DRIMA GROUP: 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.
DRIMA GROUP
Largest movements
- Cash +€17,572
up €17,572 (+2,167%), from €811 to €18,383
mainly Other debts (+€38,636) and Depreciation (+€3,755)
- Receivables within one year +€6,932
up €6,932 (+99.6%), from €6,960 to €13,892
of which Trade receivables: +€12,397
- Tangible fixed assets -€1,964
down €1,964 (-2.8%), from €69,645 to €67,681
of which Furniture and vehicles: -€1,755
- Other debts +€38,636
up €38,636 (+112%), from €34,478 to €73,114
- Profit (loss) carried forward -€9,281
down €9,281, from €913 to -€8,368
- Trade debts -€6,815
down €6,815 (-31.2%), from €21,815 to €15,000
- Turnover -€115,428
no longer reported in 2024 (was €115,428)
- Purchases and services +€56,111
up €56,111 (+53.1%), from €105,618 to €161,729
- Gross operating margin -€8,167
down €8,167 (-83.3%), from €9,810 to €1,643
- Other operating charges +€2,904
up €2,904 (+110%), from €2,638 to €5,542
- Depreciation -€1,812
down €1,812 (-32.5%), from €5,567 to €3,755
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,666 | €100,206 | +€22,540 | +29.0% |
| Fixed assets | 21/28 | €69,895 | €67,931 | -€1,964 | -2.8% |
| Tangible fixed assets | 22/27 | €69,645 | €67,681 | -€1,964 | -2.8% |
| Land and buildings | 22 | €58,922 | €57,370 | -€1,552 | -2.6% |
| Plant, machinery and equipment | 23 | - | €1,343 | +€1,343 | |
| Furniture and vehicles | 24 | €10,723 | €8,968 | -€1,755 | -16.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €7,771 | €32,275 | +€24,504 | +315% |
| Amounts receivable within one year | 40/41 | €6,960 | €13,892 | +€6,932 | +99.6% |
| Trade receivables | 40 | - | €12,397 | +€12,397 | |
| Other amounts receivable | 41 | €6,960 | €1,495 | -€5,465 | -78.5% |
| Cash at bank and in hand | 54/58 | €811 | €18,383 | +€17,572 | +2,167% |
| Total equity and liabilities | 10/49 | €77,666 | €100,206 | +€22,540 | +29.0% |
| Equity | 10/15 | €21,373 | €12,092 | -€9,281 | -43.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €913 | -€8,368 | -€9,281 | |
| Amounts payable | 17/49 | €56,293 | €88,114 | +€31,821 | +56.5% |
| Amounts payable within one year | 42/48 | €56,293 | €88,114 | +€31,821 | +56.5% |
| Trade debts | 44 | €21,815 | €15,000 | -€6,815 | -31.2% |
| Suppliers | 440/4 | €21,815 | €15,000 | -€6,815 | -31.2% |
| Other amounts payable | 47/48 | €34,478 | €73,114 | +€38,636 | +112% |
| Turnover | 70 | €115,428 | - | -€115,428 | |
| Goods, raw materials, services and sundry goods | 60/61 | €105,618 | €161,729 | +€56,111 | +53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,567 | €3,755 | -€1,812 | -32.5% |
| Other operating charges | 640/8 | €2,638 | €5,542 | +€2,904 | +110% |
| Non-recurring operating charges | 66A | €587 | €1 | -€586 | -99.8% |
| Gross operating margin | 9900 | €9,810 | €1,643 | -€8,167 | -83.3% |
| Operating profit (loss) | 9901 | €1,018 | -€7,655 | -€8,673 | |
| Financial charges | 65/66B | €1,159 | €1,626 | +€467 | +40.3% |
| Recurring financial charges | 65 | €1,159 | €1,626 | +€467 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | -€141 | -€9,281 | -€9,140 | -6,482% |
| Profit (loss) for the period | 9904 | -€141 | -€9,281 | -€9,140 | -6,482% |
| Profit (loss) for the period to be appropriated | 9905 | -€141 | -€9,281 | -€9,140 | -6,482% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.