Drive A Classic: 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 A Classic
Largest movements
- Tangible fixed assets -€3,334
no longer reported in 2025 (was €3,334)
- Formation expenses -€256
down €256 (-33.3%), from €769 to €512
- Deferred charges and accrued income -€166
no longer reported in 2025 (was €166)
- Cash +€122
up €122 (+22.9%), from €533 to €655
mainly Net result for the year (+€3,406) and Investment in fixed assets (net) (+€3,334)
- Receivables within one year -€91
down €91 (-27.6%), from €330 to €239
of which Other amounts receivable: -€91
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward +€3,406
up €3,406 (+24.7%), from -€13,775 to -€10,369
- Other debts +€3,006
up €3,006 (+391%), from €769 to €3,775
- Trade debts -€133
no longer reported in 2025 (was €133)
- Gross operating margin +€7,851
up €7,851, from -€3,199 to €4,652
- Depreciation -€3,333
down €3,333 (-92.9%), from €3,589 to €256
- Other operating charges -€181
down €181 (-28.3%), from €640 to €459
- Financial charges +€171
up €171 (+47.6%), from €360 to €531
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 | €5,132 | €1,406 | -€3,726 | -72.6% |
| Formation expenses | 20 | €769 | €512 | -€256 | -33.3% |
| Fixed assets | 21/28 | €3,334 | - | -€3,334 | |
| Tangible fixed assets | 22/27 | €3,334 | - | -€3,334 | |
| Furniture and vehicles | 24 | €3,334 | - | -€3,334 | |
| Current assets | 29/58 | €1,029 | €894 | -€136 | -13.2% |
| Amounts receivable within one year | 40/41 | €330 | €239 | -€91 | -27.6% |
| Trade receivables | 40 | €220 | €220 | = | 0.0% |
| Other amounts receivable | 41 | €110 | €19 | -€91 | -82.8% |
| Cash at bank and in hand | 54/58 | €533 | €655 | +€122 | +22.9% |
| Deferred charges and accrued income | 490/1 | €166 | - | -€166 | |
| Total equity and liabilities | 10/49 | €5,132 | €1,406 | -€3,726 | -72.6% |
| Equity | 10/15 | -€5,775 | -€2,369 | +€3,406 | +59.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,775 | -€10,369 | +€3,406 | +24.7% |
| Amounts payable | 17/49 | €10,907 | €3,775 | -€7,132 | -65.4% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €907 | €3,775 | +€2,868 | +316% |
| Trade debts | 44 | €133 | - | -€133 | |
| Suppliers | 440/4 | €133 | - | -€133 | |
| Taxes, remuneration and social security | 45 | €5 | - | -€5 | |
| Taxes | 450/3 | €5 | - | -€5 | |
| Other amounts payable | 47/48 | €769 | €3,775 | +€3,006 | +391% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,589 | €256 | -€3,333 | -92.9% |
| Other operating charges | 640/8 | €640 | €459 | -€181 | -28.3% |
| Gross operating margin | 9900 | -€3,199 | €4,652 | +€7,851 | |
| Operating profit (loss) | 9901 | -€7,428 | €3,937 | +€11,365 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €360 | €531 | +€171 | +47.6% |
| Recurring financial charges | 65 | €360 | €531 | +€171 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,787 | €3,406 | +€11,193 | |
| Profit (loss) for the period | 9904 | -€7,787 | €3,406 | +€11,193 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,787 | €3,406 | +€11,193 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.