DRIKA: 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.
DRIKA
Largest movements
- Tangible fixed assets +€404,385
up €404,385 (+34.2%), from €1.2m to €1.6m
of which Land and buildings: +€230,699
- Receivables after one year -€219,000
down €219,000 (-100%), from €219,000 to €0
- Deferred charges and accrued income -€179,076
down €179,076 (-96.0%), from €186,569 to €7,493
- Short-term financial debts +€307,491
up €307,491 (+20.2%), from €1.5m to €1.8m
- Reserves -€226,609
down €226,609 (-8.3%), from €2.7m to €2.5m
of which Distributable reserves: -€226,609
- Debts after one year -€77,411
down €77,411 (-18.0%), from €429,254 to €351,843
- Trade debts +€60,516
up €60,516 (+4,726%), from €1,281 to €61,796
- Tax, wage and social debts -€51,403
down €51,403 (-88.2%), from €58,284 to €6,881
of which Taxes: -€51,403
- Financial income -€422,536
down €422,536 (-97.2%), from €434,740 to €12,205
- Taxes -€54,042
down €54,042 (-54.8%), from €98,627 to €44,585
- Depreciation +€48,826
up €48,826 (+88.5%), from €55,144 to €103,970
- Financial charges -€15,655
down €15,655 (-16.1%), from €97,504 to €81,850
- Gross operating margin -€9,481
down €9,481 (-2.9%), from €331,747 to €322,266
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 | €4,864,610 | €4,859,757 | -€4,853 | -0.1% |
| Fixed assets | 21/28 | €4,278,554 | €4,682,939 | +€404,385 | +9.5% |
| Tangible fixed assets | 22/27 | €1,183,724 | €1,588,109 | +€404,385 | +34.2% |
| Land and buildings | 22 | €985,339 | €1,216,038 | +€230,699 | +23.4% |
| Plant, machinery and equipment | 23 | €5,895 | €4,784 | -€1,112 | -18.9% |
| Furniture and vehicles | 24 | €192,490 | €192,052 | -€438 | -0.2% |
| Assets under construction and advance payments | 27 | - | €175,235 | +€175,235 | |
| Financial fixed assets | 28 | €3,094,831 | €3,094,831 | = | 0.0% |
| Current assets | 29/58 | €586,056 | €176,818 | -€409,238 | -69.8% |
| Amounts receivable after more than one year | 29 | €219,000 | €0 | -€219,000 | -100% |
| Other amounts receivable | 291 | €219,000 | €0 | -€219,000 | -100% |
| Amounts receivable within one year | 40/41 | €57,568 | €82,423 | +€24,855 | +43.2% |
| Trade receivables | 40 | €10,000 | €1,173 | -€8,827 | -88.3% |
| Other amounts receivable | 41 | €47,568 | €81,250 | +€33,682 | +70.8% |
| Cash at bank and in hand | 54/58 | €122,919 | €86,901 | -€36,017 | -29.3% |
| Deferred charges and accrued income | 490/1 | €186,569 | €7,493 | -€179,076 | -96.0% |
| Total equity and liabilities | 10/49 | €4,864,610 | €4,859,757 | -€4,853 | -0.1% |
| Equity | 10/15 | €2,764,639 | €2,538,031 | -€226,609 | -8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,746,039 | €2,519,431 | -€226,609 | -8.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,744,179 | €2,517,571 | -€226,609 | -8.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,099,970 | €2,321,726 | +€221,756 | +10.6% |
| Amounts payable after more than one year | 17 | €429,254 | €351,843 | -€77,411 | -18.0% |
| Financial debts | 170/4 | €429,254 | €351,843 | -€77,411 | -18.0% |
| Amounts payable within one year | 42/48 | €1,670,716 | €1,969,883 | +€299,167 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €92,596 | €75,159 | -€17,437 | -18.8% |
| Financial debts | 43 | €1,518,556 | €1,826,047 | +€307,491 | +20.2% |
| Credit institutions | 430/8 | €1,518,556 | €1,826,047 | +€307,491 | +20.2% |
| Trade debts | 44 | €1,281 | €61,796 | +€60,516 | +4,726% |
| Suppliers | 440/4 | €1,281 | €61,796 | +€60,516 | +4,726% |
| Taxes, remuneration and social security | 45 | €58,284 | €6,881 | -€51,403 | -88.2% |
| Taxes | 450/3 | €58,284 | €6,881 | -€51,403 | -88.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €19,185 | +€19,185 | |
| Remuneration, social security and pensions | 62 | -€2,518 | €0 | +€2,518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,144 | €103,970 | +€48,826 | +88.5% |
| Other operating charges | 640/8 | €9,033 | €9,239 | +€205 | +2.3% |
| Gross operating margin | 9900 | €331,747 | €322,266 | -€9,481 | -2.9% |
| Operating profit (loss) | 9901 | €270,088 | €209,057 | -€61,030 | -22.6% |
| Financial income | 75/76B | €434,740 | €12,205 | -€422,536 | -97.2% |
| Recurring financial income | 75 | €434,740 | €12,205 | -€422,536 | -97.2% |
| Financial charges | 65/66B | €97,504 | €81,850 | -€15,655 | -16.1% |
| Recurring financial charges | 65 | €97,504 | €81,850 | -€15,655 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €607,323 | €139,413 | -€467,911 | -77.0% |
| Income taxes | 67/77 | €98,627 | €44,585 | -€54,042 | -54.8% |
| Profit (loss) for the period | 9904 | €508,696 | €94,828 | -€413,868 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €508,696 | €94,828 | -€413,868 | -81.4% |
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 25 October 2026 via checked.be.