VAN DRIESSCHE GEERT: 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 DRIESSCHE GEERT
Largest movements
- Deferred charges and accrued income +€29,714
up €29,714 (+912%), from €3,257 to €32,971
- Tangible fixed assets -€14,388
down €14,388 (-24.9%), from €57,821 to €43,433
of which Furniture and vehicles: -€11,296
- Cash -€13,533
down €13,533 (-44.1%), from €30,691 to €17,158
mainly Contributions, distributions and other (-€30,331) and Deferred charges and accrued income (-€29,714)
- Other debts +€30,442
up €30,442 (+78,804%), from €39 to €30,481
- Reserves -€24,457
down €24,457 (-28.1%), from €87,183 to €62,725
of which Distributable reserves: -€22,497
- Trade debts +€6,541
up €6,541 (+27.4%), from €23,899 to €30,440
- Debts after one year -€6,405
down €6,405 (-51.1%), from €12,530 to €6,125
- Current portion of long-term debt -€2,272
down €2,272 (-26.2%), from €8,677 to €6,405
- Gross operating margin +€13,700
up €13,700 (+19.4%), from €70,704 to €84,404
- Staff costs -€7,574
down €7,574 (-11.6%), from €65,548 to €57,974
- Depreciation -€1,145
down €1,145 (-6.7%), from €17,103 to €15,958
- Other operating charges +€1,023
up €1,023 (+135%), from €757 to €1,781
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 | €156,373 | €158,270 | +€1,898 | +1.2% |
| Fixed assets | 21/28 | €57,891 | €43,503 | -€14,388 | -24.9% |
| Tangible fixed assets | 22/27 | €57,821 | €43,433 | -€14,388 | -24.9% |
| Plant, machinery and equipment | 23 | €1,735 | €1,197 | -€538 | -31.0% |
| Furniture and vehicles | 24 | €38,315 | €27,019 | -€11,296 | -29.5% |
| Other tangible fixed assets | 26 | €17,771 | €15,217 | -€2,554 | -14.4% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €98,482 | €114,767 | +€16,285 | +16.5% |
| Stocks and contracts in progress | 3 | €4,484 | €4,299 | -€185 | -4.1% |
| Stocks | 30/36 | €4,484 | €4,299 | -€185 | -4.1% |
| Amounts receivable within one year | 40/41 | €60,050 | €60,339 | +€289 | +0.5% |
| Trade receivables | 40 | €41,390 | €36,310 | -€5,080 | -12.3% |
| Other amounts receivable | 41 | €18,660 | €24,029 | +€5,369 | +28.8% |
| Cash at bank and in hand | 54/58 | €30,691 | €17,158 | -€13,533 | -44.1% |
| Deferred charges and accrued income | 490/1 | €3,257 | €32,971 | +€29,714 | +912% |
| Total equity and liabilities | 10/49 | €156,373 | €158,270 | +€1,898 | +1.2% |
| Equity | 10/15 | €105,783 | €81,325 | -€24,457 | -23.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,183 | €62,725 | -€24,457 | -28.1% |
| Non-distributable reserves | 130/1 | €1,960 | €0 | -€1,960 | -100% |
| Reserves not available under the articles | 1311 | €1,960 | €0 | -€1,960 | -100% |
| Distributable reserves | 133 | €85,223 | €62,725 | -€22,497 | -26.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €50,590 | €76,945 | +€26,355 | +52.1% |
| Amounts payable after more than one year | 17 | €12,530 | €6,125 | -€6,405 | -51.1% |
| Financial debts | 170/4 | €12,530 | €6,125 | -€6,405 | -51.1% |
| Amounts payable within one year | 42/48 | €37,745 | €70,469 | +€32,724 | +86.7% |
| Current portion of amounts payable after more than one year | 42 | €8,677 | €6,405 | -€2,272 | -26.2% |
| Trade debts | 44 | €23,899 | €30,440 | +€6,541 | +27.4% |
| Suppliers | 440/4 | €23,899 | €30,440 | +€6,541 | +27.4% |
| Taxes, remuneration and social security | 45 | €5,129 | €3,143 | -€1,986 | -38.7% |
| Taxes | 450/3 | €2,777 | €582 | -€2,195 | -79.0% |
| Remuneration and social security | 454/9 | €2,352 | €2,561 | +€209 | +8.9% |
| Other amounts payable | 47/48 | €39 | €30,481 | +€30,442 | +78,804% |
| Accrued charges and deferred income | 492/3 | €316 | €351 | +€36 | +11.3% |
| Non-recurring operating income | 76A | €1,178 | €0 | -€1,178 | -100% |
| Remuneration, social security and pensions | 62 | €65,548 | €57,974 | -€7,574 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,103 | €15,958 | -€1,145 | -6.7% |
| Other operating charges | 640/8 | €757 | €1,781 | +€1,023 | +135% |
| Gross operating margin | 9900 | €70,704 | €84,404 | +€13,700 | +19.4% |
| Operating profit (loss) | 9901 | -€12,703 | €8,692 | +€21,395 | |
| Financial income | 75/76B | €1,159 | €911 | -€248 | -21.4% |
| Recurring financial income | 75 | €1,159 | €911 | -€248 | -21.4% |
| Financial charges | 65/66B | €3,313 | €3,141 | -€171 | -5.2% |
| Recurring financial charges | 65 | €3,313 | €3,141 | -€171 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,857 | €6,461 | +€21,318 | |
| Income taxes | 67/77 | €2 | €587 | +€586 | +36,842% |
| Profit (loss) for the period | 9904 | -€14,859 | €5,874 | +€20,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,859 | €5,874 | +€20,732 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.