VAN DRIESSCHE 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 DRIESSCHE MANAGEMENT
Largest movements
- Tangible fixed assets -€15,113
down €15,113 (-6.1%), from €247,450 to €232,337
of which Land and buildings: -€13,353
- Cash -€4,625
down €4,625 (-25.4%), from €18,179 to €13,554
mainly Other debts (-€25,000) and Trade debts (-€2,705)
- Other debts -€25,000
down €25,000 (-74.8%), from €33,415 to €8,415
- Reserves +€5,875
up €5,875 (+25.4%), from €23,154 to €29,030
of which Distributable reserves: +€5,581
- Trade debts -€2,705
down €2,705 (-92.3%), from €2,932 to €227
- Gross operating margin +€349
up €349 (+1.3%), from €27,650 to €27,998
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 | €267,136 | €248,145 | -€18,991 | -7.1% |
| Fixed assets | 21/28 | €247,450 | €232,337 | -€15,113 | -6.1% |
| Tangible fixed assets | 22/27 | €247,450 | €232,337 | -€15,113 | -6.1% |
| Land and buildings | 22 | €234,522 | €221,169 | -€13,353 | -5.7% |
| Plant, machinery and equipment | 23 | €12,928 | €11,168 | -€1,760 | -13.6% |
| Current assets | 29/58 | €19,686 | €15,808 | -€3,878 | -19.7% |
| Amounts receivable within one year | 40/41 | - | €45 | +€45 | |
| Trade receivables | 40 | - | €45 | +€45 | |
| Cash at bank and in hand | 54/58 | €18,179 | €13,554 | -€4,625 | -25.4% |
| Deferred charges and accrued income | 490/1 | €1,508 | €2,209 | +€701 | +46.5% |
| Total equity and liabilities | 10/49 | €267,136 | €248,145 | -€18,991 | -7.1% |
| Equity | 10/15 | €230,154 | €236,030 | +€5,875 | +2.6% |
| Contributions | 10/11 | €207,000 | €207,000 | = | 0.0% |
| Capital | 10 | €207,000 | €207,000 | = | 0.0% |
| Issued capital | 100 | €207,000 | €207,000 | = | 0.0% |
| Reserves | 13 | €23,154 | €29,030 | +€5,875 | +25.4% |
| Non-distributable reserves | 130/1 | €1,295 | €1,589 | +€294 | +22.7% |
| Legal reserve | 130 | €1,295 | €1,589 | +€294 | +22.7% |
| Distributable reserves | 133 | €21,859 | €27,441 | +€5,581 | +25.5% |
| Amounts payable | 17/49 | €36,982 | €12,116 | -€24,866 | -67.2% |
| Amounts payable within one year | 42/48 | €36,377 | €10,805 | -€25,573 | -70.3% |
| Trade debts | 44 | €2,932 | €227 | -€2,705 | -92.3% |
| Suppliers | 440/4 | €2,932 | €227 | -€2,705 | -92.3% |
| Taxes, remuneration and social security | 45 | €30 | €2,162 | +€2,132 | +7,046% |
| Taxes | 450/3 | €30 | €2,162 | +€2,132 | +7,046% |
| Other amounts payable | 47/48 | €33,415 | €8,415 | -€25,000 | -74.8% |
| Accrued charges and deferred income | 492/3 | €605 | €1,311 | +€706 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,113 | €15,113 | = | 0.0% |
| Other operating charges | 640/8 | €4,601 | €4,806 | +€205 | +4.4% |
| Gross operating margin | 9900 | €27,650 | €27,998 | +€349 | +1.3% |
| Operating profit (loss) | 9901 | €7,936 | €8,080 | +€144 | +1.8% |
| Financial charges | 65/66B | €45 | €66 | +€21 | +45.9% |
| Recurring financial charges | 65 | €45 | €66 | +€21 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €7,891 | €8,014 | +€123 | +1.6% |
| Income taxes | 67/77 | €2,030 | €2,139 | +€109 | +5.3% |
| Profit (loss) for the period | 9904 | €5,861 | €5,875 | +€15 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,861 | €5,875 | +€15 | +0.3% |
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 16 October 2026 via checked.be.