DRIES DEBBAUT: 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 DEBBAUT
Largest movements
- Cash -€33,334
down €33,334 (-10.7%), from €311,711 to €278,377
mainly Contributions, distributions and other (-€348,000) and Other debts (-€42,003)
- Other debts -€42,003
down €42,003 (-10.7%), from €392,620 to €350,617
- Tax, wage and social debts +€12,099
up €12,099 (+126%), from €9,614 to €21,713
of which Taxes: +€12,099
- Debts after one year -€8,116
down €8,116 (-56.9%), from €14,266 to €6,149
- Other operating charges +€7,767
up €7,767 (+607%), from €1,279 to €9,046
- Gross operating margin -€5,345
down €5,345 (-1.1%), from €494,850 to €489,505
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 | €445,364 | €408,743 | -€36,621 | -8.2% |
| Fixed assets | 21/28 | €111,941 | €109,289 | -€2,652 | -2.4% |
| Tangible fixed assets | 22/27 | €111,941 | €109,289 | -€2,652 | -2.4% |
| Plant, machinery and equipment | 23 | €1,809 | €2,811 | +€1,003 | +55.5% |
| Furniture and vehicles | 24 | €87,509 | €86,375 | -€1,134 | -1.3% |
| Other tangible fixed assets | 26 | €22,624 | €20,103 | -€2,521 | -11.1% |
| Current assets | 29/58 | €333,422 | €299,453 | -€33,969 | -10.2% |
| Amounts receivable within one year | 40/41 | €18,398 | €17,943 | -€455 | -2.5% |
| Trade receivables | 40 | €18,045 | €17,943 | -€102 | -0.6% |
| Other amounts receivable | 41 | €353 | €0 | -€353 | -100% |
| Cash at bank and in hand | 54/58 | €311,711 | €278,377 | -€33,334 | -10.7% |
| Deferred charges and accrued income | 490/1 | €3,313 | €3,133 | -€180 | -5.4% |
| Total equity and liabilities | 10/49 | €445,364 | €408,743 | -€36,621 | -8.2% |
| Equity | 10/15 | €18,717 | €18,972 | +€255 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117 | €372 | +€255 | +218% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €117 | €372 | +€255 | +218% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €426,647 | €389,771 | -€36,876 | -8.6% |
| Amounts payable after more than one year | 17 | €14,266 | €6,149 | -€8,116 | -56.9% |
| Financial debts | 170/4 | €14,266 | €6,149 | -€8,116 | -56.9% |
| Amounts payable within one year | 42/48 | €412,381 | €383,621 | -€28,760 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €8,022 | €8,116 | +€94 | +1.2% |
| Trade debts | 44 | €2,125 | €3,175 | +€1,050 | +49.4% |
| Suppliers | 440/4 | €2,125 | €3,175 | +€1,050 | +49.4% |
| Taxes, remuneration and social security | 45 | €9,614 | €21,713 | +€12,099 | +126% |
| Taxes | 450/3 | €9,614 | €21,713 | +€12,099 | +126% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €392,620 | €350,617 | -€42,003 | -10.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,402 | €19,757 | +€1,355 | +7.4% |
| Other operating charges | 640/8 | €1,279 | €9,046 | +€7,767 | +607% |
| Gross operating margin | 9900 | €494,850 | €489,505 | -€5,345 | -1.1% |
| Operating profit (loss) | 9901 | €475,169 | €460,702 | -€14,467 | -3.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €477 | €382 | -€95 | -19.8% |
| Recurring financial charges | 65 | €477 | €382 | -€95 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €474,692 | €460,320 | -€14,372 | -3.0% |
| Income taxes | 67/77 | €114,647 | €112,065 | -€2,581 | -2.3% |
| Profit (loss) for the period | 9904 | €360,045 | €348,255 | -€11,790 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €360,045 | €348,255 | -€11,790 | -3.3% |
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 16 October 2026 via checked.be.