DRIVE & Co: 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 & Co
Largest movements
- Cash +€25,096
new in 2025: €25,096
mainly Stocks and contracts (+€17,400) and Accrued charges and deferred income (+€7,633)
- Stocks and contracts -€17,400
down €17,400 (-43.3%), from €40,200 to €22,800
- Current investments -€4,984
no longer reported in 2025 (was €4,984)
- Financial fixed assets +€2,500
new in 2025: €2,500
- Accrued charges and deferred income +€7,633
up €7,633 (+19.4%), from €39,429 to €47,062
- Profit (loss) carried forward -€4,004
down €4,004 (-39.3%), from €10,190 to €6,186
- Tax, wage and social debts +€1,559
up €1,559 (+66.4%), from €2,348 to €3,907
- Gross operating margin -€13,098
down €13,098, from €12,481 to -€617
- Taxes -€1,833
down €1,833 (-85.8%), from €2,136 to €303
- Depreciation +€1,596
up €1,596 (+638.4%), from €250 to €1,846
- Other operating charges -€237
down €237 (-17.8%), from €1,333 to €1,096
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 | €55,608 | €60,451 | +€4,843 | +8.7% |
| Fixed assets | 21/28 | €5,114 | €7,199 | +€2,085 | +40.8% |
| Tangible fixed assets | 22/27 | €5,114 | €4,699 | -€415 | -8.1% |
| Plant, machinery and equipment | 23 | €2,702 | €2,520 | -€182 | -6.7% |
| Furniture and vehicles | 24 | €2,412 | €2,179 | -€233 | -9.7% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €50,494 | €53,252 | +€2,758 | +5.5% |
| Stocks and contracts in progress | 3 | €40,200 | €22,800 | -€17,400 | -43.3% |
| Stocks | 30/36 | €40,200 | €22,800 | -€17,400 | -43.3% |
| Amounts receivable within one year | 40/41 | €4,349 | €4,817 | +€468 | +10.8% |
| Trade receivables | 40 | €4,349 | €4,817 | +€468 | +10.8% |
| Current investments | 50/53 | €4,984 | - | -€4,984 | |
| Cash at bank and in hand | 54/58 | - | €25,096 | +€25,096 | |
| Deferred charges and accrued income | 490/1 | €961 | €539 | -€422 | -43.9% |
| Total equity and liabilities | 10/49 | €55,608 | €60,451 | +€4,843 | +8.7% |
| Equity | 10/15 | €12,690 | €8,686 | -€4,004 | -31.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,190 | €6,186 | -€4,004 | -39.3% |
| Amounts payable | 17/49 | €42,918 | €51,765 | +€8,847 | +20.6% |
| Amounts payable within one year | 42/48 | €3,489 | €4,703 | +€1,214 | +34.8% |
| Trade debts | 44 | €1,141 | €796 | -€345 | -30.2% |
| Suppliers | 440/4 | €1,141 | €796 | -€345 | -30.2% |
| Taxes, remuneration and social security | 45 | €2,348 | €3,907 | +€1,559 | +66.4% |
| Taxes | 450/3 | €2,348 | €3,907 | +€1,559 | +66.4% |
| Accrued charges and deferred income | 492/3 | €39,429 | €47,062 | +€7,633 | +19.4% |
| Remuneration, social security and pensions | 62 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €1,846 | +€1,596 | +638.4% |
| Other operating charges | 640/8 | €1,333 | €1,096 | -€237 | -17.8% |
| Gross operating margin | 9900 | €12,481 | -€617 | -€13,098 | |
| Operating profit (loss) | 9901 | €10,898 | -€3,593 | -€14,491 | |
| Financial charges | 65/66B | €89 | €108 | +€19 | +21.3% |
| Recurring financial charges | 65 | €89 | €108 | +€19 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €10,809 | -€3,701 | -€14,510 | |
| Income taxes | 67/77 | €2,136 | €303 | -€1,833 | -85.8% |
| Profit (loss) for the period | 9904 | €8,673 | -€4,004 | -€12,677 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,673 | -€4,004 | -€12,677 |
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 12 October 2026 via checked.be.