DRIVE & COMFORT: 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 & COMFORT
Largest movements
- Tangible fixed assets -€4,667
down €4,667 (-50.0%), from €9,333 to €4,667
- Cash +€3,315
up €3,315 (+84.9%), from €3,907 to €7,221
mainly Depreciation (+€4,667) and Receivables within one year (+€2,594)
- Receivables within one year -€2,594
down €2,594 (-93.5%), from €2,774 to €179
- Stocks and contracts +€959
up €959 (+61.8%), from €1,552 to €2,511
- Profit (loss) carried forward -€4,591
down €4,591 (-23.8%), from -€19,271 to -€23,862
- Trade debts +€2,269
up €2,269 (+212%), from €1,069 to €3,338
- Other debts -€986
down €986 (-5.8%), from €16,857 to €15,871
- Tax, wage and social debts +€321
up €321 (+103%), from €311 to €632
- Gross operating margin -€17,636
down €17,636 (-97.2%), from €18,144 to €508
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 | €17,566 | €14,578 | -€2,987 | -17.0% |
| Fixed assets | 21/28 | €9,333 | €4,667 | -€4,667 | -50.0% |
| Tangible fixed assets | 22/27 | €9,333 | €4,667 | -€4,667 | -50.0% |
| Furniture and vehicles | 24 | €9,333 | €4,667 | -€4,667 | -50.0% |
| Current assets | 29/58 | €8,232 | €9,912 | +€1,679 | +20.4% |
| Stocks and contracts in progress | 3 | €1,552 | €2,511 | +€959 | +61.8% |
| Stocks | 30/36 | €1,552 | €2,511 | +€959 | +61.8% |
| Amounts receivable within one year | 40/41 | €2,774 | €179 | -€2,594 | -93.5% |
| Trade receivables | 40 | €2,774 | €179 | -€2,594 | -93.5% |
| Cash at bank and in hand | 54/58 | €3,907 | €7,221 | +€3,315 | +84.9% |
| Total equity and liabilities | 10/49 | €17,566 | €14,578 | -€2,987 | -17.0% |
| Equity | 10/15 | -€671 | -€5,262 | -€4,591 | -684% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,271 | -€23,862 | -€4,591 | -23.8% |
| Amounts payable | 17/49 | €18,237 | €19,841 | +€1,604 | +8.8% |
| Amounts payable within one year | 42/48 | €18,237 | €19,841 | +€1,604 | +8.8% |
| Trade debts | 44 | €1,069 | €3,338 | +€2,269 | +212% |
| Suppliers | 440/4 | €1,069 | €3,338 | +€2,269 | +212% |
| Taxes, remuneration and social security | 45 | €311 | €632 | +€321 | +103% |
| Taxes | 450/3 | €311 | €632 | +€321 | +103% |
| Other amounts payable | 47/48 | €16,857 | €15,871 | -€986 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,667 | €4,667 | = | 0.0% |
| Other operating charges | 640/8 | €149 | €149 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €108 | +€108 | |
| Gross operating margin | 9900 | €18,144 | €508 | -€17,636 | -97.2% |
| Operating profit (loss) | 9901 | €13,329 | -€4,415 | -€17,744 | |
| Financial charges | 65/66B | €167 | €176 | +€8 | +5.0% |
| Recurring financial charges | 65 | €167 | €176 | +€8 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €13,162 | -€4,591 | -€17,752 | |
| Profit (loss) for the period | 9904 | €13,162 | -€4,591 | -€17,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,162 | -€4,591 | -€17,752 |
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 25 October 2026 via checked.be.