DRIESSENS KINE: 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.
DRIESSENS KINE
Largest movements
- Cash +€30,066
up €30,066 (+124%), from €24,270 to €54,336
mainly Net result for the year (+€27,786) and Investment in fixed assets (net) (+€8,110)
- Tangible fixed assets -€9,704
down €9,704 (-50.6%), from €19,186 to €9,482
of which Furniture and vehicles: -€8,110
- Deferred charges and accrued income +€2,636
up €2,636 (+36.1%), from €7,311 to €9,947
- Receivables within one year +€2,305
new in 2025: €2,305
- Profit (loss) carried forward +€26,953
up €26,953 (+101%), from €26,804 to €53,757
- Debts after one year -€1,943
down €1,943 (-33.8%), from €5,743 to €3,801
- Other debts -€1,128
down €1,128 (-9.5%), from €11,917 to €10,789
- Tax, wage and social debts +€946
up €946 (+1,898%), from €50 to €996
- Depreciation -€4,604
down €4,604 (-74.3%), from €6,198 to €1,594
- Gross operating margin -€2,370
down €2,370 (-5.5%), from €42,783 to €40,412
- Other operating charges +€1,580
up €1,580 (+541%), from €292 to €1,873
- Financial charges +€685
up €685 (+118%), from €580 to €1,265
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 | €50,767 | €76,070 | +€25,304 | +49.8% |
| Fixed assets | 21/28 | €19,186 | €9,482 | -€9,704 | -50.6% |
| Tangible fixed assets | 22/27 | €19,186 | €9,482 | -€9,704 | -50.6% |
| Plant, machinery and equipment | 23 | €2,941 | €2,244 | -€698 | -23.7% |
| Furniture and vehicles | 24 | €8,110 | - | -€8,110 | |
| Other tangible fixed assets | 26 | €8,135 | €7,239 | -€897 | -11.0% |
| Current assets | 29/58 | €31,581 | €66,588 | +€35,007 | +111% |
| Amounts receivable within one year | 40/41 | - | €2,305 | +€2,305 | |
| Trade receivables | 40 | - | €2,305 | +€2,305 | |
| Cash at bank and in hand | 54/58 | €24,270 | €54,336 | +€30,066 | +124% |
| Deferred charges and accrued income | 490/1 | €7,311 | €9,947 | +€2,636 | +36.1% |
| Total equity and liabilities | 10/49 | €50,767 | €76,070 | +€25,304 | +49.8% |
| Equity | 10/15 | €30,804 | €57,757 | +€26,953 | +87.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,804 | €53,757 | +€26,953 | +101% |
| Amounts payable | 17/49 | €19,963 | €18,313 | -€1,650 | -8.3% |
| Amounts payable after more than one year | 17 | €5,743 | €3,801 | -€1,943 | -33.8% |
| Financial debts | 170/4 | €5,743 | €3,801 | -€1,943 | -33.8% |
| Amounts payable within one year | 42/48 | €13,899 | €13,693 | -€206 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €1,850 | €1,908 | +€58 | +3.1% |
| Trade debts | 44 | €82 | - | -€82 | |
| Suppliers | 440/4 | €82 | - | -€82 | |
| Taxes, remuneration and social security | 45 | €50 | €996 | +€946 | +1,898% |
| Taxes | 450/3 | €50 | €996 | +€946 | +1,898% |
| Other amounts payable | 47/48 | €11,917 | €10,789 | -€1,128 | -9.5% |
| Accrued charges and deferred income | 492/3 | €321 | €819 | +€499 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,198 | €1,594 | -€4,604 | -74.3% |
| Other operating charges | 640/8 | €292 | €1,873 | +€1,580 | +541% |
| Gross operating margin | 9900 | €42,783 | €40,412 | -€2,370 | -5.5% |
| Operating profit (loss) | 9901 | €36,292 | €36,945 | +€653 | +1.8% |
| Financial income | 75/76B | €0 | €102 | +€102 | +102,060% |
| Recurring financial income | 75 | €0 | €102 | +€102 | +102,060% |
| Financial charges | 65/66B | €580 | €1,265 | +€685 | +118% |
| Recurring financial charges | 65 | €580 | €1,265 | +€685 | +118% |
| Profit (loss) for the period before taxes | 9903 | €35,713 | €35,783 | +€70 | +0.2% |
| Income taxes | 67/77 | €8,050 | €7,997 | -€53 | -0.7% |
| Profit (loss) for the period | 9904 | €27,663 | €27,786 | +€123 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,663 | €27,786 | +€123 | +0.4% |
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 21 October 2026 via checked.be.