VAN DRIESSCHE - DE CALUWE: what changed
VAN DRIESSCHE - DE CALUWE
Largest movements
- Cash +€28,337
up €28,337 (+29.3%), from €96,685 to €125,022
mainly Net result for the year (+€20,590) and Receivables within one year (+€14,537)
- Receivables within one year -€14,537
down €14,537 (-33.6%), from €43,277 to €28,741
of which Other amounts receivable: -€15,928
- Tangible fixed assets +€2,221
up €2,221 (+10.1%), from €22,029 to €24,250
of which Plant, machinery and equipment: +€4,726
- Reserves +€20,590
up €20,590 (+14.1%), from €145,651 to €166,240
- Other debts -€12,069
no longer reported in 2025 (was €12,069)
- Trade debts +€6,504
up €6,504 (+57.6%), from €11,297 to €17,801
- Debts after one year +€3,662
up €3,662, from €0 to €3,662
- Tax, wage and social debts -€3,336
down €3,336 (-44.3%), from €7,534 to €4,198
- Gross operating margin +€8,904
up €8,904 (+28.9%), from €30,845 to €39,749
- Financial income -€1,805
down €1,805 (-79.9%), from €2,260 to €455
- Financial charges +€1,432
up €1,432 (+54.7%), from €2,620 to €4,051
- Taxes +€538
up €538 (+29.9%), from €1,796 to €2,334
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,303 | €202,800 | +€15,497 | +8.3% |
| Fixed assets | 21/28 | €22,940 | €25,161 | +€2,221 | +9.7% |
| Tangible fixed assets | 22/27 | €22,029 | €24,250 | +€2,221 | +10.1% |
| Land and buildings | 22 | €19,597 | €17,092 | -€2,505 | -12.8% |
| Plant, machinery and equipment | 23 | €2,432 | €7,158 | +€4,726 | +194% |
| Financial fixed assets | 28 | €911 | €911 | = | 0.0% |
| Current assets | 29/58 | €164,363 | €177,639 | +€13,276 | +8.1% |
| Stocks and contracts in progress | 3 | €22,914 | €21,768 | -€1,146 | -5.0% |
| Stocks | 30/36 | €22,914 | €21,768 | -€1,146 | -5.0% |
| Amounts receivable within one year | 40/41 | €43,277 | €28,741 | -€14,537 | -33.6% |
| Trade receivables | 40 | €15,699 | €17,091 | +€1,391 | +8.9% |
| Other amounts receivable | 41 | €27,578 | €11,650 | -€15,928 | -57.8% |
| Cash at bank and in hand | 54/58 | €96,685 | €125,022 | +€28,337 | +29.3% |
| Deferred charges and accrued income | 490/1 | €1,487 | €2,108 | +€621 | +41.8% |
| Total equity and liabilities | 10/49 | €187,303 | €202,800 | +€15,497 | +8.3% |
| Equity | 10/15 | €154,335 | €174,925 | +€20,590 | +13.3% |
| Contributions | 10/11 | €8,684 | €8,684 | = | 0.0% |
| Reserves | 13 | €145,651 | €166,240 | +€20,590 | +14.1% |
| Distributable reserves | 133 | €145,651 | €166,240 | +€20,590 | +14.1% |
| Amounts payable | 17/49 | €32,968 | €27,875 | -€5,093 | -15.4% |
| Amounts payable after more than one year | 17 | €0 | €3,662 | +€3,662 | |
| Financial debts | 170/4 | €0 | €3,662 | +€3,662 | |
| Amounts payable within one year | 42/48 | €32,968 | €24,214 | -€8,755 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €2,069 | €2,215 | +€146 | +7.1% |
| Trade debts | 44 | €11,297 | €17,801 | +€6,504 | +57.6% |
| Suppliers | 440/4 | €11,297 | €17,801 | +€6,504 | +57.6% |
| Taxes, remuneration and social security | 45 | €7,534 | €4,198 | -€3,336 | -44.3% |
| Taxes | 450/3 | €7,534 | €4,198 | -€3,336 | -44.3% |
| Other amounts payable | 47/48 | €12,069 | - | -€12,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,244 | €3,958 | -€286 | -6.7% |
| Other operating charges | 640/8 | €9,170 | €9,271 | +€101 | +1.1% |
| Gross operating margin | 9900 | €30,845 | €39,749 | +€8,904 | +28.9% |
| Operating profit (loss) | 9901 | €17,432 | €26,520 | +€9,088 | +52.1% |
| Financial income | 75/76B | €2,260 | €455 | -€1,805 | -79.9% |
| Recurring financial income | 75 | €2,260 | €455 | -€1,805 | -79.9% |
| Financial charges | 65/66B | €2,620 | €4,051 | +€1,432 | +54.7% |
| Recurring financial charges | 65 | €2,620 | €4,051 | +€1,432 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €17,072 | €22,923 | +€5,851 | +34.3% |
| Income taxes | 67/77 | €1,796 | €2,334 | +€538 | +29.9% |
| Profit (loss) for the period | 9904 | €15,276 | €20,590 | +€5,313 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,276 | €20,590 | +€5,313 | +34.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.