DRIM TIM: 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.
DRIM TIM
Largest movements
- Cash -€10,857
down €10,857 (-48.0%), from €22,605 to €11,747
mainly Net result for the year (-€122,475) and Debts after one year (-€54,021)
- Receivables within one year -€9,311
down €9,311 (-35.4%), from €26,328 to €17,017
of which Other amounts receivable: -€9,342
- Tangible fixed assets -€1,958
down €1,958 (-68.8%), from €2,844 to €887
- Stocks and contracts -€1,159
down €1,159 (-23.4%), from €4,944 to €3,785
- Trade debts +€138,753
up €138,753 (+492.7%), from €28,161 to €166,914
- Profit (loss) carried forward -€122,475
down €122,475 (-161.5%), from -€75,828 to -€198,304
- Debts after one year -€54,021
down €54,021 (-73.1%), from €73,861 to €19,840
of which Trade debts: -€44,145
- Tax, wage and social debts +€14,361
up €14,361 (+32.7%), from €43,858 to €58,219
of which Remuneration and social security: +€8,513
- Gross operating margin -€56,939
down €56,939 (-33.9%), from €167,855 to €110,917
- Staff costs +€50,998
up €50,998 (+33.5%), from €152,269 to €203,267
- Other operating charges +€24,577
up €24,577 (+829.0%), from €2,965 to €27,542
- Financial charges +€1,838
up €1,838 (+400.0%), from €459 to €2,297
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 | €78,137 | €55,514 | -€22,622 | -29.0% |
| Fixed assets | 21/28 | €3,191 | €1,234 | -€1,958 | -61.3% |
| Tangible fixed assets | 22/27 | €2,844 | €887 | -€1,958 | -68.8% |
| Other tangible fixed assets | 26 | €2,844 | €887 | -€1,958 | -68.8% |
| Financial fixed assets | 28 | €347 | €347 | = | 0.0% |
| Current assets | 29/58 | €74,945 | €54,280 | -€20,665 | -27.6% |
| Stocks and contracts in progress | 3 | €4,944 | €3,785 | -€1,159 | -23.4% |
| Stocks | 30/36 | €4,944 | €3,785 | -€1,159 | -23.4% |
| Amounts receivable within one year | 40/41 | €26,328 | €17,017 | -€9,311 | -35.4% |
| Trade receivables | 40 | - | €31 | +€31 | |
| Other amounts receivable | 41 | €26,328 | €16,986 | -€9,342 | -35.5% |
| Cash at bank and in hand | 54/58 | €22,605 | €11,747 | -€10,857 | -48.0% |
| Deferred charges and accrued income | 490/1 | €21,068 | €21,731 | +€663 | +3.1% |
| Total equity and liabilities | 10/49 | €78,137 | €55,514 | -€22,622 | -29.0% |
| Equity | 10/15 | -€67,768 | -€190,244 | -€122,475 | -180.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€75,828 | -€198,304 | -€122,475 | -161.5% |
| Amounts payable | 17/49 | €145,905 | €245,758 | +€99,853 | +68.4% |
| Amounts payable after more than one year | 17 | €73,861 | €19,840 | -€54,021 | -73.1% |
| Trade debts | 175 | €44,145 | - | -€44,145 | |
| Other amounts payable | 178/9 | €29,716 | €19,840 | -€9,876 | -33.2% |
| Amounts payable within one year | 42/48 | €72,044 | €225,918 | +€153,874 | +213.6% |
| Financial debts | 43 | €25 | €684 | +€659 | +2660.2% |
| Credit institutions | 430/8 | €25 | €684 | +€659 | +2660.2% |
| Trade debts | 44 | €28,161 | €166,914 | +€138,753 | +492.7% |
| Suppliers | 440/4 | €28,161 | €166,914 | +€138,753 | +492.7% |
| Taxes, remuneration and social security | 45 | €43,858 | €58,219 | +€14,361 | +32.7% |
| Taxes | 450/3 | €9,943 | €15,791 | +€5,848 | +58.8% |
| Remuneration and social security | 454/9 | €33,915 | €42,428 | +€8,513 | +25.1% |
| Other amounts payable | 47/48 | - | €101 | +€101 | |
| Remuneration, social security and pensions | 62 | €152,269 | €203,267 | +€50,998 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,071 | €1,958 | +€887 | +82.8% |
| Other operating charges | 640/8 | €2,965 | €27,542 | +€24,577 | +829.0% |
| Gross operating margin | 9900 | €167,855 | €110,917 | -€56,939 | -33.9% |
| Operating profit (loss) | 9901 | €11,552 | -€121,849 | -€133,401 | |
| Financial income | 75/76B | €0 | €1,671 | +€1,671 | +397740.5% |
| Recurring financial income | 75 | €0 | €1,671 | +€1,671 | +397740.5% |
| Financial charges | 65/66B | €459 | €2,297 | +€1,838 | +400.0% |
| Recurring financial charges | 65 | €459 | €2,297 | +€1,838 | +400.0% |
| Profit (loss) for the period before taxes | 9903 | €11,093 | -€122,475 | -€133,568 | |
| Profit (loss) for the period | 9904 | €11,093 | -€122,475 | -€133,568 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,093 | -€122,475 | -€133,568 |
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 29 September 2026 via checked.be.