VAN DRIESSEN NELE: 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 DRIESSEN NELE
Largest movements
- Receivables within one year +€9,198
up €9,198 (+83.7%), from €10,984 to €20,181
of which Other amounts receivable: +€4,883
- Cash -€2,433
down €2,433 (-25.9%), from €9,398 to €6,965
mainly Receivables within one year (-€9,198) and Contributions, distributions and other (-€6,291)
- Tangible fixed assets -€873
down €873 (-7.7%), from €11,313 to €10,440
of which Other tangible fixed assets: -€1,259
- Other debts +€5,670
up €5,670 (+913.8%), from €621 to €6,291
- Accrued charges and deferred income -€2,750
no longer reported in 2025 (was €2,750)
- Reserves +€2,132
up €2,132 (+11.2%), from €19,012 to €21,145
- Tax, wage and social debts +€1,389
up €1,389 (+223.3%), from €622 to €2,011
- Debts after one year -€1,386
no longer reported in 2025 (was €1,386)
- Gross operating margin +€11,081
up €11,081 (+155.0%), from €7,147 to €18,228
- Taxes +€3,889
up €3,889 (+239.8%), from €1,622 to €5,511
- Depreciation -€1,066
down €1,066 (-23.9%), from €4,463 to €3,397
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.
Cash bridge derived
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 | €32,102 | €38,058 | +€5,957 | +18.6% |
| Fixed assets | 21/28 | €11,313 | €10,440 | -€873 | -7.7% |
| Tangible fixed assets | 22/27 | €11,313 | €10,440 | -€873 | -7.7% |
| Furniture and vehicles | 24 | €4,354 | €4,740 | +€386 | +8.9% |
| Other tangible fixed assets | 26 | €6,959 | €5,700 | -€1,259 | -18.1% |
| Current assets | 29/58 | €20,788 | €27,618 | +€6,830 | +32.9% |
| Amounts receivable within one year | 40/41 | €10,984 | €20,181 | +€9,198 | +83.7% |
| Trade receivables | 40 | €10,984 | €15,298 | +€4,315 | +39.3% |
| Other amounts receivable | 41 | - | €4,883 | +€4,883 | |
| Cash at bank and in hand | 54/58 | €9,398 | €6,965 | -€2,433 | -25.9% |
| Deferred charges and accrued income | 490/1 | €406 | €472 | +€65 | +16.1% |
| Total equity and liabilities | 10/49 | €32,102 | €38,058 | +€5,957 | +18.6% |
| Equity | 10/15 | €25,212 | €27,345 | +€2,132 | +8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,012 | €21,145 | +€2,132 | +11.2% |
| Distributable reserves | 133 | €19,012 | €21,145 | +€2,132 | +11.2% |
| Amounts payable | 17/49 | €6,889 | €10,713 | +€3,824 | +55.5% |
| Amounts payable after more than one year | 17 | €1,386 | - | -€1,386 | |
| Financial debts | 170/4 | €1,386 | - | -€1,386 | |
| Amounts payable within one year | 42/48 | €2,754 | €10,713 | +€7,960 | +289.1% |
| Current portion of amounts payable after more than one year | 42 | €1,450 | €1,386 | -€64 | -4.4% |
| Trade debts | 44 | €61 | €1,026 | +€965 | +1581.9% |
| Suppliers | 440/4 | €61 | €1,026 | +€965 | +1581.9% |
| Taxes, remuneration and social security | 45 | €622 | €2,011 | +€1,389 | +223.3% |
| Taxes | 450/3 | €622 | €2,011 | +€1,389 | +223.3% |
| Other amounts payable | 47/48 | €621 | €6,291 | +€5,670 | +913.8% |
| Accrued charges and deferred income | 492/3 | €2,750 | - | -€2,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,463 | €3,397 | -€1,066 | -23.9% |
| Other operating charges | 640/8 | €652 | €673 | +€21 | +3.2% |
| Gross operating margin | 9900 | €7,147 | €18,228 | +€11,081 | +155.0% |
| Operating profit (loss) | 9901 | €2,032 | €14,158 | +€12,126 | +596.7% |
| Financial income | 75/76B | - | €87 | +€87 | |
| Recurring financial income | 75 | - | €87 | +€87 | |
| Financial charges | 65/66B | €366 | €311 | -€55 | -15.1% |
| Recurring financial charges | 65 | €366 | €311 | -€55 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €1,666 | €13,934 | +€12,268 | +736.4% |
| Income taxes | 67/77 | €1,622 | €5,511 | +€3,889 | +239.8% |
| Profit (loss) for the period | 9904 | €44 | €8,423 | +€8,379 | +19104.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44 | €8,423 | +€8,379 | +19104.8% |
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 12 October 2026 via checked.be.