DRIES VANMEERT: 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 VANMEERT
Largest movements
- Cash +€32,327
up €32,327 (+153%), from €21,067 to €53,394
mainly Net result for the year (+€23,753) and Other debts (+€2,555)
- Receivables within one year -€2,316
down €2,316 (-24.3%), from €9,544 to €7,228
- Reserves +€23,753
up €23,753 (+149%), from €15,929 to €39,682
- Other debts +€2,555
up €2,555 (+79.2%), from €3,228 to €5,784
- Tax, wage and social debts +€2,480
up €2,480 (+36.6%), from €6,777 to €9,258
- Trade debts +€1,033
up €1,033 (+2,705%), from €38 to €1,072
- Gross operating margin +€10,045
up €10,045 (+50.0%), from €20,090 to €30,136
- Taxes +€1,963
up €1,963 (+49.1%), from €3,998 to €5,961
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 | €31,102 | €61,114 | +€30,012 | +96.5% |
| Current assets | 29/58 | €31,102 | €61,114 | +€30,012 | +96.5% |
| Amounts receivable within one year | 40/41 | €9,544 | €7,228 | -€2,316 | -24.3% |
| Trade receivables | 40 | €9,544 | €7,228 | -€2,316 | -24.3% |
| Cash at bank and in hand | 54/58 | €21,067 | €53,394 | +€32,327 | +153% |
| Deferred charges and accrued income | 490/1 | €492 | €492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €31,102 | €61,114 | +€30,012 | +96.5% |
| Equity | 10/15 | €20,929 | €44,682 | +€23,753 | +113% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,929 | €39,682 | +€23,753 | +149% |
| Distributable reserves | 133 | €15,929 | €39,682 | +€23,753 | +149% |
| Amounts payable | 17/49 | €10,173 | €16,432 | +€6,259 | +61.5% |
| Amounts payable within one year | 42/48 | €10,044 | €16,113 | +€6,069 | +60.4% |
| Trade debts | 44 | €38 | €1,072 | +€1,033 | +2,705% |
| Suppliers | 440/4 | €38 | €1,072 | +€1,033 | +2,705% |
| Taxes, remuneration and social security | 45 | €6,777 | €9,258 | +€2,480 | +36.6% |
| Taxes | 450/3 | €6,777 | €9,258 | +€2,480 | +36.6% |
| Other amounts payable | 47/48 | €3,228 | €5,784 | +€2,555 | +79.2% |
| Accrued charges and deferred income | 492/3 | €129 | €319 | +€190 | +146% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €20,090 | €30,136 | +€10,045 | +50.0% |
| Operating profit (loss) | 9901 | €20,090 | €30,016 | +€9,925 | +49.4% |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €163 | €361 | +€197 | +121% |
| Recurring financial charges | 65 | €163 | €361 | +€197 | +121% |
| Profit (loss) for the period before taxes | 9903 | €19,927 | €29,714 | +€9,787 | +49.1% |
| Income taxes | 67/77 | €3,998 | €5,961 | +€1,963 | +49.1% |
| Profit (loss) for the period | 9904 | €15,929 | €23,753 | +€7,824 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,929 | €23,753 | +€7,824 | +49.1% |
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 20 October 2026 via checked.be.