DRIEZEMANS: 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.
DRIEZEMANS
Largest movements
- Current investments +€10,247
up €10,247 (+25.6%), from €40,058 to €50,305
- Tangible fixed assets -€9,626
down €9,626 (-79.7%), from €12,072 to €2,446
of which Furniture and vehicles: -€9,140
- Cash +€5,577
up €5,577 (+161.5%), from €3,453 to €9,030
mainly Net result for the year (+€11,478) and Depreciation (+€9,626)
- Receivables within one year +€3,332
up €3,332 (+18.8%), from €17,706 to €21,038
of which Other amounts receivable: +€3,958
- Stocks and contracts +€1,650
up €1,650 (+49.3%), from €3,350 to €5,000
- Reserves +€11,478
up €11,478 (+23.6%), from €48,724 to €60,202
- Other debts +€3,335
up €3,335 (+62.4%), from €5,343 to €8,677
- Tax, wage and social debts -€2,339
down €2,339 (-51.8%), from €4,511 to €2,172
- Current portion of long-term debt -€1,462
no longer reported in 2025 (was €1,462)
- Gross operating margin -€2,237
down €2,237 (-7.7%), from €29,101 to €26,865
- Taxes -€547
down €547 (-10.6%), from €5,163 to €4,616
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 | €81,075 | €92,353 | +€11,278 | +13.9% |
| Fixed assets | 21/28 | €12,072 | €2,446 | -€9,626 | -79.7% |
| Tangible fixed assets | 22/27 | €12,072 | €2,446 | -€9,626 | -79.7% |
| Plant, machinery and equipment | 23 | €502 | €16 | -€486 | -96.7% |
| Furniture and vehicles | 24 | €11,570 | €2,430 | -€9,140 | -79.0% |
| Current assets | 29/58 | €69,003 | €89,907 | +€20,903 | +30.3% |
| Stocks and contracts in progress | 3 | €3,350 | €5,000 | +€1,650 | +49.3% |
| Stocks | 30/36 | €3,350 | €5,000 | +€1,650 | +49.3% |
| Amounts receivable within one year | 40/41 | €17,706 | €21,038 | +€3,332 | +18.8% |
| Trade receivables | 40 | €14,373 | €13,747 | -€626 | -4.4% |
| Other amounts receivable | 41 | €3,333 | €7,291 | +€3,958 | +118.8% |
| Current investments | 50/53 | €40,058 | €50,305 | +€10,247 | +25.6% |
| Cash at bank and in hand | 54/58 | €3,453 | €9,030 | +€5,577 | +161.5% |
| Deferred charges and accrued income | 490/1 | €4,437 | €4,533 | +€97 | +2.2% |
| Total equity and liabilities | 10/49 | €81,075 | €92,353 | +€11,278 | +13.9% |
| Equity | 10/15 | €67,389 | €78,867 | +€11,478 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,724 | €60,202 | +€11,478 | +23.6% |
| Distributable reserves | 133 | €48,724 | €60,202 | +€11,478 | +23.6% |
| Profit (loss) carried forward | 14 | €65 | €65 | = | 0.0% |
| Amounts payable | 17/49 | €13,687 | €13,486 | -€200 | -1.5% |
| Amounts payable within one year | 42/48 | €13,018 | €12,990 | -€28 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €1,462 | - | -€1,462 | |
| Trade debts | 44 | €1,702 | €2,140 | +€438 | +25.7% |
| Suppliers | 440/4 | €1,702 | €2,140 | +€438 | +25.7% |
| Taxes, remuneration and social security | 45 | €4,511 | €2,172 | -€2,339 | -51.8% |
| Taxes | 450/3 | €4,511 | €2,172 | -€2,339 | -51.8% |
| Other amounts payable | 47/48 | €5,343 | €8,677 | +€3,335 | +62.4% |
| Accrued charges and deferred income | 492/3 | €668 | €496 | -€172 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,732 | €9,626 | -€106 | -1.1% |
| Other operating charges | 640/8 | €938 | €965 | +€27 | +2.8% |
| Gross operating margin | 9900 | €29,101 | €26,865 | -€2,237 | -7.7% |
| Operating profit (loss) | 9901 | €18,431 | €16,274 | -€2,157 | -11.7% |
| Financial income | 75/76B | €464 | €346 | -€118 | -25.5% |
| Recurring financial income | 75 | €464 | €346 | -€118 | -25.5% |
| Financial charges | 65/66B | €704 | €526 | -€178 | -25.3% |
| Recurring financial charges | 65 | €704 | €526 | -€178 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €18,191 | €16,094 | -€2,097 | -11.5% |
| Income taxes | 67/77 | €5,163 | €4,616 | -€547 | -10.6% |
| Profit (loss) for the period | 9904 | €13,028 | €11,478 | -€1,550 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,028 | €11,478 | -€1,550 | -11.9% |
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 10 October 2026 via checked.be.