DRIES VAN BEVEREN: 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 VAN BEVEREN
Largest movements
- Cash +€17,442
up €17,442 (+30.3%), from €57,608 to €75,050
mainly Net result for the year (+€27,889) and Trade debts (+€571)
- Receivables within one year +€8,007
up €8,007 (+5,975%), from €134 to €8,141
of which Trade receivables: +€6,428
- Profit (loss) carried forward +€27,889
up €27,889 (+70.6%), from €39,486 to €67,375
- Tax, wage and social debts -€2,841
down €2,841 (-21.2%), from €13,433 to €10,592
- Gross operating margin -€14,448
down €14,448 (-29.2%), from €49,456 to €35,008
- Taxes -€2,899
down €2,899 (-29.4%), from €9,872 to €6,972
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 | €57,995 | €83,676 | +€25,681 | +44.3% |
| Current assets | 29/58 | €57,995 | €83,676 | +€25,681 | +44.3% |
| Amounts receivable within one year | 40/41 | €134 | €8,141 | +€8,007 | +5,975% |
| Trade receivables | 40 | €134 | €6,562 | +€6,428 | +4,797% |
| Other amounts receivable | 41 | - | €1,579 | +€1,579 | |
| Cash at bank and in hand | 54/58 | €57,608 | €75,050 | +€17,442 | +30.3% |
| Deferred charges and accrued income | 490/1 | €253 | €485 | +€232 | +91.8% |
| Total equity and liabilities | 10/49 | €57,995 | €83,676 | +€25,681 | +44.3% |
| Equity | 10/15 | €44,486 | €72,375 | +€27,889 | +62.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,486 | €67,375 | +€27,889 | +70.6% |
| Amounts payable | 17/49 | €13,509 | €11,301 | -€2,208 | -16.3% |
| Amounts payable within one year | 42/48 | €13,509 | €11,239 | -€2,270 | -16.8% |
| Trade debts | 44 | €75 | €647 | +€571 | +758% |
| Suppliers | 440/4 | €75 | €647 | +€571 | +758% |
| Taxes, remuneration and social security | 45 | €13,433 | €10,592 | -€2,841 | -21.2% |
| Taxes | 450/3 | €13,433 | €10,592 | -€2,841 | -21.2% |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €49,456 | €35,008 | -€14,448 | -29.2% |
| Operating profit (loss) | 9901 | €49,406 | €35,008 | -€14,398 | -29.1% |
| Financial income | 75/76B | €15 | €0 | -€15 | -100% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €64 | €147 | +€83 | +130% |
| Recurring financial charges | 65 | €64 | €147 | +€83 | +130% |
| Profit (loss) for the period before taxes | 9903 | €49,358 | €34,861 | -€14,496 | -29.4% |
| Income taxes | 67/77 | €9,872 | €6,972 | -€2,899 | -29.4% |
| Profit (loss) for the period | 9904 | €39,486 | €27,889 | -€11,597 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,486 | €27,889 | -€11,597 | -29.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.