DRISAG: 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.
What changed
DRISAG
NACE 31.001, Manufacture of furniture
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€420,893
2024 · €356,544+€64,349
Equity
€1.8m
2024 · €1.4m+€420,893
Cash
€221,434
2024 · €208,267+€13,167
Balance sheet total
€6.7m
2024 · €5.9m+€806,204
Largest movements
Assets
- Stocks and contracts +€1.1m
up €1.1m (+40.9%), from €2.7m to €3.8m
of which Contracts in progress: +€945,836
- Receivables within one year -€276,347
down €276,347 (-14.7%), from €1.9m to €1.6m
of which Trade receivables: -€353,416
Equity and liabilities
- Profit (loss) carried forward +€420,893
up €420,893 (+82.2%), from €512,205 to €933,098
- Debts after one year -€217,361
down €217,361 (-21.9%), from €994,241 to €776,880
- Trade debts +€196,475
up €196,475 (+10.7%), from €1.8m to €2.0m
- Current portion of long-term debt +€188,039
up €188,039 (+66.0%), from €284,872 to €472,911
- Short-term financial debts +€115,120
up €115,120 (+12.0%), from €959,307 to €1.1m
Income statement
- Gross operating margin +€106,832
up €106,832 (+2.8%), from €3.8m to €3.9m
- Depreciation +€40,908
up €40,908 (+24.4%), from €167,346 to €208,255
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.
Result 2024
€356,544
Gross operating margin
+€106,832
Staff costs
-€14,877
Depreciation
-€40,908
Other operating charges
-€7,351
Other operating items
-€14,060
Financial income
+€21,710
Financial charges
+€13,226
Taxes
-€222
Result 2025
€420,893
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.
From operations
+€97,162
Investment
-€169,794
Financing
+€85,798
Cash 2024
€208,267
From operations (derived)
+€97,162
Net result for the year
+€420,893
Depreciation
+€208,255
Stocks and contracts
-€1.1m
Receivables within one year
+€276,347
Smaller working-capital items
+€726
Trade debts
+€196,475
Tax, wage and social debts
+€111,054
Advances received
-€8,343
Investment (derived)
-€169,794
Investment in fixed assets (net)
-€169,794
Financing
+€85,798
Debts after one year
-€217,361
Current portion of long-term debt
+€188,039
Short-term financial debts
+€115,120
Cash 2025
€221,434
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,902,170 | €6,708,374 | +€806,204 | +13.7% |
| Fixed assets | 21/28 | €999,047 | €960,586 | -€38,461 | -3.8% |
| Intangible fixed assets | 21 | €92,628 | €85,454 | -€7,174 | -7.7% |
| Tangible fixed assets | 22/27 | €891,868 | €854,081 | -€37,787 | -4.2% |
| Plant, machinery and equipment | 23 | €441,728 | €471,912 | +€30,185 | +6.8% |
| Furniture and vehicles | 24 | €121,724 | €90,792 | -€30,932 | -25.4% |
| Leasing and similar rights | 25 | €317,471 | €270,269 | -€47,202 | -14.9% |
| Other tangible fixed assets | 26 | €10,945 | €21,107 | +€10,162 | +92.8% |
| Financial fixed assets | 28 | €14,550 | €21,050 | +€6,500 | +44.7% |
| Current assets | 29/58 | €4,903,123 | €5,747,788 | +€844,665 | +17.2% |
| Amounts receivable after more than one year | 29 | €91,034 | €91,034 | = | 0.0% |
| Other amounts receivable | 291 | €91,034 | €91,034 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,706,820 | €3,815,065 | +€1.1m | +40.9% |
| Stocks | 30/36 | €2,706,820 | €2,869,229 | +€162,409 | +6.0% |
| Contracts in progress | 37 | - | €945,836 | +€945,836 | |
| Amounts receivable within one year | 40/41 | €1,883,946 | €1,607,599 | -€276,347 | -14.7% |
| Trade receivables | 40 | €1,510,520 | €1,157,104 | -€353,416 | -23.4% |
| Other amounts receivable | 41 | €373,426 | €450,495 | +€77,069 | +20.6% |
| Cash at bank and in hand | 54/58 | €208,267 | €221,434 | +€13,167 | +6.3% |
| Deferred charges and accrued income | 490/1 | €13,056 | €12,656 | -€400 | -3.1% |
| Total equity and liabilities | 10/49 | €5,902,170 | €6,708,374 | +€806,204 | +13.7% |
| Equity | 10/15 | €1,388,640 | €1,809,533 | +€420,893 | +30.3% |
| Contributions | 10/11 | €774,000 | €774,000 | = | 0.0% |
| Capital | 10 | €774,000 | €774,000 | = | 0.0% |
| Issued capital | 100 | €774,000 | €774,000 | = | 0.0% |
| Reserves | 13 | €102,435 | €102,435 | = | 0.0% |
| Non-distributable reserves | 130/1 | €76,776 | €76,776 | = | 0.0% |
| Legal reserve | 130 | €76,776 | €76,776 | = | 0.0% |
| Distributable reserves | 133 | €25,659 | €25,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | €512,205 | €933,098 | +€420,893 | +82.2% |
| Amounts payable | 17/49 | €4,513,530 | €4,898,840 | +€385,310 | +8.5% |
| Amounts payable after more than one year | 17 | €994,241 | €776,880 | -€217,361 | -21.9% |
| Financial debts | 170/4 | €994,241 | €776,880 | -€217,361 | -21.9% |
| Amounts payable within one year | 42/48 | €3,519,289 | €4,121,634 | +€602,345 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €284,872 | €472,911 | +€188,039 | +66.0% |
| Financial debts | 43 | €959,307 | €1,074,427 | +€115,120 | +12.0% |
| Credit institutions | 430/8 | €959,307 | €1,074,427 | +€115,120 | +12.0% |
| Trade debts | 44 | €1,836,048 | €2,032,523 | +€196,475 | +10.7% |
| Suppliers | 440/4 | €1,836,048 | €2,032,523 | +€196,475 | +10.7% |
| Advances received on contracts in progress | 46 | €24,820 | €16,477 | -€8,343 | -33.6% |
| Taxes, remuneration and social security | 45 | €414,242 | €525,296 | +€111,054 | +26.8% |
| Taxes | 450/3 | €110,464 | €138,146 | +€27,682 | +25.1% |
| Remuneration and social security | 454/9 | €303,778 | €387,150 | +€83,372 | +27.4% |
| Accrued charges and deferred income | 492/3 | €0 | €326 | +€326 | |
| Remuneration, social security and pensions | 62 | €3,124,723 | €3,139,599 | +€14,877 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,346 | €208,255 | +€40,908 | +24.4% |
| Other operating charges | 640/8 | €52,142 | €59,493 | +€7,351 | +14.1% |
| Non-recurring operating charges | 66A | €0 | €14,060 | +€14,060 | |
| Gross operating margin | 9900 | €3,795,450 | €3,902,283 | +€106,832 | +2.8% |
| Operating profit (loss) | 9901 | €451,240 | €480,876 | +€29,636 | +6.6% |
| Financial income | 75/76B | €568 | €22,278 | +€21,710 | +3823.5% |
| Recurring financial income | 75 | €568 | €2,278 | +€1,710 | +301.1% |
| Non-recurring financial income | 76B | - | €20,000 | +€20,000 | |
| Financial charges | 65/66B | €94,559 | €81,333 | -€13,226 | -14.0% |
| Recurring financial charges | 65 | €94,559 | €81,333 | -€13,226 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €357,249 | €421,820 | +€64,572 | +18.1% |
| Income taxes | 67/77 | €704 | €927 | +€222 | +31.6% |
| Profit (loss) for the period | 9904 | €356,544 | €420,893 | +€64,349 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €356,544 | €420,893 | +€64,349 | +18.0% |
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 12 October 2026 via checked.be.