M.J DRIESSEN: 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.
M.J DRIESSEN
Largest movements
- Receivables within one year +€3,500
up €3,500 (+2.6%), from €134,179 to €137,679
- Reserves +€2,990
up €2,990 (+5.7%), from €52,035 to €55,025
of which Distributable reserves: +€2,990
- Financial income -€2,791
down €2,791 (-100.0%), from €2,791 to €0
- Taxes -€635
down €635 (-36.2%), from €1,755 to €1,120
- Other operating charges -€228
down €228 (-33.7%), from €677 to €449
- Financial charges -€50
down €50 (-30.2%), from €166 to €116
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.
Derived cash bridge
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 | €173,162 | €176,600 | +€3,438 | +2.0% |
| Fixed assets | 21/28 | €38,802 | €38,802 | = | 0.0% |
| Tangible fixed assets | 22/27 | €38,802 | €38,802 | = | 0.0% |
| Land and buildings | 22 | €38,802 | €38,802 | = | 0.0% |
| Current assets | 29/58 | €134,359 | €137,798 | +€3,438 | +2.6% |
| Amounts receivable within one year | 40/41 | €134,179 | €137,679 | +€3,500 | +2.6% |
| Other amounts receivable | 41 | €134,179 | €137,679 | +€3,500 | +2.6% |
| Cash at bank and in hand | 54/58 | €180 | €118 | -€62 | -34.3% |
| Total equity and liabilities | 10/49 | €173,162 | €176,600 | +€3,438 | +2.0% |
| Equity | 10/15 | €170,735 | €173,725 | +€2,990 | +1.8% |
| Contributions | 10/11 | €118,700 | €118,700 | = | 0.0% |
| Reserves | 13 | €52,035 | €55,025 | +€2,990 | +5.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €45,835 | €48,825 | +€2,990 | +6.5% |
| Amounts payable | 17/49 | €2,426 | €2,875 | +€449 | +18.5% |
| Amounts payable within one year | 42/48 | €2,426 | €2,875 | +€449 | +18.5% |
| Taxes, remuneration and social security | 45 | €2,426 | €2,875 | +€449 | +18.5% |
| Taxes | 450/3 | €2,426 | €2,875 | +€449 | +18.5% |
| Other operating charges | 640/8 | €677 | €449 | -€228 | -33.7% |
| Gross operating margin | 9900 | €4,629 | €4,675 | +€45 | +1.0% |
| Operating profit (loss) | 9901 | €3,952 | €4,225 | +€274 | +6.9% |
| Financial income | 75/76B | €2,791 | €0 | -€2,791 | -100.0% |
| Recurring financial income | 75 | €2,791 | €0 | -€2,791 | -100.0% |
| Financial charges | 65/66B | €166 | €116 | -€50 | -30.2% |
| Recurring financial charges | 65 | €166 | €116 | -€50 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €6,577 | €4,109 | -€2,467 | -37.5% |
| Income taxes | 67/77 | €1,755 | €1,120 | -€635 | -36.2% |
| Profit (loss) for the period | 9904 | €4,822 | €2,990 | -€1,832 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,822 | €2,990 | -€1,832 | -38.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.