DP DRIVER: 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.
DP DRIVER
Largest movements
- Cash +€6,332
up €6,332 (+38.8%), from €16,302 to €22,634
mainly Net result for the year (+€3,847) and Depreciation (+€3,813)
- Tangible fixed assets -€3,813
down €3,813 (-35.2%), from €10,834 to €7,021
- Receivables within one year -€3,546
down €3,546 (-100.0%), from €3,546 to €0
of which Trade receivables: -€3,546
- Reserves +€3,847
up €3,847 (+52.9%), from €7,266 to €11,113
- Other debts -€3,049
down €3,049 (-32.8%), from €9,289 to €6,241
- Trade debts -€2,732
down €2,732 (-75.7%), from €3,611 to €879
- Tax, wage and social debts +€1,270
up €1,270 (+27.5%), from €4,624 to €5,894
- Accrued charges and deferred income -€414
down €414 (-100.0%), from €414 to €0
- Gross operating margin -€5,004
down €5,004 (-32.8%), from €15,234 to €10,230
- Taxes -€1,210
down €1,210 (-38.5%), from €3,141 to €1,931
- Staff costs -€290
no longer reported in 2025 (was €290)
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 | €39,995 | €38,917 | -€1,079 | -2.7% |
| Fixed assets | 21/28 | €19,834 | €16,021 | -€3,813 | -19.2% |
| Tangible fixed assets | 22/27 | €10,834 | €7,021 | -€3,813 | -35.2% |
| Furniture and vehicles | 24 | €10,834 | €7,021 | -€3,813 | -35.2% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €20,161 | €22,896 | +€2,735 | +13.6% |
| Amounts receivable within one year | 40/41 | €3,546 | €0 | -€3,546 | -100.0% |
| Trade receivables | 40 | €3,546 | €0 | -€3,546 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,302 | €22,634 | +€6,332 | +38.8% |
| Deferred charges and accrued income | 490/1 | €313 | €262 | -€51 | -16.3% |
| Total equity and liabilities | 10/49 | €39,995 | €38,917 | -€1,079 | -2.7% |
| Equity | 10/15 | €13,057 | €16,903 | +€3,847 | +29.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,266 | €11,113 | +€3,847 | +52.9% |
| Distributable reserves | 133 | €7,266 | €11,113 | +€3,847 | +52.9% |
| Profit (loss) carried forward | 14 | €3,791 | €3,791 | = | 0.0% |
| Amounts payable | 17/49 | €26,938 | €22,013 | -€4,925 | -18.3% |
| Amounts payable after more than one year | 17 | €9,000 | €9,000 | = | 0.0% |
| Financial debts | 170/4 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,524 | €13,013 | -€4,511 | -25.7% |
| Trade debts | 44 | €3,611 | €879 | -€2,732 | -75.7% |
| Suppliers | 440/4 | €3,611 | €879 | -€2,732 | -75.7% |
| Taxes, remuneration and social security | 45 | €4,624 | €5,894 | +€1,270 | +27.5% |
| Taxes | 450/3 | €4,624 | €5,894 | +€1,270 | +27.5% |
| Other amounts payable | 47/48 | €9,289 | €6,241 | -€3,049 | -32.8% |
| Accrued charges and deferred income | 492/3 | €414 | €0 | -€414 | -100.0% |
| Remuneration, social security and pensions | 62 | €290 | - | -€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,813 | €3,813 | = | 0.0% |
| Other operating charges | 640/8 | €514 | €447 | -€67 | -13.0% |
| Gross operating margin | 9900 | €15,234 | €10,230 | -€5,004 | -32.8% |
| Operating profit (loss) | 9901 | €10,617 | €5,969 | -€4,647 | -43.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -93.7% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -93.7% |
| Financial charges | 65/66B | €211 | €192 | -€19 | -8.9% |
| Recurring financial charges | 65 | €211 | €192 | -€19 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €10,407 | €5,777 | -€4,630 | -44.5% |
| Income taxes | 67/77 | €3,141 | €1,931 | -€1,210 | -38.5% |
| Profit (loss) for the period | 9904 | €7,266 | €3,847 | -€3,420 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,266 | €3,847 | -€3,420 | -47.1% |
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.