DRIES: 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.
DRIES
Largest movements
- Cash +€136,445
up €136,445 (+33.8%), from €403,443 to €539,888
mainly Other debts (+€291,421) and Net result for the year (+€167,624)
- Receivables within one year +€18,220
up €18,220 (+18.5%), from €98,476 to €116,696
of which Other amounts receivable: +€17,638
- Stocks and contracts +€16,577
up €16,577 (+87.1%), from €19,040 to €35,616
- Other debts +€291,421
new in 2025: €291,421
- Reserves -€123,797
down €123,797 (-17.8%), from €694,405 to €570,607
of which Distributable reserves: -€123,797
- Debts after one year -€51,548
no longer reported in 2025 (was €51,548)
- Tax, wage and social debts +€48,595
up €48,595 (+40.4%), from €120,328 to €168,923
of which Remuneration and social security: +€25,985
- Trade debts +€14,110
up €14,110 (+5.5%), from €254,326 to €268,436
- Staff costs +€77,179
up €77,179 (+6.4%), from €1.2m to €1.3m
- Taxes -€24,260
down €24,260 (-23.7%), from €102,452 to €78,192
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 | €1,158,035 | €1,334,522 | +€176,488 | +15.2% |
| Fixed assets | 21/28 | €637,077 | €642,322 | +€5,245 | +0.8% |
| Tangible fixed assets | 22/27 | €632,594 | €637,839 | +€5,245 | +0.8% |
| Land and buildings | 22 | €583,347 | €573,239 | -€10,109 | -1.7% |
| Furniture and vehicles | 24 | €49,247 | €64,601 | +€15,354 | +31.2% |
| Financial fixed assets | 28 | €4,483 | €4,483 | = | 0.0% |
| Current assets | 29/58 | €520,958 | €692,200 | +€171,242 | +32.9% |
| Stocks and contracts in progress | 3 | €19,040 | €35,616 | +€16,577 | +87.1% |
| Stocks | 30/36 | €19,040 | €35,616 | +€16,577 | +87.1% |
| Amounts receivable within one year | 40/41 | €98,476 | €116,696 | +€18,220 | +18.5% |
| Trade receivables | 40 | €883 | €1,466 | +€583 | +66.0% |
| Other amounts receivable | 41 | €97,592 | €115,230 | +€17,638 | +18.1% |
| Cash at bank and in hand | 54/58 | €403,443 | €539,888 | +€136,445 | +33.8% |
| Total equity and liabilities | 10/49 | €1,158,035 | €1,334,522 | +€176,488 | +15.2% |
| Equity | 10/15 | €701,845 | €578,047 | -€123,797 | -17.6% |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €694,405 | €570,607 | -€123,797 | -17.8% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €690,685 | €566,887 | -€123,797 | -17.9% |
| Amounts payable | 17/49 | €456,190 | €756,475 | +€300,285 | +65.8% |
| Amounts payable after more than one year | 17 | €51,548 | - | -€51,548 | |
| Financial debts | 170/4 | €51,548 | - | -€51,548 | |
| Amounts payable within one year | 42/48 | €404,642 | €756,475 | +€351,833 | +86.9% |
| Current portion of amounts payable after more than one year | 42 | €29,988 | €27,694 | -€2,293 | -7.6% |
| Trade debts | 44 | €254,326 | €268,436 | +€14,110 | +5.5% |
| Suppliers | 440/4 | €254,326 | €268,436 | +€14,110 | +5.5% |
| Taxes, remuneration and social security | 45 | €120,328 | €168,923 | +€48,595 | +40.4% |
| Taxes | 450/3 | €8,942 | €31,553 | +€22,611 | +253% |
| Remuneration and social security | 454/9 | €111,386 | €137,371 | +€25,985 | +23.3% |
| Other amounts payable | 47/48 | - | €291,421 | +€291,421 | |
| Non-recurring operating income | 76A | €24,847 | €35,988 | +€11,141 | +44.8% |
| Remuneration, social security and pensions | 62 | €1,201,626 | €1,278,805 | +€77,179 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,351 | €41,559 | -€792 | -1.9% |
| Other operating charges | 640/8 | €7,269 | €11,650 | +€4,381 | +60.3% |
| Gross operating margin | 9900 | €1,551,497 | €1,566,317 | +€14,820 | +1.0% |
| Operating profit (loss) | 9901 | €300,251 | €234,302 | -€65,948 | -22.0% |
| Financial income | 75/76B | €30,967 | €22,953 | -€8,014 | -25.9% |
| Recurring financial income | 75 | €8,122 | €7,437 | -€685 | -8.4% |
| Non-recurring financial income | 76B | €22,846 | €15,517 | -€7,329 | -32.1% |
| Financial charges | 65/66B | €8,866 | €11,440 | +€2,574 | +29.0% |
| Recurring financial charges | 65 | €8,866 | €11,440 | +€2,574 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €322,353 | €245,816 | -€76,537 | -23.7% |
| Income taxes | 67/77 | €102,452 | €78,192 | -€24,260 | -23.7% |
| Profit (loss) for the period | 9904 | €219,900 | €167,624 | -€52,276 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €219,900 | €167,624 | -€52,276 | -23.8% |
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 24 October 2026 via checked.be.