DRISSI AMINE: 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.
DRISSI AMINE
Largest movements
- Cash +€94,925
up €94,925 (+54.1%), from €175,586 to €270,511
mainly Net result for the year (+€77,304) and Other debts (+€26,309)
- Reserves +€77,304
up €77,304 (+48.3%), from €160,108 to €237,412
- Other debts +€26,309
up €26,309 (+93.7%), from €28,064 to €54,373
- Tax, wage and social debts -€8,533
down €8,533 (-64.1%), from €13,311 to €4,779
- Gross operating margin +€8,185
up €8,185 (+9.3%), from €87,591 to €95,776
- Depreciation +€997
up €997 (+2,716%), from €37 to €1,033
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 | €205,054 | €299,935 | +€94,881 | +46.3% |
| Fixed assets | 21/28 | €3,063 | €2,030 | -€1,033 | -33.7% |
| Tangible fixed assets | 22/27 | €3,063 | €2,030 | -€1,033 | -33.7% |
| Furniture and vehicles | 24 | €3,063 | €2,030 | -€1,033 | -33.7% |
| Current assets | 29/58 | €201,991 | €297,905 | +€95,914 | +47.5% |
| Amounts receivable within one year | 40/41 | €26,331 | €27,130 | +€799 | +3.0% |
| Trade receivables | 40 | €26,331 | €27,130 | +€799 | +3.0% |
| Cash at bank and in hand | 54/58 | €175,586 | €270,511 | +€94,925 | +54.1% |
| Deferred charges and accrued income | 490/1 | €74 | €265 | +€191 | +258% |
| Total equity and liabilities | 10/49 | €205,054 | €299,935 | +€94,881 | +46.3% |
| Equity | 10/15 | €163,108 | €240,412 | +€77,304 | +47.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €160,108 | €237,412 | +€77,304 | +48.3% |
| Distributable reserves | 133 | €160,108 | €237,412 | +€77,304 | +48.3% |
| Amounts payable | 17/49 | €41,947 | €59,523 | +€17,576 | +41.9% |
| Amounts payable within one year | 42/48 | €41,947 | €59,323 | +€17,376 | +41.4% |
| Trade debts | 44 | €572 | €171 | -€400 | -70.0% |
| Suppliers | 440/4 | €572 | €171 | -€400 | -70.0% |
| Taxes, remuneration and social security | 45 | €13,311 | €4,779 | -€8,533 | -64.1% |
| Taxes | 450/3 | €13,311 | €4,779 | -€8,533 | -64.1% |
| Other amounts payable | 47/48 | €28,064 | €54,373 | +€26,309 | +93.7% |
| Accrued charges and deferred income | 492/3 | €0 | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37 | €1,033 | +€997 | +2,716% |
| Other operating charges | 640/8 | €194 | €600 | +€406 | +210% |
| Non-recurring operating charges | 66A | €1,083 | €0 | -€1,083 | -100% |
| Gross operating margin | 9900 | €87,591 | €95,776 | +€8,185 | +9.3% |
| Operating profit (loss) | 9901 | €86,277 | €94,143 | +€7,866 | +9.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €60 | €60 | -€0 | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €86,217 | €94,083 | +€7,866 | +9.1% |
| Income taxes | 67/77 | €17,311 | €16,779 | -€533 | -3.1% |
| Profit (loss) for the period | 9904 | €68,906 | €77,304 | +€8,398 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,906 | €77,304 | +€8,398 | +12.2% |
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 27 October 2026 via checked.be.