DRIES LEYN: 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 LEYN
Largest movements
- Tangible fixed assets -€48,450
down €48,450 (-18.5%), from €261,830 to €213,380
- Cash +€46,860
up €46,860 (+33.3%), from €140,907 to €187,767
mainly Other debts (+€158,988) and Depreciation (+€74,357)
- Receivables within one year -€33,821
down €33,821 (-32.0%), from €105,573 to €71,752
of which Other amounts receivable: -€27,066
- Other debts +€158,988
up €158,988 (+207%), from €76,877 to €235,865
- Reserves -€105,937
down €105,937 (-72.5%), from €146,200 to €40,263
- Debts after one year -€51,205
down €51,205 (-33.3%), from €153,587 to €102,381
- Trade debts -€31,656
down €31,656 (-90.1%), from €35,131 to €3,475
- Current portion of long-term debt -€18,772
down €18,772 (-26.8%), from €69,977 to €51,205
- Gross operating margin +€45,211
up €45,211 (+23.4%), from €193,227 to €238,438
- Depreciation +€33,653
up €33,653 (+82.7%), from €40,704 to €74,357
- Financial charges +€10,062
up €10,062 (+265%), from €3,804 to €13,866
- Staff costs -€3,383
down €3,383 (-4.5%), from €75,633 to €72,249
- Taxes +€2,850
up €2,850 (+22.8%), from €12,509 to €15,359
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 | €513,810 | €478,767 | -€35,043 | -6.8% |
| Fixed assets | 21/28 | €262,100 | €213,650 | -€48,450 | -18.5% |
| Tangible fixed assets | 22/27 | €261,830 | €213,380 | -€48,450 | -18.5% |
| Furniture and vehicles | 24 | €261,830 | €213,380 | -€48,450 | -18.5% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €251,710 | €265,117 | +€13,407 | +5.3% |
| Amounts receivable within one year | 40/41 | €105,573 | €71,752 | -€33,821 | -32.0% |
| Trade receivables | 40 | €77,686 | €70,931 | -€6,755 | -8.7% |
| Other amounts receivable | 41 | €27,887 | €821 | -€27,066 | -97.1% |
| Cash at bank and in hand | 54/58 | €140,907 | €187,767 | +€46,860 | +33.3% |
| Deferred charges and accrued income | 490/1 | €5,230 | €5,598 | +€368 | +7.0% |
| Total equity and liabilities | 10/49 | €513,810 | €478,767 | -€35,043 | -6.8% |
| Equity | 10/15 | €164,800 | €58,863 | -€105,937 | -64.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €146,200 | €40,263 | -€105,937 | -72.5% |
| Distributable reserves | 133 | €146,200 | €40,263 | -€105,937 | -72.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €349,010 | €419,904 | +€70,894 | +20.3% |
| Amounts payable after more than one year | 17 | €153,587 | €102,381 | -€51,205 | -33.3% |
| Financial debts | 170/4 | €153,587 | €102,381 | -€51,205 | -33.3% |
| Amounts payable within one year | 42/48 | €195,423 | €317,522 | +€122,099 | +62.5% |
| Current portion of amounts payable after more than one year | 42 | €69,977 | €51,205 | -€18,772 | -26.8% |
| Trade debts | 44 | €35,131 | €3,475 | -€31,656 | -90.1% |
| Suppliers | 440/4 | €35,131 | €3,475 | -€31,656 | -90.1% |
| Taxes, remuneration and social security | 45 | €13,438 | €26,977 | +€13,540 | +101% |
| Taxes | 450/3 | €1,972 | €16,632 | +€14,660 | +744% |
| Remuneration and social security | 454/9 | €11,466 | €10,345 | -€1,121 | -9.8% |
| Other amounts payable | 47/48 | €76,877 | €235,865 | +€158,988 | +207% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €24,500 | +€24,500 | |
| Remuneration, social security and pensions | 62 | €75,633 | €72,249 | -€3,383 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,704 | €74,357 | +€33,653 | +82.7% |
| Other operating charges | 640/8 | €2,590 | €3,697 | +€1,107 | +42.7% |
| Gross operating margin | 9900 | €193,227 | €238,438 | +€45,211 | +23.4% |
| Operating profit (loss) | 9901 | €74,301 | €88,135 | +€13,834 | +18.6% |
| Financial income | 75/76B | €2 | €153 | +€151 | +6,572% |
| Recurring financial income | 75 | €2 | €153 | +€151 | +6,572% |
| Financial charges | 65/66B | €3,804 | €13,866 | +€10,062 | +265% |
| Recurring financial charges | 65 | €3,804 | €13,866 | +€10,062 | +265% |
| Profit (loss) for the period before taxes | 9903 | €70,499 | €74,422 | +€3,923 | +5.6% |
| Income taxes | 67/77 | €12,509 | €15,359 | +€2,850 | +22.8% |
| Profit (loss) for the period | 9904 | €57,990 | €59,063 | +€1,073 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,990 | €59,063 | +€1,073 | +1.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.