DRIESSENS JOHAN: 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.
DRIESSENS JOHAN
Largest movements
- Cash +€490,567
up €490,567 (+453.9%), from €108,075 to €598,642
mainly Net result for the year (+€512,250) and Stocks and contracts (+€303,306)
- Stocks and contracts -€303,306
down €303,306 (-98.9%), from €306,602 to €3,296
- Tangible fixed assets +€211,149
up €211,149 (+27.4%), from €769,259 to €980,408
of which Plant, machinery and equipment: +€239,722
- Receivables within one year -€68,924
down €68,924 (-99.2%), from €69,498 to €573
of which Other amounts receivable: -€69,498
- Reserves +€512,250
up €512,250 (+221.3%), from €231,449 to €743,699
of which Distributable reserves: +€537,250
- Trade debts -€328,990
down €328,990 (-87.3%), from €376,795 to €47,805
- Tax, wage and social debts +€200,056
up €200,056 (+1315.6%), from €15,206 to €215,262
- Debts after one year -€66,309
down €66,309 (-22.6%), from €292,881 to €226,572
- Other debts +€31,453
up €31,453 (+248.1%), from €12,678 to €44,131
- Gross operating margin +€687,622
up €687,622 (+293.7%), from €234,088 to €921,711
- Taxes +€212,631
up €212,631 (+852.8%), from €24,934 to €237,565
- Depreciation +€30,911
up €30,911 (+27.6%), from €112,068 to €142,979
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 | €1,262,541 | €1,595,482 | +€332,941 | +26.4% |
| Fixed assets | 21/28 | €769,259 | €980,408 | +€211,149 | +27.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €769,259 | €980,408 | +€211,149 | +27.4% |
| Land and buildings | 22 | €392,395 | €343,967 | -€48,429 | -12.3% |
| Plant, machinery and equipment | 23 | €370,643 | €610,364 | +€239,722 | +64.7% |
| Furniture and vehicles | 24 | €6,221 | €26,077 | +€19,856 | +319.2% |
| Current assets | 29/58 | €493,282 | €615,073 | +€121,792 | +24.7% |
| Stocks and contracts in progress | 3 | €306,602 | €3,296 | -€303,306 | -98.9% |
| Stocks | 30/36 | €306,602 | €3,296 | -€303,306 | -98.9% |
| Amounts receivable within one year | 40/41 | €69,498 | €573 | -€68,924 | -99.2% |
| Trade receivables | 40 | €0 | €573 | +€573 | |
| Other amounts receivable | 41 | €69,498 | €0 | -€69,498 | -100.0% |
| Cash at bank and in hand | 54/58 | €108,075 | €598,642 | +€490,567 | +453.9% |
| Deferred charges and accrued income | 490/1 | €9,107 | €12,562 | +€3,455 | +37.9% |
| Total equity and liabilities | 10/49 | €1,262,541 | €1,595,482 | +€332,941 | +26.4% |
| Equity | 10/15 | €481,449 | €993,699 | +€512,250 | +106.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €231,449 | €743,699 | +€512,250 | +221.3% |
| Non-distributable reserves | 130/1 | €25,000 | €0 | -€25,000 | -100.0% |
| Reserves not available under the articles | 1311 | €25,000 | €0 | -€25,000 | -100.0% |
| Distributable reserves | 133 | €206,449 | €743,699 | +€537,250 | +260.2% |
| Amounts payable | 17/49 | €781,092 | €601,783 | -€179,309 | -23.0% |
| Amounts payable after more than one year | 17 | €292,881 | €226,572 | -€66,309 | -22.6% |
| Financial debts | 170/4 | €292,881 | €226,572 | -€66,309 | -22.6% |
| Amounts payable within one year | 42/48 | €488,211 | €373,507 | -€114,704 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €83,532 | €66,309 | -€17,222 | -20.6% |
| Trade debts | 44 | €376,795 | €47,805 | -€328,990 | -87.3% |
| Suppliers | 440/4 | €376,795 | €47,805 | -€328,990 | -87.3% |
| Taxes, remuneration and social security | 45 | €15,206 | €215,262 | +€200,056 | +1315.6% |
| Taxes | 450/3 | €15,206 | €215,262 | +€200,056 | +1315.6% |
| Other amounts payable | 47/48 | €12,678 | €44,131 | +€31,453 | +248.1% |
| Accrued charges and deferred income | 492/3 | €0 | €1,704 | +€1,704 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,068 | €142,979 | +€30,911 | +27.6% |
| Other operating charges | 640/8 | €10,569 | €11,830 | +€1,261 | +11.9% |
| Gross operating margin | 9900 | €234,088 | €921,711 | +€687,622 | +293.7% |
| Operating profit (loss) | 9901 | €111,452 | €766,902 | +€655,450 | +588.1% |
| Financial income | 75/76B | €70 | €1 | -€69 | -98.8% |
| Recurring financial income | 75 | €70 | €1 | -€69 | -98.8% |
| Financial charges | 65/66B | €13,704 | €17,088 | +€3,384 | +24.7% |
| Recurring financial charges | 65 | €13,704 | €17,088 | +€3,384 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €97,817 | €749,815 | +€651,998 | +666.5% |
| Income taxes | 67/77 | €24,934 | €237,565 | +€212,631 | +852.8% |
| Profit (loss) for the period | 9904 | €72,883 | €512,250 | +€439,366 | +602.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,883 | €512,250 | +€439,366 | +602.8% |
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 9 October 2026 via checked.be.