€4,229 | -77.8% |
| Profit (loss) for the period | 9904 | €12,694 | €1,920 | -€10,773 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,694 | €1,920 | -€10,773 | -84.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.