DRIESCO: what changed
Two fiscal 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.
DRIESCO
Largest movements
- Current investments +€88,261
up €88,261 (+20.9%), from €421,909 to €510,170
- Receivables within one year -€87,225
down €87,225 (-95.0%), from €91,786 to €4,561
- Cash -€23,777
down €23,777 (-56.1%), from €42,405 to €18,628
mainly Current investments (-€88,261) and Short-term financial debts (-€50,000)
- Tangible fixed assets -€13,146
down €13,146 (-97.0%), from €13,546 to €400
of which Land and buildings: -€12,746
- Short-term financial debts -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Profit (loss) carried forward +€16,203
up €16,203 (+9.1%), from -€177,906 to -€161,703
- Financial income -€85,218
down €85,218 (-40.3%), from €211,676 to €126,458
of which Financial income: -€59,690
- Financial charges -€44,464
down €44,464 (-30.6%), from €145,081 to €100,617
of which Financial charges: -€27,300
- Gross operating margin +€28,184
up €28,184 (+80.0%), from -€35,225 to -€7,041
- Taxes -€3,012
down €3,012 (-92.1%), from €3,269 to €257
- Depreciation -€1,558
down €1,558 (-79.6%), from €1,958 to €400
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 | €569,646 | €533,759 | -€35,887 | -6.3% |
| Fixed assets | 21/28 | €13,546 | €400 | -€13,146 | -97.0% |
| Tangible fixed assets | 22/27 | €13,546 | €400 | -€13,146 | -97.0% |
| Land and buildings | 22 | €12,746 | - | -€12,746 | |
| Plant, machinery and equipment | 23 | €800 | €400 | -€400 | -50.0% |
| Current assets | 29/58 | €556,100 | €533,359 | -€22,741 | -4.1% |
| Amounts receivable within one year | 40/41 | €91,786 | €4,561 | -€87,225 | -95.0% |
| Other amounts receivable | 41 | €91,786 | €4,561 | -€87,225 | -95.0% |
| Current investments | 50/53 | €421,909 | €510,170 | +€88,261 | +20.9% |
| Cash at bank and in hand | 54/58 | €42,405 | €18,628 | -€23,777 | -56.1% |
| Total equity and liabilities | 10/49 | €569,646 | €533,759 | -€35,887 | -6.3% |
| Equity | 10/15 | €467,556 | €483,759 | +€16,203 | +3.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €583,462 | €583,462 | = | 0.0% |
| Non-distributable reserves | 130/1 | €70,962 | €70,962 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Own shares acquired | 1312 | €64,762 | €64,762 | = | 0.0% |
| Distributable reserves | 133 | €512,500 | €512,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€177,906 | -€161,703 | +€16,203 | +9.1% |
| Amounts payable | 17/49 | €102,090 | €50,000 | -€52,090 | -51.0% |
| Amounts payable within one year | 42/48 | €102,090 | €50,000 | -€52,090 | -51.0% |
| Financial debts | 43 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Credit institutions | 430/8 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Trade debts | 44 | €2,090 | - | -€2,090 | |
| Suppliers | 440/4 | €2,090 | - | -€2,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,958 | €400 | -€1,558 | -79.6% |
| Other operating charges | 640/8 | €1,883 | €1,940 | +€57 | +3.0% |
| Gross operating margin | 9900 | -€35,225 | -€7,041 | +€28,184 | +80.0% |
| Operating profit (loss) | 9901 | -€39,066 | -€9,381 | +€29,685 | +76.0% |
| Financial income | 75/76B | €211,676 | €126,458 | -€85,218 | -40.3% |
| Recurring financial income | 75 | €103,246 | €43,556 | -€59,690 | -57.8% |
| Non-recurring financial income | 76B | €108,430 | €82,902 | -€25,528 | -23.5% |
| Financial charges | 65/66B | €145,081 | €100,617 | -€44,464 | -30.6% |
| Recurring financial charges | 65 | €62,179 | €34,879 | -€27,300 | -43.9% |
| Non-recurring financial charges | 66B | €82,902 | €65,738 | -€17,164 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €27,529 | €16,460 | -€11,069 | -40.2% |
| Income taxes | 67/77 | €3,269 | €257 | -€3,012 | -92.1% |
| Profit (loss) for the period | 9904 | €24,260 | €16,203 | -€8,057 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,260 | €16,203 | -€8,057 | -33.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.