GROEP DRIESMANS: 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.
GROEP DRIESMANS
Largest movements
- Receivables within one year -€39,244
down €39,244 (-37.0%), from €106,189 to €66,945
of which Trade receivables: -€32,348
- Cash -€21,782
down €21,782 (-60.8%), from €35,852 to €14,070
mainly Tax, wage and social debts (-€77,307) and Trade debts (-€33,702)
- Tangible fixed assets -€6,714
down €6,714 (-52.8%), from €12,708 to €5,995
of which Plant, machinery and equipment: -€3,380
- Tax, wage and social debts -€77,307
down €77,307 (-76.6%), from €100,912 to €23,605
of which Remuneration and social security: -€62,420
- Profit (loss) carried forward +€35,328
up €35,328, from -€26,134 to €9,194
- Trade debts -€33,702
down €33,702 (-50.8%), from €66,400 to €32,699
- Accrued charges and deferred income +€5,673
up €5,673 (+131%), from €4,335 to €10,008
- Gross operating margin +€40,963
up €40,963 (+33.0%), from €124,181 to €165,143
- Write-downs +€31,102
new in 2025: €31,102
- Taxes -€29,362
down €29,362, from €174 to -€29,188
- Other operating charges -€6,368
down €6,368 (-65.5%), from €9,721 to €3,353
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.
Derived cash bridge
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 | €213,714 | €144,606 | -€69,108 | -32.3% |
| Fixed assets | 21/28 | €13,415 | €6,701 | -€6,714 | -50.0% |
| Tangible fixed assets | 22/27 | €12,708 | €5,995 | -€6,714 | -52.8% |
| Plant, machinery and equipment | 23 | €8,860 | €5,479 | -€3,380 | -38.2% |
| Furniture and vehicles | 24 | €3,849 | €515 | -€3,333 | -86.6% |
| Financial fixed assets | 28 | €707 | €707 | = | 0.0% |
| Current assets | 29/58 | €200,299 | €137,905 | -€62,394 | -31.2% |
| Stocks and contracts in progress | 3 | €58,258 | €56,890 | -€1,368 | -2.3% |
| Stocks | 30/36 | €58,258 | €56,890 | -€1,368 | -2.3% |
| Amounts receivable within one year | 40/41 | €106,189 | €66,945 | -€39,244 | -37.0% |
| Trade receivables | 40 | €84,761 | €52,413 | -€32,348 | -38.2% |
| Other amounts receivable | 41 | €21,428 | €14,532 | -€6,896 | -32.2% |
| Cash at bank and in hand | 54/58 | €35,852 | €14,070 | -€21,782 | -60.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €213,714 | €144,606 | -€69,108 | -32.3% |
| Equity | 10/15 | €42,066 | €77,394 | +€35,328 | +84.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,134 | €9,194 | +€35,328 | |
| Amounts payable | 17/49 | €171,647 | €67,212 | -€104,435 | -60.8% |
| Amounts payable within one year | 42/48 | €167,312 | €57,204 | -€110,109 | -65.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €66,400 | €32,699 | -€33,702 | -50.8% |
| Suppliers | 440/4 | €66,400 | €32,699 | -€33,702 | -50.8% |
| Taxes, remuneration and social security | 45 | €100,912 | €23,605 | -€77,307 | -76.6% |
| Taxes | 450/3 | €25,546 | €10,659 | -€14,887 | -58.3% |
| Remuneration and social security | 454/9 | €75,366 | €12,946 | -€62,420 | -82.8% |
| Other amounts payable | 47/48 | - | €900 | +€900 | |
| Accrued charges and deferred income | 492/3 | €4,335 | €10,008 | +€5,673 | +131% |
| Remuneration, social security and pensions | 62 | €104,378 | €104,894 | +€516 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,381 | €6,714 | +€1,332 | +24.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €31,102 | +€31,102 | |
| Other operating charges | 640/8 | €9,721 | €3,353 | -€6,368 | -65.5% |
| Non-recurring operating charges | 66A | - | €1,819 | +€1,819 | |
| Gross operating margin | 9900 | €124,181 | €165,143 | +€40,963 | +33.0% |
| Operating profit (loss) | 9901 | €4,701 | €17,262 | +€12,562 | +267% |
| Financial income | 75/76B | €6 | €33 | +€27 | +465% |
| Recurring financial income | 75 | €6 | €33 | +€27 | +465% |
| Financial charges | 65/66B | €10,685 | €11,156 | +€471 | +4.4% |
| Recurring financial charges | 65 | €10,685 | €11,156 | +€471 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,979 | €6,140 | +€12,118 | |
| Income taxes | 67/77 | €174 | -€29,188 | -€29,362 | |
| Profit (loss) for the period | 9904 | -€6,153 | €35,328 | +€41,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,153 | €35,328 | +€41,481 |
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 29 October 2026 via checked.be.