PAT - DRIE: 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.
PAT - DRIE
Largest movements
- Cash +€217,958
up €217,958 (+42.7%), from €510,763 to €728,721
mainly Other debts (+€679,966) and Receivables within one year (+€101,176)
- Receivables within one year -€101,176
down €101,176 (-50.9%), from €198,824 to €97,649
of which Trade receivables: -€102,260
- Receivables after one year -€60,000
down €60,000 (-19.0%), from €316,060 to €256,060
- Tangible fixed assets -€34,381
down €34,381 (-10.2%), from €336,327 to €301,946
of which Land and buildings: -€32,093
- Other debts +€679,966
new in 2024: €679,966
- Reserves -€661,625
down €661,625 (-48.7%), from €1.4m to €697,086
of which Distributable reserves: -€661,625
- Gross operating margin -€191,205
down €191,205 (-58.4%), from €327,552 to €136,346
- Taxes -€62,545
down €62,545 (-70.5%), from €88,758 to €26,212
- Financial income -€4,829
no longer reported in 2024 (was €4,829)
- Depreciation +€3,832
up €3,832 (+11.3%), from €33,858 to €37,690
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 | €1,368,107 | €1,390,549 | +€22,441 | +1.6% |
| Fixed assets | 21/28 | €336,327 | €301,946 | -€34,381 | -10.2% |
| Tangible fixed assets | 22/27 | €336,327 | €301,946 | -€34,381 | -10.2% |
| Land and buildings | 22 | €326,637 | €294,545 | -€32,093 | -9.8% |
| Plant, machinery and equipment | 23 | €153 | - | -€153 | |
| Furniture and vehicles | 24 | €9,537 | €7,401 | -€2,136 | -22.4% |
| Current assets | 29/58 | €1,031,781 | €1,088,603 | +€56,822 | +5.5% |
| Amounts receivable after more than one year | 29 | €316,060 | €256,060 | -€60,000 | -19.0% |
| Trade receivables | 290 | €316,060 | €256,060 | -€60,000 | -19.0% |
| Amounts receivable within one year | 40/41 | €198,824 | €97,649 | -€101,176 | -50.9% |
| Trade receivables | 40 | €182,800 | €80,540 | -€102,260 | -55.9% |
| Other amounts receivable | 41 | €16,024 | €17,109 | +€1,084 | +6.8% |
| Cash at bank and in hand | 54/58 | €510,763 | €728,721 | +€217,958 | +42.7% |
| Deferred charges and accrued income | 490/1 | €6,134 | €6,173 | +€40 | +0.6% |
| Total equity and liabilities | 10/49 | €1,368,107 | €1,390,549 | +€22,441 | +1.6% |
| Equity | 10/15 | €1,344,408 | €682,783 | -€661,625 | -49.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,358,711 | €697,086 | -€661,625 | -48.7% |
| Tax-exempt reserves | 132 | €15,480 | €15,480 | = | 0.0% |
| Distributable reserves | 133 | €1,343,231 | €681,606 | -€661,625 | -49.3% |
| Profit (loss) carried forward | 14 | -€32,895 | -€32,895 | = | 0.0% |
| Amounts payable | 17/49 | €23,699 | €707,766 | +€684,067 | +2886.5% |
| Amounts payable within one year | 42/48 | €23,699 | €707,766 | +€684,067 | +2886.5% |
| Trade debts | 44 | €1,792 | €1,492 | -€300 | -16.7% |
| Suppliers | 440/4 | €1,792 | €1,492 | -€300 | -16.7% |
| Taxes, remuneration and social security | 45 | €21,908 | €26,308 | +€4,400 | +20.1% |
| Taxes | 450/3 | €21,908 | €26,308 | +€4,400 | +20.1% |
| Other amounts payable | 47/48 | - | €679,966 | +€679,966 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,858 | €37,690 | +€3,832 | +11.3% |
| Other operating charges | 640/8 | €3,046 | €3,139 | +€93 | +3.1% |
| Gross operating margin | 9900 | €327,552 | €136,346 | -€191,205 | -58.4% |
| Operating profit (loss) | 9901 | €290,648 | €95,518 | -€195,130 | -67.1% |
| Financial income | 75/76B | €4,829 | - | -€4,829 | |
| Recurring financial income | 75 | €4,829 | - | -€4,829 | |
| Financial charges | 65/66B | €332 | €352 | +€20 | +6.0% |
| Recurring financial charges | 65 | €332 | €352 | +€20 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €295,145 | €95,166 | -€199,979 | -67.8% |
| Income taxes | 67/77 | €88,758 | €26,212 | -€62,545 | -70.5% |
| Profit (loss) for the period | 9904 | €206,387 | €68,953 | -€137,434 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €206,387 | €68,953 | -€137,434 | -66.6% |
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 1 October 2026 via checked.be.