DRIVE+: 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.
DRIVE+
Largest movements
- Cash +€51,701
up €51,701 (+380.0%), from €13,607 to €65,308
mainly Net result for the year (+€78,741) and Advances received (+€37,208)
- Deferred charges and accrued income +€27,763
up €27,763 (+929.3%), from €2,987 to €30,750
- Receivables within one year +€3,122
up €3,122 (+3.2%), from €98,721 to €101,842
of which Other amounts receivable: +€7,741
- Profit (loss) carried forward +€78,741
new in 2025: €78,741
- Advances received +€37,208
new in 2025: €37,208
- Current portion of long-term debt -€11,638
down €11,638 (-74.7%), from €15,589 to €3,952
- Tax, wage and social debts -€10,560
down €10,560 (-50.3%), from €21,014 to €10,454
of which Taxes: -€13,560
- Accrued charges and deferred income -€6,558
down €6,558 (-66.7%), from €9,838 to €3,279
- Gross operating margin +€32,706
up €32,706 (+38.0%), from €86,165 to €118,871
- Taxes +€9,178
up €9,178 (+60.9%), from €15,079 to €24,257
- Financial income +€3,910
up €3,910 (+213676.0%), from €2 to €3,912
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 | €185,427 | €266,803 | +€81,376 | +43.9% |
| Fixed assets | 21/28 | €40,112 | €38,903 | -€1,209 | -3.0% |
| Tangible fixed assets | 22/27 | €40,112 | €38,903 | -€1,209 | -3.0% |
| Plant, machinery and equipment | 23 | €19,086 | €6,486 | -€12,600 | -66.0% |
| Furniture and vehicles | 24 | €2,213 | €1,480 | -€733 | -33.1% |
| Other tangible fixed assets | 26 | €18,813 | €30,937 | +€12,124 | +64.4% |
| Current assets | 29/58 | €145,315 | €227,900 | +€82,586 | +56.8% |
| Amounts receivable within one year | 40/41 | €98,721 | €101,842 | +€3,122 | +3.2% |
| Trade receivables | 40 | €5,033 | €414 | -€4,619 | -91.8% |
| Other amounts receivable | 41 | €93,688 | €101,429 | +€7,741 | +8.3% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,607 | €65,308 | +€51,701 | +380.0% |
| Deferred charges and accrued income | 490/1 | €2,987 | €30,750 | +€27,763 | +929.3% |
| Total equity and liabilities | 10/49 | €185,427 | €266,803 | +€81,376 | +43.9% |
| Equity | 10/15 | €130,892 | €209,633 | +€78,741 | +60.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €124,692 | €124,692 | = | 0.0% |
| Distributable reserves | 133 | €124,692 | €124,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €78,741 | +€78,741 | |
| Amounts payable | 17/49 | €54,534 | €57,170 | +€2,635 | +4.8% |
| Amounts payable after more than one year | 17 | €3,952 | - | -€3,952 | |
| Financial debts | 170/4 | €3,952 | - | -€3,952 | |
| Amounts payable within one year | 42/48 | €40,745 | €53,890 | +€13,145 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €15,589 | €3,952 | -€11,638 | -74.7% |
| Trade debts | 44 | €4,142 | €2,277 | -€1,865 | -45.0% |
| Suppliers | 440/4 | €4,142 | €2,277 | -€1,865 | -45.0% |
| Advances received on contracts in progress | 46 | - | €37,208 | +€37,208 | |
| Taxes, remuneration and social security | 45 | €21,014 | €10,454 | -€10,560 | -50.3% |
| Taxes | 450/3 | €21,014 | €7,454 | -€13,560 | -64.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Accrued charges and deferred income | 492/3 | €9,838 | €3,279 | -€6,558 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,894 | €18,601 | +€706 | +3.9% |
| Other operating charges | 640/8 | €1,213 | €635 | -€578 | -47.7% |
| Gross operating margin | 9900 | €86,165 | €118,871 | +€32,706 | +38.0% |
| Operating profit (loss) | 9901 | €67,057 | €99,635 | +€32,578 | +48.6% |
| Financial income | 75/76B | €2 | €3,912 | +€3,910 | +213676.0% |
| Recurring financial income | 75 | €2 | €3,912 | +€3,910 | +213676.0% |
| Financial charges | 65/66B | €1,483 | €548 | -€935 | -63.0% |
| Recurring financial charges | 65 | €1,355 | €548 | -€807 | -59.5% |
| Non-recurring financial charges | 66B | €128 | - | -€128 | |
| Profit (loss) for the period before taxes | 9903 | €65,576 | €102,999 | +€37,423 | +57.1% |
| Income taxes | 67/77 | €15,079 | €24,257 | +€9,178 | +60.9% |
| Profit (loss) for the period | 9904 | €50,496 | €78,741 | +€28,245 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,496 | €78,741 | +€28,245 | +55.9% |
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 29 September 2026 via checked.be.