RESIDENCE DRION: 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.
RESIDENCE DRION
Largest movements
- Receivables within one year +€118,753
up €118,753 (+30.9%), from €383,714 to €502,467
of which Trade receivables: +€138,788
- Cash +€99,354
up €99,354 (+146%), from €67,922 to €167,276
mainly Other debts (+€262,544) and Depreciation (+€120,508)
- Intangible fixed assets -€77,000
down €77,000 (-21.4%), from €359,333 to €282,333
- Tangible fixed assets -€40,616
down €40,616 (-42.6%), from €95,347 to €54,731
of which Furniture and vehicles: -€36,248
- Other debts +€262,544
up €262,544 (+204%), from €128,984 to €391,528
- Debts after one year -€123,207
down €123,207 (-26.6%), from €462,871 to €339,664
- Profit (loss) carried forward -€69,469
down €69,469 (-17.8%), from -€391,178 to -€460,647
- Current portion of long-term debt -€64,038
down €64,038 (-33.7%), from €190,245 to €126,207
- Tax, wage and social debts +€43,848
up €43,848 (+16.7%), from €262,315 to €306,163
of which Remuneration and social security: +€43,848
- Gross operating margin +€456,738
up €456,738 (+16.5%), from €2.8m to €3.2m
- Staff costs +€438,468
up €438,468 (+16.2%), from €2.7m to €3.1m
- Depreciation -€53,984
down €53,984 (-30.9%), from €174,492 to €120,508
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 | €985,015 | €1,075,142 | +€90,127 | +9.1% |
| Fixed assets | 21/28 | €505,102 | €387,486 | -€117,616 | -23.3% |
| Intangible fixed assets | 21 | €359,333 | €282,333 | -€77,000 | -21.4% |
| Tangible fixed assets | 22/27 | €95,347 | €54,731 | -€40,616 | -42.6% |
| Plant, machinery and equipment | 23 | €11,110 | €7,396 | -€3,714 | -33.4% |
| Furniture and vehicles | 24 | €82,072 | €45,824 | -€36,248 | -44.2% |
| Other tangible fixed assets | 26 | €2,165 | €1,510 | -€654 | -30.2% |
| Financial fixed assets | 28 | €50,422 | €50,422 | = | 0.0% |
| Current assets | 29/58 | €479,914 | €687,656 | +€207,743 | +43.3% |
| Stocks and contracts in progress | 3 | €2,905 | €2,893 | -€12 | -0.4% |
| Stocks | 30/36 | €2,905 | €2,893 | -€12 | -0.4% |
| Amounts receivable within one year | 40/41 | €383,714 | €502,467 | +€118,753 | +30.9% |
| Trade receivables | 40 | €289,227 | €428,015 | +€138,788 | +48.0% |
| Other amounts receivable | 41 | €94,487 | €74,452 | -€20,035 | -21.2% |
| Cash at bank and in hand | 54/58 | €67,922 | €167,276 | +€99,354 | +146% |
| Deferred charges and accrued income | 490/1 | €25,372 | €15,020 | -€10,352 | -40.8% |
| Total equity and liabilities | 10/49 | €985,015 | €1,075,142 | +€90,127 | +9.1% |
| Equity | 10/15 | -€371,178 | -€440,647 | -€69,469 | -18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,400 | €1,400 | = | 0.0% |
| Distributable reserves | 133 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€391,178 | -€460,647 | -€69,469 | -17.8% |
| Amounts payable | 17/49 | €1,356,193 | €1,515,789 | +€159,596 | +11.8% |
| Amounts payable after more than one year | 17 | €462,871 | €339,664 | -€123,207 | -26.6% |
| Financial debts | 170/4 | €462,871 | €339,664 | -€123,207 | -26.6% |
| Amounts payable within one year | 42/48 | €892,815 | €1,175,672 | +€282,857 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €190,245 | €126,207 | -€64,038 | -33.7% |
| Trade debts | 44 | €311,271 | €351,774 | +€40,503 | +13.0% |
| Suppliers | 440/4 | €311,271 | €351,774 | +€40,503 | +13.0% |
| Taxes, remuneration and social security | 45 | €262,315 | €306,163 | +€43,848 | +16.7% |
| Taxes | 450/3 | €397 | €397 | +€0 | +0.1% |
| Remuneration and social security | 454/9 | €261,918 | €305,766 | +€43,848 | +16.7% |
| Other amounts payable | 47/48 | €128,984 | €391,528 | +€262,544 | +204% |
| Accrued charges and deferred income | 492/3 | €507 | €453 | -€54 | -10.7% |
| Remuneration, social security and pensions | 62 | €2,702,472 | €3,140,940 | +€438,468 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174,492 | €120,508 | -€53,984 | -30.9% |
| Other operating charges | 640/8 | €3,371 | €22,848 | +€19,477 | +578% |
| Gross operating margin | 9900 | €2,765,410 | €3,222,148 | +€456,738 | +16.5% |
| Operating profit (loss) | 9901 | -€114,924 | -€62,147 | +€52,777 | +45.9% |
| Financial charges | 65/66B | €8,848 | €6,889 | -€1,960 | -22.1% |
| Recurring financial charges | 65 | €8,848 | €6,889 | -€1,960 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | -€123,773 | -€69,036 | +€54,737 | +44.2% |
| Income taxes | 67/77 | €414 | €433 | +€19 | +4.5% |
| Profit (loss) for the period | 9904 | -€124,187 | -€69,469 | +€54,718 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€124,187 | -€69,469 | +€54,718 | +44.1% |
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 27 October 2026 via checked.be.