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
- Tangible fixed assets -€72,103
down €72,103 (-26.8%), from €269,289 to €197,186
of which Leasing and similar rights: -€56,882
- Stocks and contracts +€12,434
up €12,434 (+17.8%), from €70,022 to €82,456
- Deferred charges and accrued income +€6,921
up €6,921 (+33.9%), from €20,396 to €27,317
- Receivables within one year -€5,007
down €5,007 (-10.8%), from €46,228 to €41,220
of which Trade receivables: -€7,010
- Debts after one year -€54,360
down €54,360 (-27.0%), from €201,336 to €146,976
- Trade debts -€8,094
down €8,094 (-53.2%), from €15,207 to €7,113
- Reserves +€7,519
up €7,519 (+7.8%), from €96,768 to €104,287
of which Distributable reserves: +€10,825
- Staff costs +€31,158
up €31,158 (+51.8%), from €60,113 to €91,271
- Gross operating margin +€20,975
up €20,975 (+12.0%), from €175,463 to €196,439
- Taxes -€16,961
down €16,961, from €10,000 to -€6,961
- Depreciation +€11,790
up €11,790 (+19.4%), from €60,813 to €72,603
- Other operating charges -€2,113
down €2,113 (-9.3%), from €22,799 to €20,686
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 | €426,010 | €370,655 | -€55,355 | -13.0% |
| Fixed assets | 21/28 | €269,424 | €197,321 | -€72,103 | -26.8% |
| Tangible fixed assets | 22/27 | €269,289 | €197,186 | -€72,103 | -26.8% |
| Plant, machinery and equipment | 23 | €8,016 | €5,880 | -€2,136 | -26.6% |
| Furniture and vehicles | 24 | €18,913 | €9,995 | -€8,918 | -47.2% |
| Leasing and similar rights | 25 | €229,981 | €173,100 | -€56,882 | -24.7% |
| Other tangible fixed assets | 26 | €12,379 | €8,212 | -€4,168 | -33.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €156,586 | €173,333 | +€16,748 | +10.7% |
| Stocks and contracts in progress | 3 | €70,022 | €82,456 | +€12,434 | +17.8% |
| Stocks | 30/36 | €70,022 | €82,456 | +€12,434 | +17.8% |
| Amounts receivable within one year | 40/41 | €46,228 | €41,220 | -€5,007 | -10.8% |
| Trade receivables | 40 | €42,118 | €35,108 | -€7,010 | -16.6% |
| Other amounts receivable | 41 | €4,110 | €6,112 | +€2,003 | +48.7% |
| Cash at bank and in hand | 54/58 | €19,941 | €22,340 | +€2,400 | +12.0% |
| Deferred charges and accrued income | 490/1 | €20,396 | €27,317 | +€6,921 | +33.9% |
| Total equity and liabilities | 10/49 | €426,010 | €370,655 | -€55,355 | -13.0% |
| Equity | 10/15 | €115,368 | €122,887 | +€7,519 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,768 | €104,287 | +€7,519 | +7.8% |
| Tax-exempt reserves | 132 | €8,287 | €4,981 | -€3,306 | -39.9% |
| Distributable reserves | 133 | €88,481 | €99,306 | +€10,825 | +12.2% |
| Provisions and deferred taxes | 16 | €2,072 | €1,245 | -€826 | -39.9% |
| Deferred taxes | 168 | €2,072 | €1,245 | -€826 | -39.9% |
| Amounts payable | 17/49 | €308,571 | €246,523 | -€62,048 | -20.1% |
| Amounts payable after more than one year | 17 | €201,336 | €146,976 | -€54,360 | -27.0% |
| Financial debts | 170/4 | €201,336 | €146,976 | -€54,360 | -27.0% |
| Amounts payable within one year | 42/48 | €107,235 | €99,546 | -€7,688 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €52,182 | €54,360 | +€2,178 | +4.2% |
| Trade debts | 44 | €15,207 | €7,113 | -€8,094 | -53.2% |
| Suppliers | 440/4 | €15,207 | €7,113 | -€8,094 | -53.2% |
| Taxes, remuneration and social security | 45 | €25,661 | €26,389 | +€728 | +2.8% |
| Taxes | 450/3 | €12,587 | €15,291 | +€2,704 | +21.5% |
| Remuneration and social security | 454/9 | €13,074 | €11,098 | -€1,976 | -15.1% |
| Other amounts payable | 47/48 | €14,185 | €11,685 | -€2,500 | -17.6% |
| Non-recurring operating income | 76A | €7,204 | - | -€7,204 | |
| Remuneration, social security and pensions | 62 | €60,113 | €91,271 | +€31,158 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,813 | €72,603 | +€11,790 | +19.4% |
| Other operating charges | 640/8 | €22,799 | €20,686 | -€2,113 | -9.3% |
| Non-recurring operating charges | 66A | €260 | €243 | -€17 | -6.6% |
| Gross operating margin | 9900 | €175,463 | €196,439 | +€20,975 | +12.0% |
| Operating profit (loss) | 9901 | €31,478 | €11,636 | -€19,843 | -63.0% |
| Financial income | 75/76B | €103 | €52 | -€51 | -49.5% |
| Recurring financial income | 75 | €103 | €52 | -€51 | -49.5% |
| Financial charges | 65/66B | €11,853 | €11,957 | +€104 | +0.9% |
| Recurring financial charges | 65 | €11,853 | €11,957 | +€104 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €19,729 | -€269 | -€19,998 | |
| Transfer from deferred taxes | 780 | €826 | €826 | = | 0.0% |
| Income taxes | 67/77 | €10,000 | -€6,961 | -€16,961 | |
| Profit (loss) for the period | 9904 | €10,555 | €7,519 | -€3,037 | -28.8% |
| Transfer from tax-exempt reserves | 789 | €3,306 | €3,306 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,861 | €10,825 | -€3,037 | -21.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.