DRIESCON BEHEER: 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.
DRIESCON BEHEER
Largest movements
- Tangible fixed assets +€429,794
up €429,794 (+109%), from €394,077 to €823,870
of which Land and buildings: +€298,990
- Current investments +€210,000
up €210,000 (+25.4%), from €825,330 to €1.0m
- Receivables after one year +€197,584
up €197,584 (+1,998%), from €9,891 to €207,475
- Cash -€137,075
down €137,075 (-16.0%), from €855,904 to €718,829
mainly Other debts (-€528,095) and Investment in fixed assets (net) (-€462,947)
- Reserves +€1.2m
up €1.2m (+24.9%), from €4.7m to €5.9m
- Other debts -€528,095
down €528,095 (-92.8%), from €568,900 to €40,805
- Financial income -€422,384
down €422,384 (-31.6%), from €1.3m to €913,142
- Gross operating margin +€47,845
up €47,845 (+10.9%), from €439,566 to €487,411
- Taxes -€31,368
down €31,368 (-17.4%), from €180,108 to €148,740
- Depreciation +€9,116
up €9,116 (+37.9%), from €24,037 to €33,153
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 | €5,335,183 | €5,996,645 | +€661,462 | +12.4% |
| Fixed assets | 21/28 | €3,594,077 | €4,023,870 | +€429,794 | +12.0% |
| Tangible fixed assets | 22/27 | €394,077 | €823,870 | +€429,794 | +109% |
| Land and buildings | 22 | - | €298,990 | +€298,990 | |
| Furniture and vehicles | 24 | €28,219 | €111,987 | +€83,768 | +297% |
| Other tangible fixed assets | 26 | €223,742 | €217,096 | -€6,645 | -3.0% |
| Assets under construction and advance payments | 27 | €142,116 | €195,798 | +€53,682 | +37.8% |
| Financial fixed assets | 28 | €3,200,000 | €3,200,000 | = | 0.0% |
| Current assets | 29/58 | €1,741,107 | €1,972,775 | +€231,669 | +13.3% |
| Amounts receivable after more than one year | 29 | €9,891 | €207,475 | +€197,584 | +1,998% |
| Other amounts receivable | 291 | €9,891 | €207,475 | +€197,584 | +1,998% |
| Amounts receivable within one year | 40/41 | €43,720 | €2,416 | -€41,304 | -94.5% |
| Other amounts receivable | 41 | €43,720 | €2,416 | -€41,304 | -94.5% |
| Current investments | 50/53 | €825,330 | €1,035,330 | +€210,000 | +25.4% |
| Cash at bank and in hand | 54/58 | €855,904 | €718,829 | -€137,075 | -16.0% |
| Deferred charges and accrued income | 490/1 | €6,261 | €8,725 | +€2,464 | +39.3% |
| Total equity and liabilities | 10/49 | €5,335,183 | €5,996,645 | +€661,462 | +12.4% |
| Equity | 10/15 | €4,736,268 | €5,914,459 | +€1.2m | +24.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,733,268 | €5,911,459 | +€1.2m | +24.9% |
| Distributable reserves | 133 | €4,733,268 | €5,911,459 | +€1.2m | +24.9% |
| Amounts payable | 17/49 | €598,915 | €82,187 | -€516,728 | -86.3% |
| Amounts payable within one year | 42/48 | €597,415 | €80,687 | -€516,728 | -86.5% |
| Trade debts | 44 | €20,051 | €20,444 | +€393 | +2.0% |
| Suppliers | 440/4 | €20,051 | €20,444 | +€393 | +2.0% |
| Taxes, remuneration and social security | 45 | €8,464 | €19,438 | +€10,974 | +130% |
| Taxes | 450/3 | €3,483 | €13,797 | +€10,314 | +296% |
| Remuneration and social security | 454/9 | €4,981 | €5,641 | +€660 | +13.3% |
| Other amounts payable | 47/48 | €568,900 | €40,805 | -€528,095 | -92.8% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €35,090 | €37,057 | +€1,967 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,037 | €33,153 | +€9,116 | +37.9% |
| Other operating charges | 640/8 | €1,757 | €3,255 | +€1,498 | +85.3% |
| Gross operating margin | 9900 | €439,566 | €487,411 | +€47,845 | +10.9% |
| Operating profit (loss) | 9901 | €378,682 | €413,946 | +€35,264 | +9.3% |
| Financial income | 75/76B | €1,335,526 | €913,142 | -€422,384 | -31.6% |
| Recurring financial income | 75 | €1,335,526 | €913,142 | -€422,384 | -31.6% |
| Financial charges | 65/66B | €458 | €157 | -€301 | -65.7% |
| Recurring financial charges | 65 | €458 | €157 | -€301 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €1,713,749 | €1,326,930 | -€386,819 | -22.6% |
| Income taxes | 67/77 | €180,108 | €148,740 | -€31,368 | -17.4% |
| Profit (loss) for the period | 9904 | €1,533,641 | €1,178,190 | -€355,451 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,533,641 | €1,178,190 | -€355,451 | -23.2% |
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.