DRV: what changed
Two fiscal 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.
DRV
Largest movements
- Receivables within one year +€32,335
up €32,335 (+507.2%), from €6,375 to €38,710
of which Other amounts receivable: +€32,687
- Tangible fixed assets -€5,897
down €5,897 (-3.9%), from €150,027 to €144,131
of which Other tangible fixed assets: -€7,886
- Debts after one year -€24,266
down €24,266 (-23.3%), from €104,285 to €80,019
of which Financial debts: -€19,232
- Trade debts +€21,753
up €21,753 (+84.6%), from €25,698 to €47,451
- Tax, wage and social debts +€18,611
up €18,611 (+151.6%), from €12,272 to €30,883
of which Taxes: +€12,409
- Profit (loss) carried forward +€12,845
up €12,845 (+1357.5%), from €946 to €13,791
- Contributions +€8,060
new in 2025: €8,060
- Gross operating margin +€77,824
up €77,824 (+67.8%), from €114,859 to €192,682
- Staff costs +€56,637
up €56,637 (+62.7%), from €90,348 to €146,984
- Depreciation +€4,197
up €4,197 (+23.0%), from €18,224 to €22,421
- Taxes +€4,096
up €4,096 (+2208.8%), from €185 to €4,281
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 | €179,388 | €206,131 | +€26,742 | +14.9% |
| Fixed assets | 21/28 | €150,157 | €144,261 | -€5,897 | -3.9% |
| Tangible fixed assets | 22/27 | €150,027 | €144,131 | -€5,897 | -3.9% |
| Plant, machinery and equipment | 23 | €35,842 | €39,366 | +€3,525 | +9.8% |
| Furniture and vehicles | 24 | €7,352 | €5,817 | -€1,535 | -20.9% |
| Other tangible fixed assets | 26 | €106,833 | €98,947 | -€7,886 | -7.4% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €29,231 | €61,870 | +€32,639 | +111.7% |
| Stocks and contracts in progress | 3 | €9,724 | €11,199 | +€1,475 | +15.2% |
| Stocks | 30/36 | €9,724 | €11,199 | +€1,475 | +15.2% |
| Amounts receivable within one year | 40/41 | €6,375 | €38,710 | +€32,335 | +507.2% |
| Trade receivables | 40 | €1,631 | €1,279 | -€352 | -21.6% |
| Other amounts receivable | 41 | €4,744 | €37,430 | +€32,687 | +689.0% |
| Cash at bank and in hand | 54/58 | €13,132 | €11,962 | -€1,171 | -8.9% |
| Total equity and liabilities | 10/49 | €179,388 | €206,131 | +€26,742 | +14.9% |
| Equity | 10/15 | €9,006 | €21,851 | +€12,845 | +142.6% |
| Contributions | 10/11 | - | €8,060 | +€8,060 | |
| Reserves | 13 | €8,060 | - | -€8,060 | |
| Non-distributable reserves | 130/1 | €8,060 | - | -€8,060 | |
| Reserves not available under the articles | 1311 | €8,060 | - | -€8,060 | |
| Profit (loss) carried forward | 14 | €946 | €13,791 | +€12,845 | +1357.5% |
| Amounts payable | 17/49 | €170,382 | €184,280 | +€13,898 | +8.2% |
| Amounts payable after more than one year | 17 | €104,285 | €80,019 | -€24,266 | -23.3% |
| Financial debts | 170/4 | €98,412 | €79,180 | -€19,232 | -19.5% |
| Other amounts payable | 178/9 | €5,873 | €839 | -€5,034 | -85.7% |
| Amounts payable within one year | 42/48 | €66,097 | €104,260 | +€38,163 | +57.7% |
| Current portion of amounts payable after more than one year | 42 | €23,092 | €20,892 | -€2,201 | -9.5% |
| Financial debts | 43 | €5,034 | €5,034 | = | 0.0% |
| Other loans | 439 | €5,034 | €5,034 | = | 0.0% |
| Trade debts | 44 | €25,698 | €47,451 | +€21,753 | +84.6% |
| Suppliers | 440/4 | €25,698 | €47,451 | +€21,753 | +84.6% |
| Taxes, remuneration and social security | 45 | €12,272 | €30,883 | +€18,611 | +151.6% |
| Taxes | 450/3 | €5,851 | €18,260 | +€12,409 | +212.1% |
| Remuneration and social security | 454/9 | €6,421 | €12,624 | +€6,202 | +96.6% |
| Remuneration, social security and pensions | 62 | €90,348 | €146,984 | +€56,637 | +62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,224 | €22,421 | +€4,197 | +23.0% |
| Other operating charges | 640/8 | €1,676 | €1,100 | -€576 | -34.4% |
| Gross operating margin | 9900 | €114,859 | €192,682 | +€77,824 | +67.8% |
| Operating profit (loss) | 9901 | €4,611 | €22,178 | +€17,566 | +380.9% |
| Financial income | 75/76B | €8 | €23 | +€14 | +169.5% |
| Recurring financial income | 75 | €8 | €23 | +€14 | +169.5% |
| Financial charges | 65/66B | €6,035 | €5,074 | -€960 | -15.9% |
| Recurring financial charges | 65 | €6,035 | €5,074 | -€960 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,415 | €17,126 | +€18,541 | |
| Income taxes | 67/77 | €185 | €4,281 | +€4,096 | +2208.8% |
| Profit (loss) for the period | 9904 | -€1,600 | €12,845 | +€14,445 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,600 | €12,845 | +€14,445 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.