VAN DRIEL MANAGEMENT: 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.
VAN DRIEL MANAGEMENT
Largest movements
- Receivables after one year +€630,987
new in 2025: €630,987
- Tangible fixed assets -€14,262
down €14,262 (-56.5%), from €25,242 to €10,980
- Deferred charges and accrued income +€12,338
up €12,338 (+611%), from €2,019 to €14,357
- Cash +€12,246
up €12,246 (+27.8%), from €44,017 to €56,263
mainly Other debts (+€615,777) and Net result for the year (+€21,547)
- Other debts +€615,777
up €615,777 (+1,987%), from €30,984 to €646,761
- Reserves +€21,547
up €21,547 (+85.8%), from €25,127 to €46,674
- Financial income +€12,236
up €12,236 (+10,182%), from €120 to €12,356
- Gross operating margin -€2,628
down €2,628 (-7.3%), from €35,769 to €33,141
- Taxes +€2,610
up €2,610 (+40.1%), from €6,513 to €9,123
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 | €87,799 | €722,054 | +€634,255 | +722% |
| Fixed assets | 21/28 | €25,242 | €11,130 | -€14,112 | -55.9% |
| Tangible fixed assets | 22/27 | €25,242 | €10,980 | -€14,262 | -56.5% |
| Furniture and vehicles | 24 | €25,242 | €10,980 | -€14,262 | -56.5% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €62,556 | €710,924 | +€648,368 | +1,036% |
| Amounts receivable after more than one year | 29 | - | €630,987 | +€630,987 | |
| Other amounts receivable | 291 | - | €630,987 | +€630,987 | |
| Amounts receivable within one year | 40/41 | €16,520 | €9,317 | -€7,203 | -43.6% |
| Trade receivables | 40 | €10,704 | €9,317 | -€1,387 | -13.0% |
| Other amounts receivable | 41 | €5,817 | €0 | -€5,817 | -100% |
| Cash at bank and in hand | 54/58 | €44,017 | €56,263 | +€12,246 | +27.8% |
| Deferred charges and accrued income | 490/1 | €2,019 | €14,357 | +€12,338 | +611% |
| Total equity and liabilities | 10/49 | €87,799 | €722,054 | +€634,255 | +722% |
| Equity | 10/15 | €43,727 | €65,274 | +€21,547 | +49.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,127 | €46,674 | +€21,547 | +85.8% |
| Distributable reserves | 133 | €25,127 | €46,674 | +€21,547 | +85.8% |
| Amounts payable | 17/49 | €44,071 | €656,780 | +€612,709 | +1,390% |
| Amounts payable within one year | 42/48 | €42,259 | €656,380 | +€614,121 | +1,453% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €29 | €785 | +€756 | +2,581% |
| Suppliers | 440/4 | €29 | €785 | +€756 | +2,581% |
| Taxes, remuneration and social security | 45 | €11,246 | €8,834 | -€2,412 | -21.4% |
| Taxes | 450/3 | €11,246 | €8,834 | -€2,412 | -21.4% |
| Other amounts payable | 47/48 | €30,984 | €646,761 | +€615,777 | +1,987% |
| Accrued charges and deferred income | 492/3 | €1,812 | €400 | -€1,412 | -77.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,262 | €14,262 | +€0 | 0.0% |
| Other operating charges | 640/8 | €540 | €526 | -€15 | -2.7% |
| Gross operating margin | 9900 | €35,769 | €33,141 | -€2,628 | -7.3% |
| Operating profit (loss) | 9901 | €20,966 | €18,353 | -€2,613 | -12.5% |
| Financial income | 75/76B | €120 | €12,356 | +€12,236 | +10,182% |
| Recurring financial income | 75 | €120 | €12,356 | +€12,236 | +10,182% |
| Financial charges | 65/66B | €283 | €39 | -€244 | -86.2% |
| Recurring financial charges | 65 | €283 | €39 | -€244 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | €20,804 | €30,670 | +€9,867 | +47.4% |
| Income taxes | 67/77 | €6,513 | €9,123 | +€2,610 | +40.1% |
| Profit (loss) for the period | 9904 | €14,290 | €21,547 | +€7,256 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,290 | €21,547 | +€7,256 | +50.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.