DRIJFVEER: 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.
DRIJFVEER
Largest movements
- Current investments -€9,040
down €9,040 (-45.2%), from €20,000 to €10,960
- Receivables within one year -€3,764
down €3,764 (-67.5%), from €5,573 to €1,808
of which Other amounts receivable: -€5,468
- Cash +€2,163
up €2,163 (+185%), from €1,170 to €3,333
mainly Current investments (+€9,040) and Receivables within one year (+€3,764)
- Tangible fixed assets -€771
down €771 (-37.4%), from €2,059 to €1,288
of which Furniture and vehicles: -€551
- Profit (loss) carried forward -€11,934
down €11,934 (-21.1%), from -€56,669 to -€68,603
- Accrued charges and deferred income +€780
up €780 (+73.7%), from €1,059 to €1,838
- Other debts -€476
down €476 (-12.4%), from €3,853 to €3,377
- Financial charges +€5,874
up €5,874, from -€622 to €5,253
- Gross operating margin +€4,564
up €4,564 (+44.3%), from -€10,293 to -€5,729
- Other operating charges -€4,077
down €4,077 (-63.9%), from €6,379 to €2,302
- Financial income +€1,692
up €1,692 (+395%), from €428 to €2,120
- Depreciation -€411
down €411 (-34.8%), from €1,182 to €771
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.
Derived cash bridge
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 | €28,802 | €17,419 | -€11,383 | -39.5% |
| Fixed assets | 21/28 | €2,059 | €1,288 | -€771 | -37.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,059 | €1,288 | -€771 | -37.4% |
| Plant, machinery and equipment | 23 | €220 | €0 | -€220 | -100% |
| Furniture and vehicles | 24 | €1,839 | €1,288 | -€551 | -30.0% |
| Current assets | 29/58 | €26,743 | €16,131 | -€10,612 | -39.7% |
| Amounts receivable within one year | 40/41 | €5,573 | €1,808 | -€3,764 | -67.5% |
| Trade receivables | 40 | €0 | €1,704 | +€1,704 | |
| Other amounts receivable | 41 | €5,573 | €105 | -€5,468 | -98.1% |
| Current investments | 50/53 | €20,000 | €10,960 | -€9,040 | -45.2% |
| Cash at bank and in hand | 54/58 | €1,170 | €3,333 | +€2,163 | +185% |
| Deferred charges and accrued income | 490/1 | €0 | €30 | +€30 | |
| Total equity and liabilities | 10/49 | €28,802 | €17,419 | -€11,383 | -39.5% |
| Equity | 10/15 | -€16,669 | -€28,603 | -€11,934 | -71.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,669 | -€68,603 | -€11,934 | -21.1% |
| Amounts payable | 17/49 | €45,470 | €46,022 | +€551 | +1.2% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,412 | €4,183 | -€229 | -5.2% |
| Trade debts | 44 | €559 | €806 | +€247 | +44.3% |
| Suppliers | 440/4 | €559 | €806 | +€247 | +44.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,853 | €3,377 | -€476 | -12.4% |
| Accrued charges and deferred income | 492/3 | €1,059 | €1,838 | +€780 | +73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,182 | €771 | -€411 | -34.8% |
| Other operating charges | 640/8 | €6,379 | €2,302 | -€4,077 | -63.9% |
| Gross operating margin | 9900 | -€10,293 | -€5,729 | +€4,564 | +44.3% |
| Operating profit (loss) | 9901 | -€17,853 | -€8,802 | +€9,051 | +50.7% |
| Financial income | 75/76B | €428 | €2,120 | +€1,692 | +395% |
| Recurring financial income | 75 | €428 | €2,120 | +€1,692 | +395% |
| Financial charges | 65/66B | -€622 | €5,253 | +€5,874 | |
| Recurring financial charges | 65 | -€622 | €5,253 | +€5,874 | |
| Profit (loss) for the period before taxes | 9903 | -€16,803 | -€11,934 | +€4,869 | +29.0% |
| Income taxes | 67/77 | -€27 | €0 | +€27 | |
| Profit (loss) for the period | 9904 | -€16,776 | -€11,934 | +€4,842 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,776 | -€11,934 | +€4,842 | +28.9% |
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 18 October 2026 via checked.be.