DRIGIMA: 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.
What changed
DRIGIMA
NACE 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€512,822
2024 · €330,036+€182,786
Equity
€6.4m
2024 · €5.9m+€512,822
Cash
€305,188
2024 · €408,008-€102,820
Balance sheet total
€17.4m
2024 · €17.5m-€132,403
Largest movements
Assets
- Tangible fixed assets -€352,779
down €352,779 (-3.7%), from €9.5m to €9.1m
of which Land and buildings: -€359,118
- Receivables within one year +€331,707
up €331,707 (+10.7%), from €3.1m to €3.4m
of which Trade receivables: +€179,425
Equity and liabilities
- Debts after one year -€971,395
down €971,395 (-86.3%), from €1.1m to €153,605
of which Financial debts: -€993,750
- Reserves +€512,822
up €512,822 (+8.8%), from €5.9m to €6.4m
of which Distributable reserves: +€597,022
- Current portion of long-term debt +€410,491
up €410,491 (+15.8%), from €2.6m to €3.0m
- Other debts +€213,375
up €213,375 (+2.9%), from €7.4m to €7.6m
Income statement
- Gross operating margin +€200,921
up €200,921 (+15.7%), from €1.3m to €1.5m
- Taxes +€34,651
up €34,651 (+20.1%), from €172,306 to €206,958
- Financial charges -€24,438
down €24,438 (-23.4%), from €104,348 to €79,910
of which Financial charges: -€24,271
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.
Result 2024
€330,036
Gross operating margin
+€200,921
Staff costs
+€1,738
Depreciation
-€12,771
Other operating charges
+€13,362
Financial income
-€10,251
Financial charges
+€24,438
Taxes
-€34,651
Result 2025
€512,822
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.
From operations
+€715,094
Investment
-€204,980
Financing
-€612,935
Cash 2024
€408,008
From operations (derived)
+€715,094
Net result for the year
+€512,822
Depreciation
+€557,758
Receivables within one year
-€331,707
Deferred charges and accrued income
+€8,511
Trade debts
-€44,956
Tax, wage and social debts
-€47,710
Other debts
+€213,375
Accrued charges and deferred income
-€152,999
Investment (derived)
-€204,980
Investment in fixed assets (net)
-€204,980
Financing
-€612,935
Debts after one year
-€971,395
Current portion of long-term debt
+€410,491
Short-term financial debts
-€52,031
Cash 2025
€305,188
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,533,372 | €17,400,969 | -€132,403 | -0.8% |
| Fixed assets | 21/28 | €11,728,677 | €11,375,898 | -€352,779 | -3.0% |
| Tangible fixed assets | 22/27 | €9,464,231 | €9,111,452 | -€352,779 | -3.7% |
| Land and buildings | 22 | €9,360,393 | €9,001,274 | -€359,118 | -3.8% |
| Plant, machinery and equipment | 23 | €91,933 | €99,302 | +€7,369 | +8.0% |
| Furniture and vehicles | 24 | €1,905 | €875 | -€1,030 | -54.1% |
| Other tangible fixed assets | 26 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,264,446 | €2,264,446 | = | 0.0% |
| Current assets | 29/58 | €5,804,695 | €6,025,071 | +€220,376 | +3.8% |
| Amounts receivable after more than one year | 29 | €2,200,000 | €2,200,000 | = | 0.0% |
| Other amounts receivable | 291 | €2,200,000 | €2,200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,089,896 | €3,421,603 | +€331,707 | +10.7% |
| Trade receivables | 40 | €149,879 | €329,304 | +€179,425 | +119.7% |
| Other amounts receivable | 41 | €2,940,016 | €3,092,299 | +€152,283 | +5.2% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €408,008 | €305,188 | -€102,820 | -25.2% |
| Deferred charges and accrued income | 490/1 | €106,790 | €98,279 | -€8,511 | -8.0% |
| Total equity and liabilities | 10/49 | €17,533,372 | €17,400,969 | -€132,403 | -0.8% |
| Equity | 10/15 | €5,869,833 | €6,382,655 | +€512,822 | +8.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €5,850,833 | €6,363,655 | +€512,822 | +8.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €884,100 | €799,900 | -€84,200 | -9.5% |
| Distributable reserves | 133 | €4,966,733 | €5,563,755 | +€597,022 | +12.0% |
| Amounts payable | 17/49 | €11,663,539 | €11,018,314 | -€645,225 | -5.5% |
| Amounts payable after more than one year | 17 | €1,125,000 | €153,605 | -€971,395 | -86.3% |
| Financial debts | 170/4 | €1,125,000 | €131,250 | -€993,750 | -88.3% |
| Other amounts payable | 178/9 | - | €22,355 | +€22,355 | |
| Amounts payable within one year | 42/48 | €10,355,440 | €10,834,609 | +€479,169 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €2,600,000 | €3,010,491 | +€410,491 | +15.8% |
| Financial debts | 43 | €83,574 | €31,543 | -€52,031 | -62.3% |
| Credit institutions | 430/8 | €83,574 | €31,543 | -€52,031 | -62.3% |
| Trade debts | 44 | €182,810 | €137,854 | -€44,956 | -24.6% |
| Suppliers | 440/4 | €182,810 | €137,854 | -€44,956 | -24.6% |
| Taxes, remuneration and social security | 45 | €103,664 | €55,954 | -€47,710 | -46.0% |
| Taxes | 450/3 | €100,498 | €52,770 | -€47,728 | -47.5% |
| Remuneration and social security | 454/9 | €3,166 | €3,184 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €7,385,392 | €7,598,767 | +€213,375 | +2.9% |
| Accrued charges and deferred income | 492/3 | €183,099 | €30,100 | -€152,999 | -83.6% |
| Non-recurring operating income | 76A | €45,000 | €0 | -€45,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,738 | - | -€1,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544,988 | €557,758 | +€12,771 | +2.3% |
| Other operating charges | 640/8 | €138,639 | €125,276 | -€13,362 | -9.6% |
| Gross operating margin | 9900 | €1,281,804 | €1,482,725 | +€200,921 | +15.7% |
| Operating profit (loss) | 9901 | €596,439 | €799,690 | +€203,250 | +34.1% |
| Financial income | 75/76B | €10,251 | €0 | -€10,251 | -100.0% |
| Recurring financial income | 75 | €10,251 | €0 | -€10,251 | -100.0% |
| Financial charges | 65/66B | €104,348 | €79,910 | -€24,438 | -23.4% |
| Recurring financial charges | 65 | €104,181 | €79,910 | -€24,271 | -23.3% |
| Non-recurring financial charges | 66B | €167 | €0 | -€167 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €502,342 | €719,780 | +€217,437 | +43.3% |
| Income taxes | 67/77 | €172,306 | €206,958 | +€34,651 | +20.1% |
| Profit (loss) for the period | 9904 | €330,036 | €512,822 | +€182,786 | +55.4% |
| Transfer from tax-exempt reserves | 789 | €261,400 | €210,500 | -€50,900 | -19.5% |
| Transfer to tax-exempt reserves | 689 | €252,600 | €126,300 | -€126,300 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €338,836 | €597,022 | +€258,186 | +76.2% |
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 5 October 2026 via checked.be.