DRIESMANS YANNIC: 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.
DRIESMANS YANNIC
Largest movements
- Tangible fixed assets -€51,353
down €51,353 (-18.5%), from €277,579 to €226,226
of which Furniture and vehicles: -€40,545
- Cash +€33,404
up €33,404 (+22.9%), from €146,008 to €179,412
mainly Depreciation (+€80,652) and Trade debts (+€13,744)
- Stocks and contracts +€12,976
up €12,976, from €0 to €12,976
- Debts after one year -€34,988
down €34,988 (-45.5%), from €76,861 to €41,872
- Trade debts +€13,744
up €13,744 (+243%), from €5,649 to €19,394
- Profit (loss) carried forward +€12,908
up €12,908 (+14.4%), from -€89,855 to -€76,946
- Advances received +€10,500
new in 2025: €10,500
- Other debts -€9,434
down €9,434 (-6.0%), from €158,066 to €148,632
- Gross operating margin +€26,133
up €26,133 (+29.0%), from €90,067 to €116,199
- Staff costs -€24,151
down €24,151 (-94.1%), from €25,663 to €1,512
- Depreciation -€5,868
down €5,868 (-6.8%), from €86,520 to €80,652
- Other operating charges +€3,241
up €3,241 (+53.3%), from €6,082 to €9,324
- Financial charges -€2,685
down €2,685 (-18.5%), from €14,477 to €11,793
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 | €450,837 | €442,171 | -€8,666 | -1.9% |
| Fixed assets | 21/28 | €277,984 | €226,631 | -€51,353 | -18.5% |
| Tangible fixed assets | 22/27 | €277,579 | €226,226 | -€51,353 | -18.5% |
| Land and buildings | 22 | €126,357 | €112,052 | -€14,305 | -11.3% |
| Plant, machinery and equipment | 23 | €41,734 | €45,231 | +€3,498 | +8.4% |
| Furniture and vehicles | 24 | €109,488 | €68,943 | -€40,545 | -37.0% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €172,853 | €215,539 | +€42,686 | +24.7% |
| Stocks and contracts in progress | 3 | €0 | €12,976 | +€12,976 | |
| Stocks | 30/36 | €0 | €12,976 | +€12,976 | |
| Amounts receivable within one year | 40/41 | €21,627 | €18,381 | -€3,246 | -15.0% |
| Trade receivables | 40 | €17,158 | €12,912 | -€4,246 | -24.7% |
| Other amounts receivable | 41 | €4,469 | €5,469 | +€1,000 | +22.4% |
| Cash at bank and in hand | 54/58 | €146,008 | €179,412 | +€33,404 | +22.9% |
| Deferred charges and accrued income | 490/1 | €5,218 | €4,771 | -€448 | -8.6% |
| Total equity and liabilities | 10/49 | €450,837 | €442,171 | -€8,666 | -1.9% |
| Equity | 10/15 | €167,573 | €180,482 | +€12,908 | +7.7% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €138,828 | €138,828 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,860 | €0 | -€11,860 | -100% |
| Reserves not available under the articles | 1311 | €11,860 | €0 | -€11,860 | -100% |
| Distributable reserves | 133 | €126,968 | €138,828 | +€11,860 | +9.3% |
| Profit (loss) carried forward | 14 | -€89,855 | -€76,946 | +€12,908 | +14.4% |
| Amounts payable | 17/49 | €283,264 | €261,689 | -€21,575 | -7.6% |
| Amounts payable after more than one year | 17 | €76,861 | €41,872 | -€34,988 | -45.5% |
| Financial debts | 170/4 | €76,861 | €41,872 | -€34,988 | -45.5% |
| Amounts payable within one year | 42/48 | €200,403 | €213,817 | +€13,414 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €34,400 | €34,988 | +€588 | +1.7% |
| Trade debts | 44 | €5,649 | €19,394 | +€13,744 | +243% |
| Suppliers | 440/4 | €5,649 | €19,394 | +€13,744 | +243% |
| Advances received on contracts in progress | 46 | - | €10,500 | +€10,500 | |
| Taxes, remuneration and social security | 45 | €2,287 | €303 | -€1,985 | -86.8% |
| Taxes | 450/3 | €264 | €296 | +€31 | +11.9% |
| Remuneration and social security | 454/9 | €2,023 | €7 | -€2,016 | -99.7% |
| Other amounts payable | 47/48 | €158,066 | €148,632 | -€9,434 | -6.0% |
| Accrued charges and deferred income | 492/3 | €6,000 | €6,000 | = | 0.0% |
| Non-recurring operating income | 76A | €7,433 | €14,346 | +€6,914 | +93.0% |
| Remuneration, social security and pensions | 62 | €25,663 | €1,512 | -€24,151 | -94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,520 | €80,652 | -€5,868 | -6.8% |
| Other operating charges | 640/8 | €6,082 | €9,324 | +€3,241 | +53.3% |
| Gross operating margin | 9900 | €90,067 | €116,199 | +€26,133 | +29.0% |
| Operating profit (loss) | 9901 | -€28,200 | €24,711 | +€52,911 | |
| Financial income | 75/76B | €348 | €283 | -€65 | -18.7% |
| Recurring financial income | 75 | €348 | €283 | -€65 | -18.7% |
| Financial charges | 65/66B | €14,477 | €11,793 | -€2,685 | -18.5% |
| Recurring financial charges | 65 | €14,477 | €11,793 | -€2,685 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | -€42,329 | €13,201 | +€55,530 | |
| Income taxes | 67/77 | €246 | €293 | +€47 | +19.0% |
| Profit (loss) for the period | 9904 | -€42,575 | €12,908 | +€55,483 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,575 | €12,908 | +€55,483 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.