DRIES MACHINERY: 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 MACHINERY
Largest movements
- Cash -€108,001
down €108,001 (-96.4%), from €111,999 to €3,998
mainly Trade debts (-€74,123) and Receivables within one year (-€72,044)
- Receivables within one year +€72,044
up €72,044 (+143%), from €50,555 to €122,599
of which Trade receivables: +€69,540
- Stocks and contracts +€55,810
up €55,810 (+67.5%), from €82,690 to €138,500
- Current investments -€35,000
down €35,000 (-70.0%), from €50,000 to €15,000
- Tangible fixed assets +€13,590
up €13,590 (+2.6%), from €528,901 to €542,490
of which Furniture and vehicles: +€36,350
- Reserves +€84,273
up €84,273 (+87.1%), from €96,722 to €180,995
- Trade debts -€74,123
down €74,123 (-59.0%), from €125,710 to €51,588
- Current portion of long-term debt +€28,277
up €28,277 (+76.5%), from €36,975 to €65,251
- Other debts -€25,887
down €25,887 (-55.0%), from €47,087 to €21,200
- Gross operating margin +€112,752
up €112,752 (+70.0%), from €161,018 to €273,770
- Staff costs +€31,825
up €31,825 (+46.5%), from €68,459 to €100,284
- Taxes +€17,925
up €17,925 (+378%), from €4,747 to €22,673
- Depreciation +€2,756
up €2,756 (+6.0%), from €45,741 to €48,498
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 | €824,191 | €824,711 | +€520 | +0.1% |
| Fixed assets | 21/28 | €528,947 | €542,536 | +€13,590 | +2.6% |
| Tangible fixed assets | 22/27 | €528,901 | €542,490 | +€13,590 | +2.6% |
| Land and buildings | 22 | €436,618 | €414,631 | -€21,987 | -5.0% |
| Plant, machinery and equipment | 23 | €69,701 | €68,928 | -€773 | -1.1% |
| Furniture and vehicles | 24 | €22,582 | €58,931 | +€36,350 | +161% |
| Financial fixed assets | 28 | €46 | €46 | = | 0.0% |
| Current assets | 29/58 | €295,244 | €282,175 | -€13,069 | -4.4% |
| Stocks and contracts in progress | 3 | €82,690 | €138,500 | +€55,810 | +67.5% |
| Stocks | 30/36 | €82,690 | €138,500 | +€55,810 | +67.5% |
| Amounts receivable within one year | 40/41 | €50,555 | €122,599 | +€72,044 | +143% |
| Trade receivables | 40 | €50,254 | €119,794 | +€69,540 | +138% |
| Other amounts receivable | 41 | €301 | €2,805 | +€2,504 | +832% |
| Current investments | 50/53 | €50,000 | €15,000 | -€35,000 | -70.0% |
| Cash at bank and in hand | 54/58 | €111,999 | €3,998 | -€108,001 | -96.4% |
| Deferred charges and accrued income | 490/1 | - | €2,078 | +€2,078 | |
| Total equity and liabilities | 10/49 | €824,191 | €824,711 | +€520 | +0.1% |
| Equity | 10/15 | €102,922 | €187,195 | +€84,273 | +81.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,722 | €180,995 | +€84,273 | +87.1% |
| Distributable reserves | 133 | €96,722 | €180,995 | +€84,273 | +87.1% |
| Amounts payable | 17/49 | €721,269 | €637,516 | -€83,753 | -11.6% |
| Amounts payable after more than one year | 17 | €405,806 | €401,197 | -€4,610 | -1.1% |
| Financial debts | 170/4 | €405,806 | €401,197 | -€4,610 | -1.1% |
| Amounts payable within one year | 42/48 | €315,463 | €236,320 | -€79,143 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €36,975 | €65,251 | +€28,277 | +76.5% |
| Financial debts | 43 | €66,754 | €65,878 | -€877 | -1.3% |
| Credit institutions | 430/8 | €65,000 | €65,000 | = | 0.0% |
| Other loans | 439 | €1,754 | €878 | -€877 | -50.0% |
| Trade debts | 44 | €125,710 | €51,588 | -€74,123 | -59.0% |
| Suppliers | 440/4 | €125,710 | €51,588 | -€74,123 | -59.0% |
| Taxes, remuneration and social security | 45 | €38,936 | €32,403 | -€6,533 | -16.8% |
| Taxes | 450/3 | €25,724 | €13,464 | -€12,260 | -47.7% |
| Remuneration and social security | 454/9 | €13,212 | €18,939 | +€5,726 | +43.3% |
| Other amounts payable | 47/48 | €47,087 | €21,200 | -€25,887 | -55.0% |
| Non-recurring operating income | 76A | - | €13,911 | +€13,911 | |
| Remuneration, social security and pensions | 62 | €68,459 | €100,284 | +€31,825 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,741 | €48,498 | +€2,756 | +6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €899 | €0 | -€899 | -100% |
| Other operating charges | 640/8 | €2,668 | €3,013 | +€345 | +12.9% |
| Gross operating margin | 9900 | €161,018 | €273,770 | +€112,752 | +70.0% |
| Operating profit (loss) | 9901 | €43,250 | €121,975 | +€78,725 | +182% |
| Financial income | 75/76B | €3 | €74 | +€71 | +2,792% |
| Recurring financial income | 75 | €3 | €74 | +€71 | +2,792% |
| Financial charges | 65/66B | €17,720 | €15,103 | -€2,617 | -14.8% |
| Recurring financial charges | 65 | €17,720 | €15,103 | -€2,617 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €25,533 | €106,945 | +€81,413 | +319% |
| Income taxes | 67/77 | €4,747 | €22,673 | +€17,925 | +378% |
| Profit (loss) for the period | 9904 | €20,785 | €84,273 | +€63,487 | +305% |
| Profit (loss) for the period to be appropriated | 9905 | €20,785 | €84,273 | +€63,487 | +305% |
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 25 October 2026 via checked.be.