DRIES VAN HAUT: 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 HAUT
Largest movements
- Cash +€49,139
up €49,139 (+1,053%), from €4,665 to €53,804
mainly Net result for the year (+€78,036) and Tax, wage and social debts (+€12,040)
- Receivables within one year +€37,374
up €37,374 (+26.7%), from €139,733 to €177,107
of which Other amounts receivable: +€35,120
- Profit (loss) carried forward +€78,036
up €78,036 (+2.3%), from -€3.3m to -€3.2m
- Tax, wage and social debts +€12,040
up €12,040 (+38.5%), from €31,261 to €43,300
- Other debts -€10,947
no longer reported in 2025 (was €10,947)
- Trade debts +€7,121
up €7,121 (+176%), from €4,049 to €11,170
- Gross operating margin +€51,174
up €51,174 (+105%), from €48,578 to €99,752
- Taxes +€13,145
up €13,145 (+135%), from €9,726 to €22,871
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 | €540,347 | €623,598 | +€83,252 | +15.4% |
| Fixed assets | 21/28 | €391,352 | €389,132 | -€2,220 | -0.6% |
| Tangible fixed assets | 22/27 | €3,398 | €1,178 | -€2,220 | -65.3% |
| Furniture and vehicles | 24 | €3,398 | €1,178 | -€2,220 | -65.3% |
| Financial fixed assets | 28 | €387,954 | €387,954 | = | 0.0% |
| Current assets | 29/58 | €148,994 | €234,466 | +€85,472 | +57.4% |
| Amounts receivable within one year | 40/41 | €139,733 | €177,107 | +€37,374 | +26.7% |
| Trade receivables | 40 | €1,600 | €3,854 | +€2,254 | +141% |
| Other amounts receivable | 41 | €138,133 | €173,253 | +€35,120 | +25.4% |
| Cash at bank and in hand | 54/58 | €4,665 | €53,804 | +€49,139 | +1,053% |
| Deferred charges and accrued income | 490/1 | €4,597 | €3,555 | -€1,041 | -22.7% |
| Total equity and liabilities | 10/49 | €540,347 | €623,598 | +€83,252 | +15.4% |
| Equity | 10/15 | €488,003 | €566,039 | +€78,036 | +16.0% |
| Contributions | 10/11 | €3,420,000 | €3,420,000 | = | 0.0% |
| Reserves | 13 | €389,963 | €389,963 | = | 0.0% |
| Tax-exempt reserves | 132 | €295,692 | €295,692 | = | 0.0% |
| Distributable reserves | 133 | €94,272 | €94,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,321,961 | -€3,243,925 | +€78,036 | +2.3% |
| Amounts payable | 17/49 | €52,344 | €57,560 | +€5,216 | +10.0% |
| Amounts payable within one year | 42/48 | €46,256 | €54,470 | +€8,214 | +17.8% |
| Trade debts | 44 | €4,049 | €11,170 | +€7,121 | +176% |
| Suppliers | 440/4 | €4,049 | €11,170 | +€7,121 | +176% |
| Taxes, remuneration and social security | 45 | €31,261 | €43,300 | +€12,040 | +38.5% |
| Taxes | 450/3 | €31,261 | €43,300 | +€12,040 | +38.5% |
| Other amounts payable | 47/48 | €10,947 | - | -€10,947 | |
| Accrued charges and deferred income | 492/3 | €6,088 | €3,089 | -€2,998 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,061 | €2,220 | -€841 | -27.5% |
| Other operating charges | 640/8 | €1,374 | €1,356 | -€18 | -1.3% |
| Non-recurring operating charges | 66A | €8,845 | - | -€8,845 | |
| Gross operating margin | 9900 | €48,578 | €99,752 | +€51,174 | +105% |
| Operating profit (loss) | 9901 | €35,298 | €96,176 | +€60,878 | +172% |
| Financial income | 75/76B | €6,170 | €6,602 | +€433 | +7.0% |
| Recurring financial income | 75 | €6,170 | €6,602 | +€433 | +7.0% |
| Financial charges | 65/66B | €2,252 | €1,871 | -€381 | -16.9% |
| Recurring financial charges | 65 | €2,252 | €1,871 | -€381 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €39,216 | €100,907 | +€61,692 | +157% |
| Income taxes | 67/77 | €9,726 | €22,871 | +€13,145 | +135% |
| Profit (loss) for the period | 9904 | €29,490 | €78,036 | +€48,546 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €29,490 | €78,036 | +€48,546 | +165% |
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.