Grégory DRIS: 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.
Grégory DRIS
Largest movements
- Cash +€42,145
up €42,145 (+88.3%), from €47,713 to €89,858
mainly Debts after one year (+€22,529) and Net result for the year (+€16,847)
- Receivables within one year -€4,016
down €4,016 (-87.0%), from €4,616 to €600
- Tangible fixed assets -€3,732
down €3,732 (-17.5%), from €21,384 to €17,652
- Debts after one year +€22,529
new in 2025: €22,529
- Profit (loss) carried forward +€11,847
up €11,847, from -€11,743 to €104
- Other debts -€10,260
down €10,260 (-64.1%), from €16,000 to €5,740
- Tax, wage and social debts +€6,072
up €6,072 (+106.5%), from €5,700 to €11,772
- Current portion of long-term debt +€4,942
up €4,942 (+45.2%), from €10,934 to €15,875
- Gross operating margin +€24,747
up €24,747 (+325.0%), from €7,614 to €32,361
- Taxes +€4,551
up €4,551 (+1099.3%), from €414 to €4,965
- Financial charges +€808
up €808 (+117.4%), from €689 to €1,497
- Depreciation -€508
down €508 (-5.8%), from €8,743 to €8,235
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 | €74,733 | €109,574 | +€34,841 | +46.6% |
| Fixed assets | 21/28 | €21,384 | €17,652 | -€3,732 | -17.5% |
| Tangible fixed assets | 22/27 | €21,384 | €17,652 | -€3,732 | -17.5% |
| Furniture and vehicles | 24 | €21,384 | €17,652 | -€3,732 | -17.5% |
| Current assets | 29/58 | €53,348 | €91,922 | +€38,574 | +72.3% |
| Amounts receivable within one year | 40/41 | €4,616 | €600 | -€4,016 | -87.0% |
| Other amounts receivable | 41 | €4,616 | €600 | -€4,016 | -87.0% |
| Cash at bank and in hand | 54/58 | €47,713 | €89,858 | +€42,145 | +88.3% |
| Deferred charges and accrued income | 490/1 | €1,019 | €1,464 | +€445 | +43.7% |
| Total equity and liabilities | 10/49 | €74,733 | €109,574 | +€34,841 | +46.6% |
| Equity | 10/15 | €41,557 | €52,664 | +€11,107 | +26.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €40,900 | €40,160 | -€740 | -1.8% |
| Distributable reserves | 133 | €40,900 | €40,160 | -€740 | -1.8% |
| Profit (loss) carried forward | 14 | -€11,743 | €104 | +€11,847 | |
| Amounts payable | 17/49 | €33,176 | €56,910 | +€23,735 | +71.5% |
| Amounts payable after more than one year | 17 | - | €22,529 | +€22,529 | |
| Financial debts | 170/4 | - | €22,529 | +€22,529 | |
| Amounts payable within one year | 42/48 | €32,726 | €34,381 | +€1,655 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €10,934 | €15,875 | +€4,942 | +45.2% |
| Trade debts | 44 | €92 | €994 | +€902 | +980.6% |
| Suppliers | 440/4 | €92 | €994 | +€902 | +980.6% |
| Taxes, remuneration and social security | 45 | €5,700 | €11,772 | +€6,072 | +106.5% |
| Taxes | 450/3 | €5,700 | €11,772 | +€6,072 | +106.5% |
| Other amounts payable | 47/48 | €16,000 | €5,740 | -€10,260 | -64.1% |
| Accrued charges and deferred income | 492/3 | €450 | - | -€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,743 | €8,235 | -€508 | -5.8% |
| Other operating charges | 640/8 | €1,116 | €1,128 | +€13 | +1.1% |
| Gross operating margin | 9900 | €7,614 | €32,361 | +€24,747 | +325.0% |
| Operating profit (loss) | 9901 | -€2,245 | €22,998 | +€25,243 | |
| Financial income | 75/76B | €132 | €311 | +€180 | +136.5% |
| Recurring financial income | 75 | €132 | €311 | +€180 | +136.5% |
| Financial charges | 65/66B | €689 | €1,497 | +€808 | +117.4% |
| Recurring financial charges | 65 | €689 | €1,497 | +€808 | +117.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,802 | €21,812 | +€24,614 | |
| Income taxes | 67/77 | €414 | €4,965 | +€4,551 | +1099.3% |
| Profit (loss) for the period | 9904 | -€3,216 | €16,847 | +€20,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,216 | €16,847 | +€20,063 |
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 5 October 2026 via checked.be.