BER-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.
BER-DRIVE
Largest movements
- Receivables within one year +€12,664
up €12,664 (+320.8%), from €3,947 to €16,611
of which Trade receivables: +€16,006
- Cash -€6,274
down €6,274 (-58.0%), from €10,813 to €4,539
mainly Receivables within one year (-€12,664) and Trade debts (-€3,012)
- Profit (loss) carried forward +€6,688
up €6,688 (+34.2%), from -€19,529 to -€12,841
- Other debts +€3,994
new in 2025: €3,994
- Trade debts -€3,012
down €3,012 (-32.5%), from €9,257 to €6,245
- Tax, wage and social debts -€1,279
down €1,279 (-22.5%), from €5,681 to €4,402
- Turnover -€175,291
no longer reported in 2025 (was €175,291)
- Purchases and services -€145,658
no longer reported in 2025 (was €145,658)
- Staff costs -€27,422
no longer reported in 2025 (was €27,422)
- Gross operating margin -€21,610
down €21,610 (-71.7%), from €30,145 to €8,535
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 | €14,760 | €21,150 | +€6,390 | +43.3% |
| Current assets | 29/58 | €14,760 | €21,150 | +€6,390 | +43.3% |
| Amounts receivable within one year | 40/41 | €3,947 | €16,611 | +€12,664 | +320.8% |
| Trade receivables | 40 | €527 | €16,533 | +€16,006 | +3037.9% |
| Other amounts receivable | 41 | €3,420 | €78 | -€3,342 | -97.7% |
| Cash at bank and in hand | 54/58 | €10,813 | €4,539 | -€6,274 | -58.0% |
| Total equity and liabilities | 10/49 | €14,760 | €21,150 | +€6,390 | +43.3% |
| Equity | 10/15 | -€178 | €6,510 | +€6,688 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €751 | €751 | = | 0.0% |
| Non-distributable reserves | 130/1 | €751 | €751 | = | 0.0% |
| Reserves not available under the articles | 1311 | €751 | €751 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,529 | -€12,841 | +€6,688 | +34.2% |
| Amounts payable | 17/49 | €14,939 | €14,641 | -€298 | -2.0% |
| Amounts payable within one year | 42/48 | €14,939 | €14,641 | -€298 | -2.0% |
| Trade debts | 44 | €9,257 | €6,245 | -€3,012 | -32.5% |
| Suppliers | 440/4 | €9,257 | €6,245 | -€3,012 | -32.5% |
| Taxes, remuneration and social security | 45 | €5,681 | €4,402 | -€1,279 | -22.5% |
| Taxes | 450/3 | €5,681 | €4,402 | -€1,279 | -22.5% |
| Other amounts payable | 47/48 | - | €3,994 | +€3,994 | |
| Turnover | 70 | €175,291 | - | -€175,291 | |
| Goods, raw materials, services and sundry goods | 60/61 | €145,658 | - | -€145,658 | |
| Remuneration, social security and pensions | 62 | €27,422 | - | -€27,422 | |
| Other operating charges | 640/8 | €1,417 | €1,607 | +€190 | +13.4% |
| Gross operating margin | 9900 | €30,145 | €8,535 | -€21,610 | -71.7% |
| Operating profit (loss) | 9901 | €1,306 | €6,928 | +€5,622 | +430.5% |
| Financial charges | 65/66B | €329 | €240 | -€89 | -27.0% |
| Recurring financial charges | 65 | €329 | €240 | -€89 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €977 | €6,688 | +€5,711 | +584.8% |
| Profit (loss) for the period | 9904 | €977 | €6,688 | +€5,711 | +584.8% |
| Profit (loss) for the period to be appropriated | 9905 | €977 | €6,688 | +€5,711 | +584.8% |
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 7 October 2026 via checked.be.