DRIESEN: 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.
What changed
DRIESEN
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€656,765
2024 · €753,721-€96,956
Equity
€10.9m
2024 · €10.2m+€656,765
Cash
€1.3m
2024 · €3.9m-€2.5m
Balance sheet total
€19.5m
2024 · €16.6m+€3.0m
Largest movements
Assets
- Stocks and contracts +€3.1m
up €3.1m (+38.0%), from €8.3m to €11.4m
- Cash -€2.5m
down €2.5m (-65.5%), from €3.9m to €1.3m
mainly Stocks and contracts (-€3.1m) and Receivables within one year (-€2.4m)
- Receivables within one year +€2.4m
up €2.4m (+99.0%), from €2.4m to €4.8m
of which Trade receivables: +€1.6m
Equity and liabilities
- Trade debts +€1.4m
up €1.4m (+27.2%), from €5.1m to €6.4m
- Other debts +€1.0m
up €1.0m (+701.0%), from €142,956 to €1.1m
- Reserves +€656,765
up €656,765 (+6.6%), from €10.0m to €10.6m
of which Distributable reserves: +€656,765
Income statement
- Goods and materials -€3.3m
down €3.3m (-11.1%), from €29.8m to €26.5m
of which Change in stocks: decrease (increase): -€2.8m
- Turnover -€2.8m
down €2.8m (-8.4%), from €33.1m to €30.3m
- Other operating income -€582,069
down €582,069 (-67.7%), from €860,387 to €278,318
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.
Result 2024
€753,721
Turnover
-€2.8m
Other operating income
-€582,069
Goods and materials
+€3.3m
Services and other goods
+€12,315
Staff costs
-€95,806
Depreciation
-€38,455
Other operating charges
+€15,440
Other operating items
+€11,847
Financial income
-€6,500
Financial charges
-€1,003
Taxes
+€33,348
Result 2025
€656,765
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.
From operations
-€2.3m
Investment
-€193,848
Financing
€0
Cash 2024
€3.9m
From operations (derived)
-€2.3m
Net result for the year
+€656,765
Depreciation
+€196,765
Stocks and contracts
-€3.1m
Receivables within one year
-€2.4m
Deferred charges and accrued income
+€2
Trade debts
+€1.4m
Tax, wage and social debts
-€61,406
Other debts
+€1.0m
Accrued charges and deferred income
+€11,151
Investment (derived)
-€193,848
Investment in fixed assets (net)
-€193,848
Cash 2025
€1.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,564,081 | €19,549,756 | +€3.0m | +18.0% |
| Fixed assets | 21/28 | €2,034,734 | €2,031,817 | -€2,917 | -0.1% |
| Tangible fixed assets | 22/27 | €692,734 | €689,817 | -€2,917 | -0.4% |
| Land and buildings | 22 | €233,557 | €233,707 | +€149 | +0.1% |
| Plant, machinery and equipment | 23 | €150,247 | €236,678 | +€86,431 | +57.5% |
| Furniture and vehicles | 24 | €308,930 | €219,432 | -€89,497 | -29.0% |
| Financial fixed assets | 28 | €1,342,000 | €1,342,000 | = | 0.0% |
| Affiliated companies | 280/1 | €1,342,000 | €1,342,000 | = | 0.0% |
| Participating interests | 280 | €1,342,000 | €1,342,000 | = | 0.0% |
| Current assets | 29/58 | €14,529,347 | €17,517,939 | +€3.0m | +20.6% |
| Stocks and contracts in progress | 3 | €8,258,017 | €11,393,582 | +€3.1m | +38.0% |
| Stocks | 30/36 | €8,258,017 | €11,393,582 | +€3.1m | +38.0% |
| Goods purchased for resale | 34 | €8,258,017 | €11,393,582 | +€3.1m | +38.0% |
| Amounts receivable within one year | 40/41 | €2,407,512 | €4,789,963 | +€2.4m | +99.0% |
| Trade receivables | 40 | €1,136,953 | €2,773,706 | +€1.6m | +144.0% |
| Other amounts receivable | 41 | €1,270,559 | €2,016,257 | +€745,698 | +58.7% |
| Cash at bank and in hand | 54/58 | €3,863,817 | €1,334,394 | -€2.5m | -65.5% |
| Deferred charges and accrued income | 490/1 | €2 | - | -€2 | |
| Total equity and liabilities | 10/49 | €16,564,081 | €19,549,756 | +€3.0m | +18.0% |
| Equity | 10/15 | €10,239,582 | €10,896,347 | +€656,765 | +6.4% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Capital | 10 | €248,000 | €248,000 | = | 0.0% |
| Issued capital | 100 | €248,000 | €248,000 | = | 0.0% |
| Reserves | 13 | €9,991,582 | €10,648,347 | +€656,765 | +6.6% |
| Non-distributable reserves | 130/1 | €24,800 | €24,800 | = | 0.0% |
| Legal reserve | 130 | €24,800 | €24,800 | = | 0.0% |
| Distributable reserves | 133 | €9,966,782 | €10,623,547 | +€656,765 | +6.6% |
| Amounts payable | 17/49 | €6,324,499 | €8,653,409 | +€2.3m | +36.8% |
| Amounts payable within one year | 42/48 | €5,638,484 | €7,956,243 | +€2.3m | +41.1% |
| Trade debts | 44 | €5,059,810 | €6,436,855 | +€1.4m | +27.2% |
| Suppliers | 440/4 | €5,059,810 | €6,436,855 | +€1.4m | +27.2% |
| Taxes, remuneration and social security | 45 | €435,718 | €374,311 | -€61,406 | -14.1% |
| Taxes | 450/3 | €161,383 | €128,987 | -€32,397 | -20.1% |
| Remuneration and social security | 454/9 | €274,334 | €245,325 | -€29,009 | -10.6% |
| Other amounts payable | 47/48 | €142,956 | €1,145,076 | +€1.0m | +701.0% |
| Accrued charges and deferred income | 492/3 | €686,015 | €697,166 | +€11,151 | +1.6% |
| Operating income | 70/76A | €33,940,542 | €30,594,779 | -€3.3m | -9.9% |
| Turnover | 70 | €33,080,154 | €30,316,460 | -€2.8m | -8.4% |
| Other operating income | 74 | €860,387 | €278,318 | -€582,069 | -67.7% |
| Operating charges | 60/66A | €32,926,856 | €29,703,895 | -€3.2m | -9.8% |
| Goods for resale, raw materials and consumables | 60 | €29,802,069 | €26,484,450 | -€3.3m | -11.1% |
| Purchases | 600/8 | €30,100,902 | €29,620,015 | -€480,887 | -1.6% |
| Change in stocks: decrease (increase) | 609 | -€298,833 | -€3,135,566 | -€2.8m | -949.3% |
| Services and other goods | 61 | €1,090,479 | €1,078,164 | -€12,315 | -1.1% |
| Remuneration, social security and pensions | 62 | €1,794,335 | €1,890,141 | +€95,806 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,310 | €196,765 | +€38,455 | +24.3% |
| Other operating charges | 640/8 | €69,815 | €54,375 | -€15,440 | -22.1% |
| Non-recurring operating charges | 66A | €11,847 | - | -€11,847 | |
| Operating profit (loss) | 9901 | €1,013,686 | €890,884 | -€122,802 | -12.1% |
| Financial income | 75/76B | €6,500 | - | -€6,500 | |
| Recurring financial income | 75 | €6,500 | - | -€6,500 | |
| Income from financial fixed assets | 750 | €6,500 | - | -€6,500 | |
| Financial charges | 65/66B | €7,950 | €8,953 | +€1,003 | +12.6% |
| Recurring financial charges | 65 | €7,950 | €8,953 | +€1,003 | +12.6% |
| Debt charges | 650 | €7,950 | €8,953 | +€1,003 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €1,012,236 | €881,931 | -€130,305 | -12.9% |
| Income taxes | 67/77 | €258,514 | €225,166 | -€33,348 | -12.9% |
| Taxes | 670/3 | €258,514 | €225,166 | -€33,348 | -12.9% |
| Profit (loss) for the period | 9904 | €753,721 | €656,765 | -€96,956 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €753,721 | €656,765 | -€96,956 | -12.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.