RIK DRIESSENS: 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.
RIK DRIESSENS
Largest movements
- Tangible fixed assets -€13,778
down €13,778 (-5.8%), from €238,850 to €225,071
of which Land and buildings: -€11,408
- Receivables within one year -€4,226
down €4,226 (-28.4%), from €14,893 to €10,667
of which Trade receivables: -€3,786
- Debts after one year -€12,410
down €12,410 (-65.2%), from €19,044 to €6,634
- Profit (loss) carried forward -€11,341
down €11,341 (-10.5%), from -€107,980 to -€119,321
- Other debts +€8,658
up €8,658 (+2.8%), from €310,214 to €318,872
- Trade debts -€4,146
down €4,146 (-85.1%), from €4,871 to €725
- Gross operating margin +€693
up €693 (+16.2%), from €4,273 to €4,966
- Financial charges -€430
down €430 (-19.0%), from €2,263 to €1,833
- Other operating charges +€218
up €218 (+42.5%), from €513 to €732
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 | €266,678 | €247,440 | -€19,238 | -7.2% |
| Fixed assets | 21/28 | €238,850 | €225,071 | -€13,778 | -5.8% |
| Tangible fixed assets | 22/27 | €238,850 | €225,071 | -€13,778 | -5.8% |
| Land and buildings | 22 | €232,532 | €221,123 | -€11,408 | -4.9% |
| Furniture and vehicles | 24 | €6,318 | €3,948 | -€2,370 | -37.5% |
| Current assets | 29/58 | €27,829 | €22,369 | -€5,460 | -19.6% |
| Stocks and contracts in progress | 3 | €10,391 | €9,363 | -€1,028 | -9.9% |
| Stocks | 30/36 | €10,391 | €9,363 | -€1,028 | -9.9% |
| Amounts receivable within one year | 40/41 | €14,893 | €10,667 | -€4,226 | -28.4% |
| Trade receivables | 40 | €11,974 | €8,188 | -€3,786 | -31.6% |
| Other amounts receivable | 41 | €2,919 | €2,479 | -€440 | -15.1% |
| Cash at bank and in hand | 54/58 | €2,545 | €2,338 | -€207 | -8.1% |
| Total equity and liabilities | 10/49 | €266,678 | €247,440 | -€19,238 | -7.2% |
| Equity | 10/15 | -€79,887 | -€91,228 | -€11,341 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,493 | €9,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €280 | €280 | = | 0.0% |
| Reserves not available under the articles | 1311 | €280 | €280 | = | 0.0% |
| Distributable reserves | 133 | €9,212 | €9,212 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,980 | -€119,321 | -€11,341 | -10.5% |
| Amounts payable | 17/49 | €346,565 | €338,668 | -€7,897 | -2.3% |
| Amounts payable after more than one year | 17 | €19,044 | €6,634 | -€12,410 | -65.2% |
| Financial debts | 170/4 | €19,044 | €6,634 | -€12,410 | -65.2% |
| Amounts payable within one year | 42/48 | €327,521 | €332,034 | +€4,513 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €12,437 | €12,410 | -€27 | -0.2% |
| Trade debts | 44 | €4,871 | €725 | -€4,146 | -85.1% |
| Suppliers | 440/4 | €4,871 | €725 | -€4,146 | -85.1% |
| Taxes, remuneration and social security | 45 | - | €27 | +€27 | |
| Taxes | 450/3 | - | €27 | +€27 | |
| Other amounts payable | 47/48 | €310,214 | €318,872 | +€8,658 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,778 | €13,778 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €732 | +€218 | +42.5% |
| Gross operating margin | 9900 | €4,273 | €4,966 | +€693 | +16.2% |
| Operating profit (loss) | 9901 | -€10,019 | -€9,544 | +€475 | +4.7% |
| Financial income | 75/76B | €0 | €36 | +€36 | +356,600% |
| Recurring financial income | 75 | €0 | €36 | +€36 | +356,600% |
| Financial charges | 65/66B | €2,263 | €1,833 | -€430 | -19.0% |
| Recurring financial charges | 65 | €2,263 | €1,833 | -€430 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,282 | -€11,341 | +€941 | +7.7% |
| Profit (loss) for the period | 9904 | -€12,282 | -€11,341 | +€941 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,282 | -€11,341 | +€941 | +7.7% |
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 30 October 2026 via checked.be.