DRIVE 2 AND DO 4: 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.
DRIVE 2 AND DO 4
Largest movements
- Receivables within one year +€18,086
up €18,086 (+136%), from €13,331 to €31,417
of which Other amounts receivable: +€14,715
- Cash -€2,822
down €2,822 (-7.5%), from €37,629 to €34,808
mainly Receivables within one year (-€18,086) and Trade debts (-€2,053)
- Tangible fixed assets -€1,130
down €1,130 (-49.8%), from €2,269 to €1,139
of which Land and buildings: -€794
- Reserves +€13,281
up €13,281 (+38.3%), from €34,702 to €47,983
- Tax, wage and social debts +€2,907
up €2,907 (+68.1%), from €4,267 to €7,174
- Trade debts -€2,053
down €2,053 (-88.9%), from €2,308 to €255
- Financial income +€278
up €278 (+1,570%), from €18 to €296
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 | €54,277 | €68,412 | +€14,134 | +26.0% |
| Fixed assets | 21/28 | €3,316 | €2,186 | -€1,130 | -34.1% |
| Tangible fixed assets | 22/27 | €2,269 | €1,139 | -€1,130 | -49.8% |
| Land and buildings | 22 | €794 | - | -€794 | |
| Furniture and vehicles | 24 | €1,476 | €1,139 | -€336 | -22.8% |
| Financial fixed assets | 28 | €1,047 | €1,047 | = | 0.0% |
| Current assets | 29/58 | €50,961 | €66,225 | +€15,264 | +30.0% |
| Amounts receivable within one year | 40/41 | €13,331 | €31,417 | +€18,086 | +136% |
| Trade receivables | 40 | €12,393 | €15,764 | +€3,371 | +27.2% |
| Other amounts receivable | 41 | €939 | €15,653 | +€14,715 | +1,567% |
| Cash at bank and in hand | 54/58 | €37,629 | €34,808 | -€2,822 | -7.5% |
| Total equity and liabilities | 10/49 | €54,277 | €68,412 | +€14,134 | +26.0% |
| Equity | 10/15 | €47,702 | €60,983 | +€13,281 | +27.8% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €34,702 | €47,983 | +€13,281 | +38.3% |
| Distributable reserves | 133 | €34,702 | €47,983 | +€13,281 | +38.3% |
| Amounts payable | 17/49 | €6,575 | €7,429 | +€854 | +13.0% |
| Amounts payable within one year | 42/48 | €6,575 | €7,429 | +€854 | +13.0% |
| Trade debts | 44 | €2,308 | €255 | -€2,053 | -88.9% |
| Suppliers | 440/4 | €2,308 | €255 | -€2,053 | -88.9% |
| Taxes, remuneration and social security | 45 | €4,267 | €7,174 | +€2,907 | +68.1% |
| Taxes | 450/3 | €4,267 | €7,174 | +€2,907 | +68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,818 | €1,744 | -€73 | -4.0% |
| Other operating charges | 640/8 | €683 | €762 | +€80 | +11.7% |
| Gross operating margin | 9900 | €22,763 | €22,554 | -€208 | -0.9% |
| Operating profit (loss) | 9901 | €20,262 | €20,048 | -€215 | -1.1% |
| Financial income | 75/76B | €18 | €296 | +€278 | +1,570% |
| Recurring financial income | 75 | €18 | €296 | +€278 | +1,570% |
| Financial charges | 65/66B | €45 | €51 | +€6 | +13.5% |
| Recurring financial charges | 65 | €45 | €51 | +€6 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €20,235 | €20,292 | +€57 | +0.3% |
| Income taxes | 67/77 | €6,975 | €7,012 | +€37 | +0.5% |
| Profit (loss) for the period | 9904 | €13,261 | €13,281 | +€20 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,261 | €13,281 | +€20 | +0.2% |
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 17 October 2026 via checked.be.