Classics 2 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.
Classics 2 Drive
Largest movements
- Cash +€238,275
up €238,275 (+1976.0%), from €12,059 to €250,333
mainly Trade debts (+€228,632) and Net result for the year (+€38,379)
- Receivables within one year +€20,344
up €20,344 (+419.7%), from €4,847 to €25,191
of which Trade receivables: +€18,972
- Trade debts +€228,632
up €228,632 (+8920.1%), from €2,563 to €231,195
- Profit (loss) carried forward +€38,379
up €38,379 (+71.5%), from -€53,670 to -€15,291
- Advances received -€20,091
no longer reported in 2025 (was €20,091)
- Other debts +€15,544
up €15,544 (+34.3%), from €45,280 to €60,824
- Gross operating margin +€50,508
up €50,508, from -€15,033 to €35,475
- Financial income +€4,109
up €4,109 (+500.9%), from €820 to €4,930
- Financial charges -€458
down €458 (-46.5%), from €985 to €527
- Depreciation +€362
up €362 (+170.0%), from €213 to €575
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 | €50,220 | €312,402 | +€262,182 | +522.1% |
| Fixed assets | 21/28 | €0 | €2,425 | +€2,425 | |
| Tangible fixed assets | 22/27 | €0 | €2,425 | +€2,425 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €2,425 | +€2,425 | |
| Current assets | 29/58 | €50,220 | €309,977 | +€259,757 | +517.2% |
| Stocks and contracts in progress | 3 | €31,000 | €31,000 | = | 0.0% |
| Stocks | 30/36 | €31,000 | €31,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,847 | €25,191 | +€20,344 | +419.7% |
| Trade receivables | 40 | €1,607 | €20,579 | +€18,972 | +1180.3% |
| Other amounts receivable | 41 | €3,240 | €4,612 | +€1,372 | +42.4% |
| Cash at bank and in hand | 54/58 | €12,059 | €250,333 | +€238,275 | +1976.0% |
| Deferred charges and accrued income | 490/1 | €2,314 | €3,453 | +€1,139 | +49.2% |
| Total equity and liabilities | 10/49 | €50,220 | €312,402 | +€262,182 | +522.1% |
| Equity | 10/15 | -€18,197 | €20,182 | +€38,379 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,873 | €16,873 | = | 0.0% |
| Distributable reserves | 133 | €16,873 | €16,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,670 | -€15,291 | +€38,379 | +71.5% |
| Amounts payable | 17/49 | €68,417 | €292,220 | +€223,803 | +327.1% |
| Amounts payable within one year | 42/48 | €68,029 | €292,220 | +€224,191 | +329.5% |
| Trade debts | 44 | €2,563 | €231,195 | +€228,632 | +8920.1% |
| Suppliers | 440/4 | €2,563 | €231,195 | +€228,632 | +8920.1% |
| Advances received on contracts in progress | 46 | €20,091 | - | -€20,091 | |
| Taxes, remuneration and social security | 45 | €96 | €201 | +€106 | +110.5% |
| Taxes | 450/3 | €96 | €201 | +€106 | +110.5% |
| Other amounts payable | 47/48 | €45,280 | €60,824 | +€15,544 | +34.3% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €575 | +€362 | +170.0% |
| Other operating charges | 640/8 | €519 | €782 | +€264 | +50.8% |
| Gross operating margin | 9900 | -€15,033 | €35,475 | +€50,508 | |
| Operating profit (loss) | 9901 | -€15,765 | €34,117 | +€49,882 | |
| Financial income | 75/76B | €820 | €4,930 | +€4,109 | +500.9% |
| Recurring financial income | 75 | €820 | €4,930 | +€4,109 | +500.9% |
| Financial charges | 65/66B | €985 | €527 | -€458 | -46.5% |
| Recurring financial charges | 65 | €985 | €527 | -€458 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,929 | €38,520 | +€54,449 | |
| Income taxes | 67/77 | €471 | €141 | -€330 | -70.1% |
| Profit (loss) for the period | 9904 | -€16,401 | €38,379 | +€54,779 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,401 | €38,379 | +€54,779 |
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 12 October 2026 via checked.be.