DIRVEN ANDY: 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.
DIRVEN ANDY
Largest movements
- Receivables within one year +€5,799
up €5,799 (+53.9%), from €10,760 to €16,559
of which Trade receivables: +€4,719
- Tangible fixed assets -€5,232
down €5,232 (-63.9%), from €8,194 to €2,962
of which Plant, machinery and equipment: -€5,232
- Stocks and contracts -€1,769
down €1,769 (-62.4%), from €2,834 to €1,065
- Deferred charges and accrued income -€1,144
down €1,144 (-94.8%), from €1,207 to €63
- Short-term financial debts +€14,020
up €14,020 (+3744.1%), from €374 to €14,394
- Profit (loss) carried forward -€8,499
down €8,499 (-29.5%), from -€28,807 to -€37,306
- Current portion of long-term debt -€3,798
down €3,798 (-53.6%), from €7,084 to €3,286
- Tax, wage and social debts -€3,700
down €3,700 (-62.6%), from €5,910 to €2,210
- Debts after one year -€3,286
down €3,286 (-46.3%), from €7,104 to €3,818
- Gross operating margin -€6,773
down €6,773 (-97.3%), from €6,957 to €185
- Depreciation -€4,475
down €4,475 (-46.1%), from €9,707 to €5,232
- Staff costs -€281
no longer reported in 2025 (was €281)
- Other operating charges +€70
up €70 (+4.7%), from €1,474 to €1,544
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 | €23,350 | €21,003 | -€2,347 | -10.0% |
| Fixed assets | 21/28 | €8,194 | €2,962 | -€5,232 | -63.9% |
| Tangible fixed assets | 22/27 | €8,194 | €2,962 | -€5,232 | -63.9% |
| Land and buildings | 22 | €0 | - | -€0 | |
| Plant, machinery and equipment | 23 | €8,194 | €2,962 | -€5,232 | -63.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €15,156 | €18,041 | +€2,885 | +19.0% |
| Stocks and contracts in progress | 3 | €2,834 | €1,065 | -€1,769 | -62.4% |
| Stocks | 30/36 | €2,834 | €1,065 | -€1,769 | -62.4% |
| Amounts receivable within one year | 40/41 | €10,760 | €16,559 | +€5,799 | +53.9% |
| Trade receivables | 40 | €10,742 | €15,461 | +€4,719 | +43.9% |
| Other amounts receivable | 41 | €18 | €1,098 | +€1,080 | +6020.6% |
| Cash at bank and in hand | 54/58 | €356 | €355 | -€1 | -0.2% |
| Deferred charges and accrued income | 490/1 | €1,207 | €63 | -€1,144 | -94.8% |
| Total equity and liabilities | 10/49 | €23,350 | €21,003 | -€2,347 | -10.0% |
| Equity | 10/15 | -€5,635 | -€14,133 | -€8,499 | -150.8% |
| Contributions | 10/11 | €12,410 | €12,410 | = | 0.0% |
| Reserves | 13 | €10,763 | €10,763 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,096 | €2,096 | = | 0.0% |
| Distributable reserves | 133 | €8,667 | €8,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,807 | -€37,306 | -€8,499 | -29.5% |
| Amounts payable | 17/49 | €28,985 | €35,137 | +€6,152 | +21.2% |
| Amounts payable after more than one year | 17 | €7,104 | €3,818 | -€3,286 | -46.3% |
| Financial debts | 170/4 | €7,104 | €3,818 | -€3,286 | -46.3% |
| Amounts payable within one year | 42/48 | €21,880 | €31,319 | +€9,438 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | €7,084 | €3,286 | -€3,798 | -53.6% |
| Financial debts | 43 | €374 | €14,394 | +€14,020 | +3744.1% |
| Credit institutions | 430/8 | €374 | €14,394 | +€14,020 | +3744.1% |
| Trade debts | 44 | €6,668 | €9,390 | +€2,722 | +40.8% |
| Suppliers | 440/4 | €6,668 | €9,390 | +€2,722 | +40.8% |
| Taxes, remuneration and social security | 45 | €5,910 | €2,210 | -€3,700 | -62.6% |
| Taxes | 450/3 | €5,910 | €2,210 | -€3,700 | -62.6% |
| Other amounts payable | 47/48 | €1,844 | €2,039 | +€194 | +10.5% |
| Remuneration, social security and pensions | 62 | €281 | - | -€281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,707 | €5,232 | -€4,475 | -46.1% |
| Other operating charges | 640/8 | €1,474 | €1,544 | +€70 | +4.7% |
| Gross operating margin | 9900 | €6,957 | €185 | -€6,773 | -97.3% |
| Operating profit (loss) | 9901 | -€4,505 | -€6,591 | -€2,086 | -46.3% |
| Financial income | 75/76B | €0 | €12 | +€12 | +10225.0% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +10225.0% |
| Financial charges | 65/66B | €1,437 | €1,500 | +€63 | +4.4% |
| Recurring financial charges | 65 | €1,437 | €1,500 | +€63 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,942 | -€8,079 | -€2,137 | -36.0% |
| Income taxes | 67/77 | €482 | €420 | -€62 | -12.9% |
| Profit (loss) for the period | 9904 | -€6,424 | -€8,499 | -€2,075 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,424 | -€8,499 | -€2,075 | -32.3% |
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 10 October 2026 via checked.be.