DRVD: 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.
DRVD
Largest movements
- Receivables within one year +€15,170
up €15,170 (+31.7%), from €47,884 to €63,053
of which Other amounts receivable: +€15,170
- Tangible fixed assets +€3,547
up €3,547 (+6.2%), from €57,026 to €60,573
of which Other tangible fixed assets: +€5,061
- Advances received +€31,020
up €31,020 (+134.2%), from €23,118 to €54,138
- Debts after one year -€8,674
down €8,674 (-29.3%), from €29,560 to €20,886
- Trade debts -€5,755
down €5,755 (-51.7%), from €11,138 to €5,383
- Tax, wage and social debts +€1,958
up €1,958 (+9.3%), from €21,089 to €23,046
- Gross operating margin -€7,800
down €7,800 (-39.6%), from €19,699 to €11,899
- Financial income +€1,433
up €1,433 (+52.1%), from €2,751 to €4,184
- Taxes -€873
down €873 (-13.5%), from €6,472 to €5,599
- Other operating charges +€758
up €758 (+40.9%), from €1,855 to €2,613
- Depreciation -€209
down €209 (-3.0%), from €7,018 to €6,809
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,301 | €157,479 | +€18,177 | +13.0% |
| Fixed assets | 21/28 | €57,026 | €60,573 | +€3,547 | +6.2% |
| Tangible fixed assets | 22/27 | €57,026 | €60,573 | +€3,547 | +6.2% |
| Furniture and vehicles | 24 | €7,101 | €5,587 | -€1,514 | -21.3% |
| Other tangible fixed assets | 26 | €49,925 | €54,986 | +€5,061 | +10.1% |
| Current assets | 29/58 | €82,276 | €96,906 | +€14,630 | +17.8% |
| Amounts receivable after more than one year | 29 | €32,500 | €32,500 | = | 0.0% |
| Other amounts receivable | 291 | €32,500 | €32,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,884 | €63,053 | +€15,170 | +31.7% |
| Trade receivables | 40 | €646 | €646 | = | 0.0% |
| Other amounts receivable | 41 | €47,238 | €62,407 | +€15,170 | +32.1% |
| Cash at bank and in hand | 54/58 | €1,544 | €689 | -€855 | -55.4% |
| Deferred charges and accrued income | 490/1 | €348 | €664 | +€316 | +90.7% |
| Total equity and liabilities | 10/49 | €139,301 | €157,479 | +€18,177 | +13.0% |
| Equity | 10/15 | €45,885 | €45,350 | -€534 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,825 | €37,290 | -€534 | -1.4% |
| Amounts payable | 17/49 | €93,417 | €112,128 | +€18,711 | +20.0% |
| Amounts payable after more than one year | 17 | €29,560 | €20,886 | -€8,674 | -29.3% |
| Financial debts | 170/4 | €29,560 | €20,886 | -€8,674 | -29.3% |
| Amounts payable within one year | 42/48 | €63,856 | €91,242 | +€27,385 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €8,512 | €8,674 | +€162 | +1.9% |
| Trade debts | 44 | €11,138 | €5,383 | -€5,755 | -51.7% |
| Suppliers | 440/4 | €11,138 | €5,383 | -€5,755 | -51.7% |
| Advances received on contracts in progress | 46 | €23,118 | €54,138 | +€31,020 | +134.2% |
| Taxes, remuneration and social security | 45 | €21,089 | €23,046 | +€1,958 | +9.3% |
| Taxes | 450/3 | €21,089 | €23,046 | +€1,958 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,018 | €6,809 | -€209 | -3.0% |
| Other operating charges | 640/8 | €1,855 | €2,613 | +€758 | +40.9% |
| Gross operating margin | 9900 | €19,699 | €11,899 | -€7,800 | -39.6% |
| Operating profit (loss) | 9901 | €10,827 | €2,477 | -€8,350 | -77.1% |
| Financial income | 75/76B | €2,751 | €4,184 | +€1,433 | +52.1% |
| Recurring financial income | 75 | €2,751 | €4,184 | +€1,433 | +52.1% |
| Financial charges | 65/66B | €1,634 | €1,596 | -€38 | -2.3% |
| Recurring financial charges | 65 | €1,634 | €1,596 | -€38 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €11,944 | €5,065 | -€6,879 | -57.6% |
| Income taxes | 67/77 | €6,472 | €5,599 | -€873 | -13.5% |
| Profit (loss) for the period | 9904 | €5,472 | -€534 | -€6,007 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,472 | -€534 | -€6,007 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.