DRIEWERF CONSULTING & MANAGEMENT: what changed
DRIEWERF CONSULTING & MANAGEMENT
Largest movements
- Receivables within one year -€78,990
down €78,990 (-83.5%), from €94,643 to €15,654
of which Trade receivables: -€67,895
- Tangible fixed assets +€35,561
up €35,561 (+17.4%), from €204,960 to €240,521
of which Furniture and vehicles: +€36,835
- Cash +€26,716
up €26,716 (+1,320%), from €2,024 to €28,740
mainly Net result for the year (+€85,784) and Receivables within one year (+€78,990)
- Trade debts -€73,596
down €73,596 (-74.0%), from €99,475 to €25,879
- Reserves +€45,895
up €45,895 (+16.7%), from €274,308 to €320,203
of which Distributable reserves: +€45,895
- Tax, wage and social debts +€22,258
up €22,258 (+37.8%), from €58,896 to €81,154
of which Taxes: +€27,258
- Other debts +€15,263
up €15,263 (+1,018%), from €1,500 to €16,763
- Debts after one year -€11,927
down €11,927 (-4.2%), from €281,780 to €269,852
- Gross operating margin +€61,078
up €61,078 (+94.0%), from €64,972 to €126,050
- Financial income -€23,529
down €23,529 (-48.0%), from €49,000 to €25,471
- Taxes +€14,120
up €14,120 (+61.3%), from €23,019 to €37,139
- Depreciation +€8,050
up €8,050 (+74.4%), from €10,821 to €18,870
- Other operating charges +€2,715
up €2,715 (+175%), from €1,551 to €4,266
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €816,217 | €800,178 | -€16,039 | -2.0% |
| Fixed assets | 21/28 | €719,550 | €755,111 | +€35,561 | +4.9% |
| Tangible fixed assets | 22/27 | €204,960 | €240,521 | +€35,561 | +17.4% |
| Land and buildings | 22 | €177,191 | €176,485 | -€706 | -0.4% |
| Plant, machinery and equipment | 23 | €1,703 | €1,135 | -€568 | -33.3% |
| Furniture and vehicles | 24 | €26,066 | €62,901 | +€36,835 | +141% |
| Financial fixed assets | 28 | €514,590 | €514,590 | = | 0.0% |
| Current assets | 29/58 | €96,667 | €45,067 | -€51,600 | -53.4% |
| Amounts receivable within one year | 40/41 | €94,643 | €15,654 | -€78,990 | -83.5% |
| Trade receivables | 40 | €83,546 | €15,651 | -€67,895 | -81.3% |
| Other amounts receivable | 41 | €11,098 | €3 | -€11,095 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,024 | €28,740 | +€26,716 | +1,320% |
| Deferred charges and accrued income | 490/1 | - | €673 | +€673 | |
| Total equity and liabilities | 10/49 | €816,217 | €800,178 | -€16,039 | -2.0% |
| Equity | 10/15 | €299,739 | €345,635 | +€45,895 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €274,308 | €320,203 | +€45,895 | +16.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €308 | €308 | = | 0.0% |
| Distributable reserves | 133 | €272,140 | €318,035 | +€45,895 | +16.9% |
| Profit (loss) carried forward | 14 | €6,832 | €6,832 | = | 0.0% |
| Amounts payable | 17/49 | €516,478 | €454,543 | -€61,934 | -12.0% |
| Amounts payable after more than one year | 17 | €281,780 | €269,852 | -€11,927 | -4.2% |
| Financial debts | 170/4 | €281,780 | €269,852 | -€11,927 | -4.2% |
| Amounts payable within one year | 42/48 | €234,698 | €184,691 | -€50,007 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €71,548 | €60,895 | -€10,653 | -14.9% |
| Financial debts | 43 | €3,279 | €0 | -€3,279 | -100% |
| Credit institutions | 430/8 | €3,279 | €0 | -€3,279 | -100% |
| Trade debts | 44 | €99,475 | €25,879 | -€73,596 | -74.0% |
| Suppliers | 440/4 | €99,475 | €25,879 | -€73,596 | -74.0% |
| Taxes, remuneration and social security | 45 | €58,896 | €81,154 | +€22,258 | +37.8% |
| Taxes | 450/3 | €53,896 | €81,154 | +€27,258 | +50.6% |
| Remuneration and social security | 454/9 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts payable | 47/48 | €1,500 | €16,763 | +€15,263 | +1,018% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,821 | €18,870 | +€8,050 | +74.4% |
| Other operating charges | 640/8 | €1,551 | €4,266 | +€2,715 | +175% |
| Gross operating margin | 9900 | €64,972 | €126,050 | +€61,078 | +94.0% |
| Operating profit (loss) | 9901 | €52,600 | €102,913 | +€50,313 | +95.7% |
| Financial income | 75/76B | €49,000 | €25,471 | -€23,529 | -48.0% |
| Recurring financial income | 75 | €49,000 | €25,471 | -€23,529 | -48.0% |
| Financial charges | 65/66B | €6,912 | €5,461 | -€1,451 | -21.0% |
| Recurring financial charges | 65 | €6,912 | €5,461 | -€1,451 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €94,688 | €122,923 | +€28,235 | +29.8% |
| Income taxes | 67/77 | €23,019 | €37,139 | +€14,120 | +61.3% |
| Profit (loss) for the period | 9904 | €71,669 | €85,784 | +€14,115 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,669 | €85,784 | +€14,115 | +19.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.