DRIES VANLINT: 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 VANLINT
Largest movements
- Receivables within one year +€73,229
up €73,229 (+309.8%), from €23,635 to €96,864
of which Trade receivables: +€72,000
- Financial fixed assets -€70,000
down €70,000 (-70.0%), from €100,000 to €30,000
- Tangible fixed assets +€31,116
up €31,116 (+469.7%), from €6,625 to €37,741
of which Land and buildings: +€28,271
- Cash +€13,532
up €13,532 (+44.2%), from €30,625 to €44,157
mainly Net result for the year (+€145,542) and Investment in fixed assets (net) (+€37,073)
- Other debts +€26,150
up €26,150 (+19.8%), from €132,100 to €158,250
- Tax, wage and social debts +€20,618
up €20,618 (+203.7%), from €10,122 to €30,740
- Gross operating margin +€90,540
up €90,540 (+91.3%), from €99,213 to €189,752
- Taxes +€21,387
up €21,387 (+97.7%), from €21,897 to €43,284
- Other operating charges +€3,895
up €3,895 (+658.8%), from €591 to €4,486
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.
Cash bridge derived
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 | €160,885 | €209,288 | +€48,402 | +30.1% |
| Fixed assets | 21/28 | €106,625 | €67,741 | -€38,884 | -36.5% |
| Tangible fixed assets | 22/27 | €6,625 | €37,741 | +€31,116 | +469.7% |
| Land and buildings | 22 | - | €28,271 | +€28,271 | |
| Plant, machinery and equipment | 23 | €6,625 | €9,471 | +€2,845 | +42.9% |
| Financial fixed assets | 28 | €100,000 | €30,000 | -€70,000 | -70.0% |
| Current assets | 29/58 | €54,260 | €141,546 | +€87,286 | +160.9% |
| Amounts receivable within one year | 40/41 | €23,635 | €96,864 | +€73,229 | +309.8% |
| Trade receivables | 40 | - | €72,000 | +€72,000 | |
| Other amounts receivable | 41 | €23,635 | €24,864 | +€1,229 | +5.2% |
| Cash at bank and in hand | 54/58 | €30,625 | €44,157 | +€13,532 | +44.2% |
| Deferred charges and accrued income | 490/1 | - | €525 | +€525 | |
| Total equity and liabilities | 10/49 | €160,885 | €209,288 | +€48,402 | +30.1% |
| Equity | 10/15 | €18,600 | €19,142 | +€542 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €542 | +€542 | |
| Amounts payable | 17/49 | €142,285 | €190,145 | +€47,860 | +33.6% |
| Amounts payable within one year | 42/48 | €142,285 | €190,145 | +€47,860 | +33.6% |
| Trade debts | 44 | €63 | €1,155 | +€1,092 | +1722.4% |
| Suppliers | 440/4 | €63 | €1,155 | +€1,092 | +1722.4% |
| Taxes, remuneration and social security | 45 | €10,122 | €30,740 | +€20,618 | +203.7% |
| Taxes | 450/3 | €10,122 | €30,740 | +€20,618 | +203.7% |
| Other amounts payable | 47/48 | €132,100 | €158,250 | +€26,150 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,229 | €1,811 | +€582 | +47.4% |
| Other operating charges | 640/8 | €591 | €4,486 | +€3,895 | +658.8% |
| Gross operating margin | 9900 | €99,213 | €189,752 | +€90,540 | +91.3% |
| Operating profit (loss) | 9901 | €97,392 | €183,454 | +€86,062 | +88.4% |
| Financial income | 75/76B | €6,653 | €5,458 | -€1,194 | -18.0% |
| Recurring financial income | 75 | €6,653 | €5,458 | -€1,194 | -18.0% |
| Financial charges | 65/66B | €47 | €86 | +€39 | +81.5% |
| Recurring financial charges | 65 | €47 | €86 | +€39 | +81.5% |
| Profit (loss) for the period before taxes | 9903 | €103,998 | €188,827 | +€84,829 | +81.6% |
| Income taxes | 67/77 | €21,897 | €43,284 | +€21,387 | +97.7% |
| Profit (loss) for the period | 9904 | €82,100 | €145,542 | +€63,442 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,100 | €145,542 | +€63,442 | +77.3% |
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 11 October 2026 via checked.be.