DRIPAR: 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.
DRIPAR
Largest movements
- Cash +€116,774
up €116,774 (+1,784%), from €6,547 to €123,321
mainly Net result for the year (+€61,886) and Stocks and contracts (+€44,000)
- Stocks and contracts -€44,000
no longer reported in 2025 (was €44,000)
- Receivables within one year +€19,534
up €19,534 (+18.2%), from €107,216 to €126,750
of which Other amounts receivable: +€19,725
- Tangible fixed assets -€11,547
down €11,547 (-3.7%), from €315,982 to €304,435
of which Land and buildings: -€13,420
- Reserves +€61,886
up €61,886 (+20.6%), from €299,913 to €361,799
- Debts after one year +€38,131
up €38,131 (+138%), from €27,546 to €65,676
- Trade debts -€19,148
down €19,148 (-99.1%), from €19,313 to €165
- Gross operating margin +€45,693
up €45,693 (+67.7%), from €67,509 to €113,202
- Taxes +€12,364
up €12,364 (+73.9%), from €16,719 to €29,083
- Depreciation +€7,721
up €7,721 (+59.6%), from €12,949 to €20,670
- Financial income +€2,851
new in 2025: €2,851
- Financial charges +€2,245
up €2,245 (+127%), from €1,770 to €4,015
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 | €473,745 | €554,506 | +€80,761 | +17.0% |
| Fixed assets | 21/28 | €315,982 | €304,435 | -€11,547 | -3.7% |
| Tangible fixed assets | 22/27 | €315,982 | €304,435 | -€11,547 | -3.7% |
| Land and buildings | 22 | €300,723 | €287,303 | -€13,420 | -4.5% |
| Plant, machinery and equipment | 23 | €2,959 | €2,319 | -€640 | -21.6% |
| Furniture and vehicles | 24 | €12,300 | €14,813 | +€2,513 | +20.4% |
| Current assets | 29/58 | €157,763 | €250,071 | +€92,308 | +58.5% |
| Stocks and contracts in progress | 3 | €44,000 | - | -€44,000 | |
| Stocks | 30/36 | €44,000 | - | -€44,000 | |
| Amounts receivable within one year | 40/41 | €107,216 | €126,750 | +€19,534 | +18.2% |
| Trade receivables | 40 | €3,216 | €3,025 | -€191 | -5.9% |
| Other amounts receivable | 41 | €104,000 | €123,725 | +€19,725 | +19.0% |
| Cash at bank and in hand | 54/58 | €6,547 | €123,321 | +€116,774 | +1,784% |
| Total equity and liabilities | 10/49 | €473,745 | €554,506 | +€80,761 | +17.0% |
| Equity | 10/15 | €399,913 | €461,799 | +€61,886 | +15.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €299,913 | €361,799 | +€61,886 | +20.6% |
| Distributable reserves | 133 | €299,913 | €361,799 | +€61,886 | +20.6% |
| Amounts payable | 17/49 | €73,832 | €92,707 | +€18,875 | +25.6% |
| Amounts payable after more than one year | 17 | €27,546 | €65,676 | +€38,131 | +138% |
| Financial debts | 170/4 | €27,546 | €65,676 | +€38,131 | +138% |
| Amounts payable within one year | 42/48 | €46,286 | €27,031 | -€19,255 | -41.6% |
| Current portion of amounts payable after more than one year | 42 | €19,730 | €19,499 | -€232 | -1.2% |
| Trade debts | 44 | €19,313 | €165 | -€19,148 | -99.1% |
| Suppliers | 440/4 | €19,313 | €165 | -€19,148 | -99.1% |
| Taxes, remuneration and social security | 45 | €6,719 | €6,083 | -€636 | -9.5% |
| Taxes | 450/3 | €6,719 | €6,083 | -€636 | -9.5% |
| Other amounts payable | 47/48 | €524 | €1,284 | +€760 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,949 | €20,670 | +€7,721 | +59.6% |
| Other operating charges | 640/8 | €642 | €400 | -€243 | -37.8% |
| Gross operating margin | 9900 | €67,509 | €113,202 | +€45,693 | +67.7% |
| Operating profit (loss) | 9901 | €53,917 | €92,133 | +€38,215 | +70.9% |
| Financial income | 75/76B | - | €2,851 | +€2,851 | |
| Recurring financial income | 75 | - | €2,851 | +€2,851 | |
| Financial charges | 65/66B | €1,770 | €4,015 | +€2,245 | +127% |
| Recurring financial charges | 65 | €1,770 | €4,015 | +€2,245 | +127% |
| Profit (loss) for the period before taxes | 9903 | €52,148 | €90,969 | +€38,821 | +74.4% |
| Income taxes | 67/77 | €16,719 | €29,083 | +€12,364 | +73.9% |
| Profit (loss) for the period | 9904 | €35,428 | €61,886 | +€26,458 | +74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,428 | €61,886 | +€26,458 | +74.7% |
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 15 October 2026 via checked.be.