DRIES ENERGY: 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 ENERGY
Largest movements
- Cash -€309,172
down €309,172 (-40.6%), from €761,261 to €452,089
mainly Other debts (-€268,260) and Trade debts (-€253,344)
- Tangible fixed assets -€145,022
down €145,022 (-6.8%), from €2.1m to €2.0m
of which Plant, machinery and equipment: -€146,671
- Other debts -€268,260
down €268,260 (-15.4%), from €1.7m to €1.5m
- Trade debts -€253,344
down €253,344 (-97.1%), from €260,836 to €7,492
- Profit (loss) carried forward +€44,731
up €44,731 (+13.3%), from €335,347 to €380,078
- Gross operating margin +€100,868
up €100,868 (+35.8%), from €282,021 to €382,889
- Purchases and services -€53,427
down €53,427 (-7.6%), from €699,044 to €645,617
- Turnover +€40,638
up €40,638 (+4.2%), from €975,105 to €1.0m
- Depreciation +€16,011
up €16,011 (+5.3%), from €299,820 to €315,831
- Taxes -€15,377
down €15,377 (-100%), from €15,377 to €0
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 | €3,638,895 | €3,158,853 | -€480,042 | -13.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,318,887 | €2,173,865 | -€145,022 | -6.3% |
| Tangible fixed assets | 22/27 | €2,127,752 | €1,982,730 | -€145,022 | -6.8% |
| Land and buildings | 22 | €43,196 | €79,045 | +€35,849 | +83.0% |
| Plant, machinery and equipment | 23 | €1,833,386 | €1,686,715 | -€146,671 | -8.0% |
| Furniture and vehicles | 24 | €251,169 | €216,970 | -€34,199 | -13.6% |
| Financial fixed assets | 28 | €191,135 | €191,135 | = | 0.0% |
| Current assets | 29/58 | €1,320,008 | €984,988 | -€335,020 | -25.4% |
| Stocks and contracts in progress | 3 | €57,518 | €62,056 | +€4,538 | +7.9% |
| Stocks | 30/36 | €57,518 | €62,056 | +€4,538 | +7.9% |
| Amounts receivable within one year | 40/41 | €476,483 | €467,936 | -€8,547 | -1.8% |
| Trade receivables | 40 | €389,815 | €369,705 | -€20,110 | -5.2% |
| Other amounts receivable | 41 | €86,668 | €98,230 | +€11,563 | +13.3% |
| Cash at bank and in hand | 54/58 | €761,261 | €452,089 | -€309,172 | -40.6% |
| Deferred charges and accrued income | 490/1 | €24,746 | €2,907 | -€21,839 | -88.3% |
| Total equity and liabilities | 10/49 | €3,638,895 | €3,158,853 | -€480,042 | -13.2% |
| Equity | 10/15 | €711,105 | €755,836 | +€44,731 | +6.3% |
| Contributions | 10/11 | €375,758 | €375,758 | = | 0.0% |
| Capital | 10 | €375,758 | €375,758 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Uncalled capital | 101 | €24,242 | €24,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | €335,347 | €380,078 | +€44,731 | +13.3% |
| Investment grants | 15 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,927,790 | €2,403,017 | -€524,773 | -17.9% |
| Amounts payable after more than one year | 17 | €726,965 | €726,965 | = | 0.0% |
| Financial debts | 170/4 | €726,965 | €726,965 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,196,595 | €1,675,032 | -€521,563 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €195,000 | €195,000 | = | 0.0% |
| Credit institutions | 430/8 | €195,000 | €195,000 | = | 0.0% |
| Trade debts | 44 | €260,836 | €7,492 | -€253,344 | -97.1% |
| Suppliers | 440/4 | €260,836 | €7,492 | -€253,344 | -97.1% |
| Taxes, remuneration and social security | 45 | €658 | €699 | +€41 | +6.2% |
| Taxes | 450/3 | €658 | €699 | +€41 | +6.2% |
| Other amounts payable | 47/48 | €1,740,101 | €1,471,841 | -€268,260 | -15.4% |
| Accrued charges and deferred income | 492/3 | €4,230 | €1,020 | -€3,210 | -75.9% |
| Turnover | 70 | €975,105 | €1,015,743 | +€40,638 | +4.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €699,044 | €645,617 | -€53,427 | -7.6% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €299,820 | €315,831 | +€16,011 | +5.3% |
| Other operating charges | 640/8 | €17,840 | €5,871 | -€11,969 | -67.1% |
| Non-recurring operating charges | 66A | €125 | €127 | +€2 | +1.5% |
| Gross operating margin | 9900 | €282,021 | €382,889 | +€100,868 | +35.8% |
| Operating profit (loss) | 9901 | -€35,764 | €61,060 | +€96,824 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €18,333 | €16,329 | -€2,004 | -10.9% |
| Recurring financial charges | 65 | €18,333 | €16,329 | -€2,004 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€54,096 | €44,731 | +€98,827 | |
| Income taxes | 67/77 | €15,377 | €0 | -€15,377 | -100% |
| Profit (loss) for the period | 9904 | -€69,473 | €44,731 | +€114,204 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,473 | €44,731 | +€114,204 |
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.