BE DRIVE: what changed
Two fiscal 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.
BE DRIVE
Largest movements
- Cash -€6,037
down €6,037 (-93.8%), from €6,434 to €397
mainly Net result for the year (-€16,187)
- Receivables within one year -€2,461
down €2,461 (-41.5%), from €5,930 to €3,469
of which Other amounts receivable: -€3,670
- Profit (loss) carried forward -€16,187
down €16,187 (-147.1%), from -€11,003 to -€27,189
- Trade debts +€7,689
up €7,689 (+161.3%), from €4,766 to €12,455
- Gross operating margin -€13,611
down €13,611, from €2,672 to -€10,939
- Other operating charges +€3,761
up €3,761 (+868.6%), from €433 to €4,194
- Financial charges +€638
up €638 (+153.4%), from €416 to €1,054
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 | €12,363 | €3,866 | -€8,498 | -68.7% |
| Current assets | 29/58 | €12,363 | €3,866 | -€8,498 | -68.7% |
| Amounts receivable within one year | 40/41 | €5,930 | €3,469 | -€2,461 | -41.5% |
| Trade receivables | 40 | €1,653 | €2,863 | +€1,210 | +73.2% |
| Other amounts receivable | 41 | €4,277 | €606 | -€3,670 | -85.8% |
| Cash at bank and in hand | 54/58 | €6,434 | €397 | -€6,037 | -93.8% |
| Total equity and liabilities | 10/49 | €12,363 | €3,866 | -€8,498 | -68.7% |
| Equity | 10/15 | €7,597 | -€8,589 | -€16,187 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€11,003 | -€27,189 | -€16,187 | -147.1% |
| Amounts payable | 17/49 | €4,766 | €12,455 | +€7,689 | +161.3% |
| Amounts payable within one year | 42/48 | €4,766 | €12,455 | +€7,689 | +161.3% |
| Trade debts | 44 | €4,766 | €12,455 | +€7,689 | +161.3% |
| Suppliers | 440/4 | €4,766 | €12,455 | +€7,689 | +161.3% |
| Other operating charges | 640/8 | €433 | €4,194 | +€3,761 | +868.6% |
| Gross operating margin | 9900 | €2,672 | -€10,939 | -€13,611 | |
| Operating profit (loss) | 9901 | €2,239 | -€15,133 | -€17,372 | |
| Financial charges | 65/66B | €416 | €1,054 | +€638 | +153.4% |
| Recurring financial charges | 65 | €416 | €1,054 | +€638 | +153.4% |
| Profit (loss) for the period before taxes | 9903 | €1,823 | -€16,187 | -€18,009 | |
| Profit (loss) for the period | 9904 | €1,823 | -€16,187 | -€18,009 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,823 | -€16,187 | -€18,009 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.