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
- Receivables within one year +€953,614
up €953,614 (+26889.5%), from €3,546 to €957,161
of which Trade receivables: +€956,944
- Tangible fixed assets -€515,856
down €515,856 (-100.0%), from €515,856 to €0
of which Land and buildings: -€498,190
- Cash -€26,501
down €26,501 (-19.4%), from €136,944 to €110,444
mainly Receivables within one year (-€953,614) and Other debts (-€30,133)
- Reserves +€390,828
up €390,828 (+159.3%), from €245,389 to €636,217
- Tax, wage and social debts +€48,961
up €48,961, from €0 to €48,961
- Other debts -€30,133
down €30,133 (-7.7%), from €393,644 to €363,510
- Gross operating margin +€426,548
up €426,548 (+7000.6%), from €6,093 to €432,641
- Taxes +€39,083
new in 2025: €39,083
- Depreciation -€29,159
down €29,159 (-100.0%), from €29,159 to €0
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 | €660,109 | €1,068,847 | +€408,738 | +61.9% |
| Fixed assets | 21/28 | €515,856 | €0 | -€515,856 | -100.0% |
| Tangible fixed assets | 22/27 | €515,856 | €0 | -€515,856 | -100.0% |
| Land and buildings | 22 | €498,190 | €0 | -€498,190 | -100.0% |
| Plant, machinery and equipment | 23 | €16,487 | €0 | -€16,487 | -100.0% |
| Furniture and vehicles | 24 | €1,179 | €0 | -€1,179 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €144,253 | €1,068,847 | +€924,594 | +641.0% |
| Stocks and contracts in progress | 3 | €2,500 | €0 | -€2,500 | -100.0% |
| Stocks | 30/36 | €2,500 | €0 | -€2,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,546 | €957,161 | +€953,614 | +26889.5% |
| Trade receivables | 40 | €0 | €956,944 | +€956,944 | |
| Other amounts receivable | 41 | €3,546 | €217 | -€3,330 | -93.9% |
| Cash at bank and in hand | 54/58 | €136,944 | €110,444 | -€26,501 | -19.4% |
| Deferred charges and accrued income | 490/1 | €1,262 | €1,243 | -€19 | -1.5% |
| Total equity and liabilities | 10/49 | €660,109 | €1,068,847 | +€408,738 | +61.9% |
| Equity | 10/15 | €265,389 | €656,217 | +€390,828 | +147.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €245,389 | €636,217 | +€390,828 | +159.3% |
| Distributable reserves | 133 | €245,389 | €636,217 | +€390,828 | +159.3% |
| Amounts payable | 17/49 | €394,719 | €412,630 | +€17,910 | +4.5% |
| Amounts payable within one year | 42/48 | €394,719 | €412,630 | +€17,910 | +4.5% |
| Trade debts | 44 | €1,076 | €159 | -€917 | -85.3% |
| Suppliers | 440/4 | €1,076 | €159 | -€917 | -85.3% |
| Taxes, remuneration and social security | 45 | €0 | €48,961 | +€48,961 | |
| Taxes | 450/3 | €0 | €48,961 | +€48,961 | |
| Other amounts payable | 47/48 | €393,644 | €363,510 | -€30,133 | -7.7% |
| Non-recurring operating income | 76A | - | €414,436 | +€414,436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,159 | €0 | -€29,159 | -100.0% |
| Other operating charges | 640/8 | €1,449 | €3,432 | +€1,983 | +136.9% |
| Gross operating margin | 9900 | €6,093 | €432,641 | +€426,548 | +7000.6% |
| Operating profit (loss) | 9901 | -€24,515 | €429,209 | +€453,723 | |
| Financial income | 75/76B | €722 | €747 | +€25 | +3.5% |
| Recurring financial income | 75 | €722 | €747 | +€25 | +3.5% |
| Financial charges | 65/66B | €1,353 | €45 | -€1,308 | -96.7% |
| Recurring financial charges | 65 | €1,353 | €45 | -€1,308 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,146 | €429,911 | +€455,057 | |
| Income taxes | 67/77 | - | €39,083 | +€39,083 | |
| Profit (loss) for the period | 9904 | -€25,146 | €390,828 | +€415,974 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,146 | €390,828 | +€415,974 |
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 3 October 2026 via checked.be.