Drive and Fun 4All: 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 and Fun 4All
Largest movements
- Cash +€8,556
up €8,556 (+18.4%), from €46,557 to €55,113
mainly Net result for the year (+€9,777) and Trade debts (+€4,363)
- Receivables within one year +€4,441
up €4,441 (+1,064%), from €417 to €4,858
- Reserves +€8,111
up €8,111 (+23.1%), from €35,042 to €43,154
- Trade debts +€4,363
up €4,363 (+3,585%), from €122 to €4,484
- Other debts +€1,251
up €1,251 (+68.4%), from €1,830 to €3,082
- Tax, wage and social debts -€884
down €884 (-16.4%), from €5,409 to €4,525
- Gross operating margin -€5,921
down €5,921 (-27.9%), from €21,192 to €15,270
- Taxes -€1,885
down €1,885 (-28.7%), from €6,564 to €4,679
- Depreciation -€310
down €310 (-72.5%), from €428 to €118
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 | €47,403 | €60,244 | +€12,841 | +27.1% |
| Fixed assets | 21/28 | €118 | - | -€118 | |
| Tangible fixed assets | 22/27 | €118 | - | -€118 | |
| Plant, machinery and equipment | 23 | €118 | - | -€118 | |
| Current assets | 29/58 | €47,286 | €60,244 | +€12,958 | +27.4% |
| Amounts receivable within one year | 40/41 | €417 | €4,858 | +€4,441 | +1,064% |
| Trade receivables | 40 | €417 | €4,858 | +€4,441 | +1,064% |
| Cash at bank and in hand | 54/58 | €46,557 | €55,113 | +€8,556 | +18.4% |
| Deferred charges and accrued income | 490/1 | €311 | €273 | -€38 | -12.3% |
| Total equity and liabilities | 10/49 | €47,403 | €60,244 | +€12,841 | +27.1% |
| Equity | 10/15 | €40,042 | €48,154 | +€8,111 | +20.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,042 | €43,154 | +€8,111 | +23.1% |
| Distributable reserves | 133 | €35,042 | €43,154 | +€8,111 | +23.1% |
| Amounts payable | 17/49 | €7,361 | €12,091 | +€4,730 | +64.3% |
| Amounts payable within one year | 42/48 | €7,361 | €12,091 | +€4,730 | +64.3% |
| Trade debts | 44 | €122 | €4,484 | +€4,363 | +3,585% |
| Suppliers | 440/4 | €122 | €4,484 | +€4,363 | +3,585% |
| Taxes, remuneration and social security | 45 | €5,409 | €4,525 | -€884 | -16.4% |
| Taxes | 450/3 | €5,409 | €4,525 | -€884 | -16.4% |
| Other amounts payable | 47/48 | €1,830 | €3,082 | +€1,251 | +68.4% |
| Remuneration, social security and pensions | 62 | €166 | €184 | +€18 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €428 | €118 | -€310 | -72.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,192 | €15,270 | -€5,921 | -27.9% |
| Operating profit (loss) | 9901 | €20,210 | €14,569 | -€5,641 | -27.9% |
| Financial charges | 65/66B | €176 | €112 | -€63 | -36.1% |
| Recurring financial charges | 65 | €176 | €112 | -€63 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €20,034 | €14,456 | -€5,578 | -27.8% |
| Income taxes | 67/77 | €6,564 | €4,679 | -€1,885 | -28.7% |
| Profit (loss) for the period | 9904 | €13,470 | €9,777 | -€3,693 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,470 | €9,777 | -€3,693 | -27.4% |
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 31 October 2026 via checked.be.