B-DRIVE: 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.
B-DRIVE
Largest movements
- Receivables within one year +€45,209
up €45,209 (+551%), from €8,198 to €53,406
of which Other amounts receivable: +€39,711
- Financial fixed assets +€4,393
up €4,393 (+117%), from €3,740 to €8,133
- Profit (loss) carried forward +€38,249
up €38,249, from -€15,757 to €22,492
- Trade debts +€14,808
up €14,808 (+253%), from €5,843 to €20,652
- Other debts -€3,188
no longer reported in 2024 (was €3,188)
- Turnover +€27,222
new in 2024: €27,222
- Gross operating margin -€11,725
down €11,725, from €4,216 to -€7,509
- Financial income +€791
new in 2024: €791
- Depreciation -€529
no longer reported in 2024 (was €529)
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,239 | €64,087 | +€49,848 | +350% |
| Fixed assets | 21/28 | €3,740 | €8,133 | +€4,393 | +117% |
| Financial fixed assets | 28 | €3,740 | €8,133 | +€4,393 | +117% |
| Current assets | 29/58 | €10,499 | €55,955 | +€45,456 | +433% |
| Amounts receivable within one year | 40/41 | €8,198 | €53,406 | +€45,209 | +551% |
| Trade receivables | 40 | - | €5,498 | +€5,498 | |
| Other amounts receivable | 41 | €8,198 | €47,909 | +€39,711 | +484% |
| Cash at bank and in hand | 54/58 | €2,301 | €2,548 | +€247 | +10.7% |
| Total equity and liabilities | 10/49 | €14,239 | €64,087 | +€49,848 | +350% |
| Equity | 10/15 | €2,843 | €41,092 | +€38,249 | +1,345% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€15,757 | €22,492 | +€38,249 | |
| Amounts payable | 17/49 | €11,396 | €22,995 | +€11,599 | +102% |
| Amounts payable within one year | 42/48 | €11,396 | €22,995 | +€11,599 | +102% |
| Current portion of amounts payable after more than one year | 42 | €2,343 | €2,343 | = | 0.0% |
| Trade debts | 44 | €5,843 | €20,652 | +€14,808 | +253% |
| Suppliers | 440/4 | €5,843 | €20,652 | +€14,808 | +253% |
| Advances received on contracts in progress | 46 | €21 | - | -€21 | |
| Other amounts payable | 47/48 | €3,188 | - | -€3,188 | |
| Turnover | 70 | - | €27,222 | +€27,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529 | - | -€529 | |
| Gross operating margin | 9900 | €4,216 | -€7,509 | -€11,725 | |
| Operating profit (loss) | 9901 | €3,687 | -€7,509 | -€11,196 | |
| Financial income | 75/76B | - | €791 | +€791 | |
| Recurring financial income | 75 | - | €791 | +€791 | |
| Financial charges | 65/66B | €367 | €192 | -€175 | -47.7% |
| Recurring financial charges | 65 | €367 | €192 | -€175 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €3,320 | -€6,910 | -€10,230 | |
| Profit (loss) for the period | 9904 | €3,320 | -€6,910 | -€10,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,320 | -€6,910 | -€10,230 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.