DRIVE-IN ANDRIEN: what changed
DRIVE-IN ANDRIEN
Largest movements
- Stocks and contracts -€42,792
down €42,792 (-12.3%), from €346,681 to €303,889
- Receivables within one year +€24,143
up €24,143 (+39.5%), from €61,195 to €85,338
of which Trade receivables: +€27,054
- Cash +€22,627
up €22,627 (+28.6%), from €79,102 to €101,729
mainly Depreciation (+€63,382) and Stocks and contracts (+€42,792)
- Tangible fixed assets -€11,076
down €11,076 (-2.8%), from €394,317 to €383,241
of which Land and buildings: -€19,098
- Reserves +€26,794
up €26,794 (+4.3%), from €618,503 to €645,297
of which Distributable reserves: +€26,794
- Trade debts -€26,668
down €26,668 (-17.9%), from €148,928 to €122,260
- Staff costs +€58,819
up €58,819 (+36.1%), from €163,070 to €221,889
- Taxes -€17,679
down €17,679 (-71.1%), from €24,853 to €7,174
- Gross operating margin -€14,064
down €14,064 (-4.1%), from €344,947 to €330,883
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €881,856 | €874,758 | -€7,098 | -0.8% |
| Fixed assets | 21/28 | €394,878 | €383,802 | -€11,076 | -2.8% |
| Tangible fixed assets | 22/27 | €394,317 | €383,241 | -€11,076 | -2.8% |
| Land and buildings | 22 | €197,361 | €178,263 | -€19,098 | -9.7% |
| Plant, machinery and equipment | 23 | €62,210 | €80,694 | +€18,484 | +29.7% |
| Furniture and vehicles | 24 | €134,746 | €124,284 | -€10,462 | -7.8% |
| Financial fixed assets | 28 | €561 | €561 | = | 0.0% |
| Current assets | 29/58 | €486,978 | €490,956 | +€3,978 | +0.8% |
| Stocks and contracts in progress | 3 | €346,681 | €303,889 | -€42,792 | -12.3% |
| Stocks | 30/36 | €346,681 | €303,889 | -€42,792 | -12.3% |
| Amounts receivable within one year | 40/41 | €61,195 | €85,338 | +€24,143 | +39.5% |
| Trade receivables | 40 | €57,385 | €84,439 | +€27,054 | +47.1% |
| Other amounts receivable | 41 | €3,810 | €899 | -€2,911 | -76.4% |
| Cash at bank and in hand | 54/58 | €79,102 | €101,729 | +€22,627 | +28.6% |
| Total equity and liabilities | 10/49 | €881,856 | €874,758 | -€7,098 | -0.8% |
| Equity | 10/15 | €637,095 | €663,889 | +€26,794 | +4.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €618,503 | €645,297 | +€26,794 | +4.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €616,644 | €643,438 | +€26,794 | +4.3% |
| Amounts payable | 17/49 | €244,761 | €210,869 | -€33,892 | -13.8% |
| Amounts payable within one year | 42/48 | €244,761 | €210,869 | -€33,892 | -13.8% |
| Trade debts | 44 | €148,928 | €122,260 | -€26,668 | -17.9% |
| Suppliers | 440/4 | €148,928 | €122,260 | -€26,668 | -17.9% |
| Taxes, remuneration and social security | 45 | €42,305 | €41,529 | -€776 | -1.8% |
| Taxes | 450/3 | €32,833 | €16,447 | -€16,386 | -49.9% |
| Remuneration and social security | 454/9 | €9,472 | €25,082 | +€15,610 | +165% |
| Other amounts payable | 47/48 | €53,528 | €47,080 | -€6,448 | -12.0% |
| Remuneration, social security and pensions | 62 | €163,070 | €221,889 | +€58,819 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,904 | €63,382 | +€478 | +0.8% |
| Other operating charges | 640/8 | €6,552 | €7,656 | +€1,104 | +16.8% |
| Non-recurring operating charges | 66A | - | €925 | +€925 | |
| Gross operating margin | 9900 | €344,947 | €330,883 | -€14,064 | -4.1% |
| Operating profit (loss) | 9901 | €112,421 | €37,031 | -€75,390 | -67.1% |
| Financial income | 75/76B | €1,736 | €394 | -€1,342 | -77.3% |
| Recurring financial income | 75 | €1,736 | €394 | -€1,342 | -77.3% |
| Financial charges | 65/66B | €3,551 | €3,458 | -€93 | -2.6% |
| Recurring financial charges | 65 | €3,551 | €3,458 | -€93 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €110,606 | €33,967 | -€76,639 | -69.3% |
| Income taxes | 67/77 | €24,853 | €7,174 | -€17,679 | -71.1% |
| Profit (loss) for the period | 9904 | €85,753 | €26,793 | -€58,960 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €85,753 | €26,793 | -€58,960 | -68.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.