DRIOS: 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.
DRIOS
Largest movements
- Tangible fixed assets -€18,653
down €18,653 (-13.3%), from €139,819 to €121,166
of which Land and buildings: -€17,761
- Cash -€16,767
down €16,767 (-82.2%), from €20,399 to €3,632
mainly Contributions, distributions and other (-€20,000) and Debts after one year (-€17,485)
- Receivables within one year -€9,161
down €9,161 (-36.1%), from €25,355 to €16,194
of which Other amounts receivable: -€20,615
- Reserves -€20,000
down €20,000 (-36.4%), from €54,941 to €34,941
- Debts after one year -€17,485
down €17,485 (-12.9%), from €135,958 to €118,473
- Profit (loss) carried forward -€15,368
down €15,368 (-74.8%), from -€20,552 to -€35,920
- Trade debts +€4,363
up €4,363 (+259%), from €1,682 to €6,045
- Depreciation +€1,559
up €1,559 (+8.2%), from €19,044 to €20,603
- Financial charges -€1,053
down €1,053 (-14.0%), from €7,518 to €6,465
- Other operating charges -€1,030
down €1,030 (-30.2%), from €3,412 to €2,382
- Financial income -€360
down €360 (-29.5%), from €1,219 to €859
- Gross operating margin +€335
up €335 (+2.5%), from €13,218 to €13,553
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 | €208,696 | €163,703 | -€44,993 | -21.6% |
| Fixed assets | 21/28 | €148,964 | €130,311 | -€18,653 | -12.5% |
| Tangible fixed assets | 22/27 | €139,819 | €121,166 | -€18,653 | -13.3% |
| Land and buildings | 22 | €128,279 | €110,518 | -€17,761 | -13.8% |
| Plant, machinery and equipment | 23 | €1,731 | €2,896 | +€1,165 | +67.3% |
| Furniture and vehicles | 24 | €9,808 | €7,752 | -€2,057 | -21.0% |
| Financial fixed assets | 28 | €9,145 | €9,145 | = | 0.0% |
| Current assets | 29/58 | €59,732 | €33,392 | -€26,340 | -44.1% |
| Amounts receivable after more than one year | 29 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 291 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,355 | €16,194 | -€9,161 | -36.1% |
| Trade receivables | 40 | €4,070 | €15,524 | +€11,454 | +281% |
| Other amounts receivable | 41 | €21,285 | €670 | -€20,615 | -96.9% |
| Cash at bank and in hand | 54/58 | €20,399 | €3,632 | -€16,767 | -82.2% |
| Deferred charges and accrued income | 490/1 | €1,978 | €1,566 | -€412 | -20.8% |
| Total equity and liabilities | 10/49 | €208,696 | €163,703 | -€44,993 | -21.6% |
| Equity | 10/15 | €40,588 | €5,220 | -€35,368 | -87.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,941 | €34,941 | -€20,000 | -36.4% |
| Distributable reserves | 133 | €54,941 | €34,941 | -€20,000 | -36.4% |
| Profit (loss) carried forward | 14 | -€20,552 | -€35,920 | -€15,368 | -74.8% |
| Amounts payable | 17/49 | €168,108 | €158,482 | -€9,625 | -5.7% |
| Amounts payable after more than one year | 17 | €135,958 | €118,473 | -€17,485 | -12.9% |
| Financial debts | 170/4 | €135,958 | €118,473 | -€17,485 | -12.9% |
| Amounts payable within one year | 42/48 | €31,690 | €40,009 | +€8,320 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €21,543 | €22,485 | +€942 | +4.4% |
| Trade debts | 44 | €1,682 | €6,045 | +€4,363 | +259% |
| Suppliers | 440/4 | €1,682 | €6,045 | +€4,363 | +259% |
| Taxes, remuneration and social security | 45 | €6,765 | €8,153 | +€1,388 | +20.5% |
| Taxes | 450/3 | €6,765 | €8,153 | +€1,388 | +20.5% |
| Other amounts payable | 47/48 | €1,700 | €3,327 | +€1,627 | +95.7% |
| Accrued charges and deferred income | 492/3 | €460 | - | -€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,044 | €20,603 | +€1,559 | +8.2% |
| Other operating charges | 640/8 | €3,412 | €2,382 | -€1,030 | -30.2% |
| Gross operating margin | 9900 | €13,218 | €13,553 | +€335 | +2.5% |
| Operating profit (loss) | 9901 | -€9,238 | -€9,432 | -€194 | -2.1% |
| Financial income | 75/76B | €1,219 | €859 | -€360 | -29.5% |
| Recurring financial income | 75 | €1,219 | €859 | -€360 | -29.5% |
| Financial charges | 65/66B | €7,518 | €6,465 | -€1,053 | -14.0% |
| Recurring financial charges | 65 | €7,518 | €6,465 | -€1,053 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,537 | -€15,038 | +€499 | +3.2% |
| Income taxes | 67/77 | €285 | €330 | +€45 | +15.6% |
| Profit (loss) for the period | 9904 | -€15,822 | -€15,368 | +€454 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,822 | -€15,368 | +€454 | +2.9% |
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 14 October 2026 via checked.be.