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DRIVE AUTO: 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.

What changed

DRIVE AUTO

BE 0849.239.948
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€22,194
2024 · €22,257-€64
Equity
€112,909
2024 · €90,715+€22,194
Cash
€50,319
2024 · €47,868+€2,451
Balance sheet total
€242,873
2024 · €234,471+€8,402

Largest movements

2024 to 2025
Assets
  • Stocks and contracts +€13,519

    up €13,519 (+8.0%), from €169,736 to €183,255

  • Receivables within one year -€6,197

    down €6,197 (-88.2%), from €7,023 to €826

    of which Trade receivables: -€5,276

  • Cash +€2,451

    up €2,451 (+5.1%), from €47,868 to €50,319

    mainly Net result for the year (+€22,194) and Receivables within one year (+€6,197)

Equity and liabilities
  • Reserves +€20,000

    up €20,000 (+30.4%), from €65,860 to €85,860

  • Trade debts -€8,977

    down €8,977 (-74.8%), from €11,997 to €3,020

  • Other debts -€3,841

    down €3,841 (-3.6%), from €106,813 to €102,971

Income statement
  • Financial charges -€8,446

    down €8,446 (-94.7%), from €8,923 to €477

    of which Non-recurring financial charges: -€7,939

  • Taxes +€4,311

    up €4,311 (+42.5%), from €10,148 to €14,459

  • Gross operating margin -€4,079

    down €4,079 (-9.2%), from €44,326 to €40,248

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €22,257
Gross operating margin -€4,079
Depreciation -€235
Other operating charges +€423
Financial income -€308
Financial charges +€8,446
Taxes -€4,311
Result 2025 €22,194

Cash bridge derived

cash 2024 to 2025

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.

From operations +€3,450
Investment €0
Financing -€999
Cash 2024 €47,868
Net result for the year +€22,194
Depreciation +€2,095
Stocks and contracts -€13,519
Receivables within one year +€6,197
Deferred charges and accrued income -€723
Trade debts -€8,977
Tax, wage and social debts +€1,725
Other debts -€3,841
Accrued charges and deferred income -€1,700
Current portion of long-term debt -€999
Cash 2025 €50,319
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €234,471 €242,873 +€8,402 +3.6%
Fixed assets 21/28 €6,983 €4,888 -€2,095 -30.0%
Tangible fixed assets 22/27 €6,983 €4,888 -€2,095 -30.0%
Plant, machinery and equipment 23 €1,708 €1,024 -€684 -40.0%
Furniture and vehicles 24 €5,275 €3,864 -€1,411 -26.8%
Current assets 29/58 €227,489 €237,985 +€10,497 +4.6%
Stocks and contracts in progress 3 €169,736 €183,255 +€13,519 +8.0%
Stocks 30/36 €169,736 €183,255 +€13,519 +8.0%
Amounts receivable within one year 40/41 €7,023 €826 -€6,197 -88.2%
Trade receivables 40 €6,103 €826 -€5,276 -86.5%
Other amounts receivable 41 €920 - -€920
Cash at bank and in hand 54/58 €47,868 €50,319 +€2,451 +5.1%
Deferred charges and accrued income 490/1 €2,861 €3,584 +€723 +25.3%
Total equity and liabilities 10/49 €234,471 €242,873 +€8,402 +3.6%
Equity 10/15 €90,715 €112,909 +€22,194 +24.5%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €65,860 €85,860 +€20,000 +30.4%
Non-distributable reserves 130/1 €65,860 €85,860 +€20,000 +30.4%
Reserves not available under the articles 1311 €65,860 €85,860 +€20,000 +30.4%
Profit (loss) carried forward 14 €6,255 €8,449 +€2,194 +35.1%
Amounts payable 17/49 €143,756 €129,964 -€13,792 -9.6%
Amounts payable within one year 42/48 €142,056 €129,964 -€12,092 -8.5%
Current portion of amounts payable after more than one year 42 €12,499 €11,500 -€999 -8.0%
Trade debts 44 €11,997 €3,020 -€8,977 -74.8%
Suppliers 440/4 €11,997 €3,020 -€8,977 -74.8%
Taxes, remuneration and social security 45 €10,748 €12,472 +€1,725 +16.0%
Taxes 450/3 €10,748 €12,472 +€1,725 +16.0%
Other amounts payable 47/48 €106,813 €102,971 -€3,841 -3.6%
Accrued charges and deferred income 492/3 €1,700 - -€1,700
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,860 €2,095 +€235 +12.6%
Other operating charges 640/8 €1,706 €1,283 -€423 -24.8%
Gross operating margin 9900 €44,326 €40,248 -€4,079 -9.2%
Operating profit (loss) 9901 €40,760 €36,870 -€3,890 -9.5%
Financial income 75/76B €568 €260 -€308 -54.2%
Recurring financial income 75 €568 €260 -€308 -54.2%
Financial charges 65/66B €8,923 €477 -€8,446 -94.7%
Recurring financial charges 65 €984 €477 -€507 -51.6%
Non-recurring financial charges 66B €7,939 - -€7,939
Profit (loss) for the period before taxes 9903 €32,405 €36,653 +€4,248 +13.1%
Income taxes 67/77 €10,148 €14,459 +€4,311 +42.5%
Profit (loss) for the period 9904 €22,257 €22,194 -€64 -0.3%
Profit (loss) for the period to be appropriated 9905 €22,257 €22,194 -€64 -0.3%

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 30 September 2026 via checked.be.