DRIFT: 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.
DRIFT
Largest movements
- Cash +€17,038
up €17,038 (+56.1%), from €30,368 to €47,406
mainly Net result for the year (+€24,710) and Depreciation (+€2,222)
- Receivables within one year +€3,897
up €3,897 (+64.9%), from €6,008 to €9,905
of which Trade receivables: +€2,206
- Deferred charges and accrued income -€1,990
down €1,990 (-88.9%), from €2,239 to €249
- Tangible fixed assets -€1,424
down €1,424 (-40.1%), from €3,548 to €2,125
- Reserves +€21,599
up €21,599 (+161.1%), from €13,409 to €35,008
- Other debts -€4,701
down €4,701 (-63.4%), from €7,413 to €2,713
- Trade debts +€1,207
up €1,207 (+357.7%), from €337 to €1,544
- Gross operating margin -€7,378
down €7,378 (-16.7%), from €44,194 to €36,816
- Taxes +€6,389
up €6,389 (+215.7%), from €2,961 to €9,350
- Depreciation -€1,362
down €1,362 (-38.0%), from €3,583 to €2,222
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 | €42,163 | €59,684 | +€17,521 | +41.6% |
| Fixed assets | 21/28 | €3,548 | €2,125 | -€1,424 | -40.1% |
| Tangible fixed assets | 22/27 | €3,548 | €2,125 | -€1,424 | -40.1% |
| Plant, machinery and equipment | 23 | €3,548 | €2,125 | -€1,424 | -40.1% |
| Current assets | 29/58 | €38,615 | €57,559 | +€18,945 | +49.1% |
| Amounts receivable within one year | 40/41 | €6,008 | €9,905 | +€3,897 | +64.9% |
| Trade receivables | 40 | €5,913 | €8,119 | +€2,206 | +37.3% |
| Other amounts receivable | 41 | €95 | €1,785 | +€1,690 | +1781.5% |
| Cash at bank and in hand | 54/58 | €30,368 | €47,406 | +€17,038 | +56.1% |
| Deferred charges and accrued income | 490/1 | €2,239 | €249 | -€1,990 | -88.9% |
| Total equity and liabilities | 10/49 | €42,163 | €59,684 | +€17,521 | +41.6% |
| Equity | 10/15 | €33,409 | €55,008 | +€21,599 | +64.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,409 | €35,008 | +€21,599 | +161.1% |
| Distributable reserves | 133 | €13,409 | €35,008 | +€21,599 | +161.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,754 | €4,676 | -€4,078 | -46.6% |
| Amounts payable within one year | 42/48 | €8,754 | €4,676 | -€4,078 | -46.6% |
| Trade debts | 44 | €337 | €1,544 | +€1,207 | +357.7% |
| Suppliers | 440/4 | €337 | €1,544 | +€1,207 | +357.7% |
| Taxes, remuneration and social security | 45 | €1,004 | €419 | -€584 | -58.2% |
| Taxes | 450/3 | €1,004 | €419 | -€584 | -58.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,413 | €2,713 | -€4,701 | -63.4% |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,583 | €2,222 | -€1,362 | -38.0% |
| Other operating charges | 640/8 | €148 | €575 | +€427 | +288.8% |
| Gross operating margin | 9900 | €44,194 | €36,816 | -€7,378 | -16.7% |
| Operating profit (loss) | 9901 | €40,462 | €34,019 | -€6,443 | -15.9% |
| Financial income | 75/76B | €21 | €200 | +€179 | +850.2% |
| Recurring financial income | 75 | €21 | €200 | +€179 | +850.2% |
| Financial charges | 65/66B | €317 | €160 | -€157 | -49.6% |
| Recurring financial charges | 65 | €317 | €160 | -€157 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €40,166 | €34,060 | -€6,106 | -15.2% |
| Income taxes | 67/77 | €2,961 | €9,350 | +€6,389 | +215.7% |
| Profit (loss) for the period | 9904 | €37,205 | €24,710 | -€12,495 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,205 | €24,710 | -€12,495 | -33.6% |
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 5 October 2026 via checked.be.