Wim Driesen Services: 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.
Wim Driesen Services
Largest movements
- Cash -€169,888
down €169,888 (-82.2%), from €206,560 to €36,673
mainly Contributions, distributions and other (-€136,000) and Receivables within one year (-€44,778)
- Receivables within one year +€44,778
up €44,778 (+223%), from €20,101 to €64,879
of which Trade receivables: +€38,510
- Deferred charges and accrued income +€9,453
up €9,453 (+257%), from €3,683 to €13,136
- Reserves -€107,000
down €107,000 (-53.8%), from €198,727 to €91,727
of which Distributable reserves: -€107,000
- Tax, wage and social debts -€13,413
down €13,413 (-44.5%), from €30,111 to €16,697
of which Taxes: -€13,054
- Short-term financial debts +€5,954
up €5,954 (+14,391%), from €41 to €5,995
- Gross operating margin -€30,792
down €30,792 (-42.1%), from €73,065 to €42,273
- Taxes -€6,413
down €6,413 (-42.1%), from €15,252 to €8,838
- Financial charges +€1,861
up €1,861 (+252%), from €739 to €2,600
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 | €234,221 | €119,908 | -€114,313 | -48.8% |
| Fixed assets | 21/28 | €3,876 | €5,220 | +€1,343 | +34.7% |
| Tangible fixed assets | 22/27 | €3,876 | €5,220 | +€1,343 | +34.7% |
| Land and buildings | 22 | €1,323 | €1,082 | -€241 | -18.2% |
| Plant, machinery and equipment | 23 | €2,161 | €1,564 | -€596 | -27.6% |
| Furniture and vehicles | 24 | €393 | €2,573 | +€2,180 | +555% |
| Current assets | 29/58 | €230,345 | €114,688 | -€115,657 | -50.2% |
| Amounts receivable within one year | 40/41 | €20,101 | €64,879 | +€44,778 | +223% |
| Trade receivables | 40 | €14,783 | €53,293 | +€38,510 | +260% |
| Other amounts receivable | 41 | €5,318 | €11,586 | +€6,268 | +118% |
| Cash at bank and in hand | 54/58 | €206,560 | €36,673 | -€169,888 | -82.2% |
| Deferred charges and accrued income | 490/1 | €3,683 | €13,136 | +€9,453 | +257% |
| Total equity and liabilities | 10/49 | €234,221 | €119,908 | -€114,313 | -48.8% |
| Equity | 10/15 | €202,930 | €94,938 | -€107,993 | -53.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €198,727 | €91,727 | -€107,000 | -53.8% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €198,427 | €91,427 | -€107,000 | -53.9% |
| Profit (loss) carried forward | 14 | €1,203 | €211 | -€993 | -82.5% |
| Amounts payable | 17/49 | €31,291 | €24,970 | -€6,321 | -20.2% |
| Amounts payable within one year | 42/48 | €31,291 | €24,970 | -€6,321 | -20.2% |
| Financial debts | 43 | €41 | €5,995 | +€5,954 | +14,391% |
| Credit institutions | 430/8 | €41 | €5,995 | +€5,954 | +14,391% |
| Trade debts | 44 | €1,139 | €2,278 | +€1,139 | +100% |
| Suppliers | 440/4 | €1,139 | €2,278 | +€1,139 | +100% |
| Taxes, remuneration and social security | 45 | €30,111 | €16,697 | -€13,413 | -44.5% |
| Taxes | 450/3 | €27,186 | €14,132 | -€13,054 | -48.0% |
| Remuneration and social security | 454/9 | €2,925 | €2,565 | -€360 | -12.3% |
| Non-recurring operating income | 76A | - | €4,931 | +€4,931 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,114 | €1,565 | -€550 | -26.0% |
| Other operating charges | 640/8 | €853 | €1,485 | +€632 | +74.1% |
| Gross operating margin | 9900 | €73,065 | €42,273 | -€30,792 | -42.1% |
| Operating profit (loss) | 9901 | €70,098 | €39,223 | -€30,874 | -44.0% |
| Financial income | 75/76B | - | €223 | +€223 | |
| Recurring financial income | 75 | - | €223 | +€223 | |
| Financial charges | 65/66B | €739 | €2,600 | +€1,861 | +252% |
| Recurring financial charges | 65 | €739 | €2,600 | +€1,861 | +252% |
| Profit (loss) for the period before taxes | 9903 | €69,359 | €36,846 | -€32,513 | -46.9% |
| Income taxes | 67/77 | €15,252 | €8,838 | -€6,413 | -42.1% |
| Profit (loss) for the period | 9904 | €54,107 | €28,007 | -€26,100 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,107 | €28,007 | -€26,100 | -48.2% |
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 17 October 2026 via checked.be.