DRIES VANLERBERGHE: 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 VANLERBERGHE
Largest movements
- Cash +€43,239
up €43,239 (+88.2%), from €49,015 to €92,254
mainly Net result for the year (+€40,797) and Trade debts (+€8,991)
- Tangible fixed assets +€8,627
up €8,627 (+109%), from €7,943 to €16,570
of which Land and buildings: +€7,224
- Receivables within one year +€2,621
up €2,621 (+21.9%), from €11,960 to €14,581
of which Other amounts receivable: +€3,307
- Deferred charges and accrued income +€1,554
up €1,554 (+252%), from €617 to €2,172
- Reserves +€40,797
up €40,797 (+75.4%), from €54,123 to €94,921
- Trade debts +€8,991
up €8,991 (+692%), from €1,300 to €10,290
- Other debts +€6,127
up €6,127 (+2,230%), from €275 to €6,402
- Gross operating margin +€25,556
up €25,556 (+56.8%), from €44,957 to €70,513
- Taxes +€11,701
up €11,701 (+565%), from €2,070 to €13,770
- Staff costs +€8,387
new in 2025: €8,387
- Other operating charges -€2,941
down €2,941 (-76.2%), from €3,861 to €920
- Depreciation -€2,501
down €2,501 (-28.2%), from €8,883 to €6,381
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 | €69,535 | €125,577 | +€56,042 | +80.6% |
| Fixed assets | 21/28 | €7,943 | €16,570 | +€8,627 | +109% |
| Tangible fixed assets | 22/27 | €7,943 | €16,570 | +€8,627 | +109% |
| Land and buildings | 22 | €651 | €7,875 | +€7,224 | +1,110% |
| Plant, machinery and equipment | 23 | €3,663 | €5,484 | +€1,822 | +49.7% |
| Furniture and vehicles | 24 | €3,629 | €3,210 | -€419 | -11.5% |
| Current assets | 29/58 | €61,592 | €109,007 | +€47,414 | +77.0% |
| Amounts receivable within one year | 40/41 | €11,960 | €14,581 | +€2,621 | +21.9% |
| Trade receivables | 40 | €11,723 | €11,037 | -€686 | -5.9% |
| Other amounts receivable | 41 | €237 | €3,544 | +€3,307 | +1,395% |
| Cash at bank and in hand | 54/58 | €49,015 | €92,254 | +€43,239 | +88.2% |
| Deferred charges and accrued income | 490/1 | €617 | €2,172 | +€1,554 | +252% |
| Total equity and liabilities | 10/49 | €69,535 | €125,577 | +€56,042 | +80.6% |
| Equity | 10/15 | €56,123 | €96,921 | +€40,797 | +72.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €54,123 | €94,921 | +€40,797 | +75.4% |
| Distributable reserves | 133 | €54,123 | €94,921 | +€40,797 | +75.4% |
| Amounts payable | 17/49 | €13,412 | €28,656 | +€15,244 | +114% |
| Amounts payable within one year | 42/48 | €13,412 | €28,656 | +€15,244 | +114% |
| Trade debts | 44 | €1,300 | €10,290 | +€8,991 | +692% |
| Suppliers | 440/4 | €1,300 | €10,290 | +€8,991 | +692% |
| Taxes, remuneration and social security | 45 | €11,837 | €11,964 | +€127 | +1.1% |
| Taxes | 450/3 | €11,837 | €8,654 | -€3,183 | -26.9% |
| Remuneration and social security | 454/9 | - | €3,310 | +€3,310 | |
| Other amounts payable | 47/48 | €275 | €6,402 | +€6,127 | +2,230% |
| Remuneration, social security and pensions | 62 | - | €8,387 | +€8,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,883 | €6,381 | -€2,501 | -28.2% |
| Other operating charges | 640/8 | €3,861 | €920 | -€2,941 | -76.2% |
| Non-recurring operating charges | 66A | €23,112 | - | -€23,112 | |
| Gross operating margin | 9900 | €44,957 | €70,513 | +€25,556 | +56.8% |
| Operating profit (loss) | 9901 | €9,101 | €54,825 | +€45,724 | +502% |
| Financial income | 75/76B | €10 | €1 | -€9 | -87.8% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -87.8% |
| Financial charges | 65/66B | €599 | €259 | -€340 | -56.8% |
| Recurring financial charges | 65 | €599 | €259 | -€340 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €8,512 | €54,568 | +€46,056 | +541% |
| Income taxes | 67/77 | €2,070 | €13,770 | +€11,701 | +565% |
| Profit (loss) for the period | 9904 | €6,442 | €40,797 | +€34,355 | +533% |
| Profit (loss) for the period to be appropriated | 9905 | €6,442 | €40,797 | +€34,355 | +533% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.