DRISTI: 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.
DRISTI
Largest movements
- Cash +€11,383
up €11,383 (+79.7%), from €14,285 to €25,668
mainly Trade debts (+€6,956) and Depreciation (+€6,275)
- Intangible fixed assets -€6,000
down €6,000 (-10.8%), from €55,490 to €49,490
- Trade debts +€6,956
up €6,956 (+144.4%), from €4,816 to €11,772
- Other debts -€6,000
down €6,000 (-25.1%), from €23,901 to €17,901
- Profit (loss) carried forward +€5,344
up €5,344 (+84.6%), from €6,319 to €11,664
- Staff costs +€40,300
up €40,300 (+135.5%), from €29,747 to €70,046
- Gross operating margin +€36,628
up €36,628 (+74.9%), from €48,916 to €85,544
- Depreciation +€1,582
up €1,582 (+33.7%), from €4,693 to €6,275
- Taxes -€1,052
down €1,052 (-42.9%), from €2,455 to €1,403
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,047 | €87,901 | +€5,854 | +7.1% |
| Formation expenses | 20 | €52 | €0 | -€52 | -100.0% |
| Fixed assets | 21/28 | €64,184 | €57,908 | -€6,275 | -9.8% |
| Intangible fixed assets | 21 | €55,490 | €49,490 | -€6,000 | -10.8% |
| Tangible fixed assets | 22/27 | €1,194 | €918 | -€275 | -23.1% |
| Plant, machinery and equipment | 23 | €1,194 | €918 | -€275 | -23.1% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €17,811 | €29,993 | +€12,182 | +68.4% |
| Stocks and contracts in progress | 3 | €3,526 | €4,325 | +€799 | +22.7% |
| Stocks | 30/36 | €3,526 | €4,325 | +€799 | +22.7% |
| Cash at bank and in hand | 54/58 | €14,285 | €25,668 | +€11,383 | +79.7% |
| Total equity and liabilities | 10/49 | €82,047 | €87,901 | +€5,854 | +7.1% |
| Equity | 10/15 | €44,819 | €50,164 | +€5,344 | +11.9% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,319 | €11,664 | +€5,344 | +84.6% |
| Amounts payable | 17/49 | €37,228 | €37,737 | +€510 | +1.4% |
| Amounts payable within one year | 42/48 | €37,228 | €37,737 | +€510 | +1.4% |
| Trade debts | 44 | €4,816 | €11,772 | +€6,956 | +144.4% |
| Suppliers | 440/4 | €4,816 | €11,772 | +€6,956 | +144.4% |
| Taxes, remuneration and social security | 45 | €8,511 | €8,065 | -€446 | -5.2% |
| Taxes | 450/3 | €5,501 | €8,065 | +€2,564 | +46.6% |
| Remuneration and social security | 454/9 | €3,010 | - | -€3,010 | |
| Other amounts payable | 47/48 | €23,901 | €17,901 | -€6,000 | -25.1% |
| Non-recurring operating income | 76A | €400 | €800 | +€400 | +100.0% |
| Remuneration, social security and pensions | 62 | €29,747 | €70,046 | +€40,300 | +135.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,693 | €6,275 | +€1,582 | +33.7% |
| Other operating charges | 640/8 | €1,405 | €976 | -€429 | -30.5% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | €48,916 | €85,544 | +€36,628 | +74.9% |
| Operating profit (loss) | 9901 | €13,014 | €8,246 | -€4,767 | -36.6% |
| Financial charges | 65/66B | €739 | €1,499 | +€760 | +102.8% |
| Recurring financial charges | 65 | €739 | €1,499 | +€760 | +102.8% |
| Profit (loss) for the period before taxes | 9903 | €12,274 | €6,747 | -€5,527 | -45.0% |
| Income taxes | 67/77 | €2,455 | €1,403 | -€1,052 | -42.9% |
| Profit (loss) for the period | 9904 | €9,819 | €5,344 | -€4,475 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,819 | €5,344 | -€4,475 | -45.6% |
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 9 October 2026 via checked.be.