DRIES WILFRIED: 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 WILFRIED
Largest movements
- Cash +€364,360
up €364,360 (+2,424%), from €15,031 to €379,392
mainly Receivables within one year (+€187,024) and Receivables after one year (+€101,696)
- Receivables within one year -€187,024
down €187,024 (-31.3%), from €597,833 to €410,809
- Receivables after one year -€101,696
down €101,696 (-15.6%), from €652,785 to €551,089
- Tangible fixed assets -€20,268
down €20,268 (-27.3%), from €74,306 to €54,038
- Reserves +€57,288
up €57,288 (+4.9%), from €1.2m to €1.2m
of which Distributable reserves: +€57,288
- Gross operating margin -€1.3m
down €1.3m (-93.9%), from €1.4m to €84,811
- Taxes -€306,159
down €306,159 (-92.8%), from €329,939 to €23,779
- Staff costs -€74,065
down €74,065 (-99.6%), from €74,341 to €275
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 | €1,345,818 | €1,397,486 | +€51,669 | +3.8% |
| Fixed assets | 21/28 | €75,169 | €54,901 | -€20,268 | -27.0% |
| Tangible fixed assets | 22/27 | €74,306 | €54,038 | -€20,268 | -27.3% |
| Furniture and vehicles | 24 | €74,306 | €54,038 | -€20,268 | -27.3% |
| Financial fixed assets | 28 | €863 | €863 | = | 0.0% |
| Current assets | 29/58 | €1,270,649 | €1,342,585 | +€71,936 | +5.7% |
| Amounts receivable after more than one year | 29 | €652,785 | €551,089 | -€101,696 | -15.6% |
| Other amounts receivable | 291 | €652,785 | €551,089 | -€101,696 | -15.6% |
| Amounts receivable within one year | 40/41 | €597,833 | €410,809 | -€187,024 | -31.3% |
| Other amounts receivable | 41 | €597,833 | €410,809 | -€187,024 | -31.3% |
| Cash at bank and in hand | 54/58 | €15,031 | €379,392 | +€364,360 | +2,424% |
| Deferred charges and accrued income | 490/1 | €5,000 | €1,296 | -€3,704 | -74.1% |
| Total equity and liabilities | 10/49 | €1,345,818 | €1,397,486 | +€51,669 | +3.8% |
| Equity | 10/15 | €1,166,221 | €1,223,508 | +€57,288 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,160,021 | €1,217,308 | +€57,288 | +4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,158,161 | €1,215,448 | +€57,288 | +4.9% |
| Amounts payable | 17/49 | €179,597 | €173,978 | -€5,619 | -3.1% |
| Amounts payable after more than one year | 17 | €45,167 | €33,986 | -€11,181 | -24.8% |
| Financial debts | 170/4 | €45,167 | €33,986 | -€11,181 | -24.8% |
| Amounts payable within one year | 42/48 | €134,430 | €139,992 | +€5,562 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €18,958 | €11,181 | -€7,777 | -41.0% |
| Trade debts | 44 | €5,635 | €5,384 | -€251 | -4.5% |
| Suppliers | 440/4 | €5,635 | €5,384 | -€251 | -4.5% |
| Taxes, remuneration and social security | 45 | €109,837 | €123,427 | +€13,590 | +12.4% |
| Taxes | 450/3 | €109,837 | €123,427 | +€13,590 | +12.4% |
| Non-recurring operating income | 76A | €1,120,960 | - | -€1.1m | |
| Remuneration, social security and pensions | 62 | €74,341 | €275 | -€74,065 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,166 | €25,767 | +€8,601 | +50.1% |
| Other operating charges | 640/8 | €183 | €839 | +€656 | +358% |
| Non-recurring operating charges | 66A | €259,306 | - | -€259,306 | |
| Gross operating margin | 9900 | €1,391,590 | €84,811 | -€1.3m | -93.9% |
| Operating profit (loss) | 9901 | €1,040,595 | €57,930 | -€982,665 | -94.4% |
| Financial income | 75/76B | €16,168 | €25,775 | +€9,607 | +59.4% |
| Recurring financial income | 75 | €16,168 | €25,775 | +€9,607 | +59.4% |
| Financial charges | 65/66B | €14,959 | €2,638 | -€12,321 | -82.4% |
| Recurring financial charges | 65 | €14,959 | €2,638 | -€12,321 | -82.4% |
| Profit (loss) for the period before taxes | 9903 | €1,041,803 | €81,067 | -€960,736 | -92.2% |
| Income taxes | 67/77 | €329,939 | €23,779 | -€306,159 | -92.8% |
| Profit (loss) for the period | 9904 | €711,865 | €57,288 | -€654,577 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €711,865 | €57,288 | -€654,577 | -92.0% |
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 22 October 2026 via checked.be.