DRIVE COOL: 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 COOL
Largest movements
- Cash -€52,476
down €52,476 (-27.6%), from €190,017 to €137,540
mainly Net result for the year (-€32,578) and Tax, wage and social debts (-€30,387)
- Tangible fixed assets -€5,009
down €5,009 (-5.7%), from €87,749 to €82,740
of which Furniture and vehicles: -€6,152
- Profit (loss) carried forward -€32,578
down €32,578 (-27.4%), from €118,889 to €86,311
- Tax, wage and social debts -€30,387
down €30,387 (-52.0%), from €58,388 to €28,001
of which Taxes: -€24,778
- Trade debts +€6,086
up €6,086 (+449%), from €1,355 to €7,440
- Staff costs +€40,887
up €40,887 (+100%), from €40,706 to €81,593
- Gross operating margin -€13,491
down €13,491 (-13.0%), from €103,526 to €90,035
- Other operating charges -€6,560
down €6,560 (-52.6%), from €12,468 to €5,908
- Taxes -€4,876
no longer reported in 2025 (was €4,876)
- Depreciation +€4,721
up €4,721 (+17.7%), from €26,673 to €31,394
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 | €282,805 | €225,440 | -€57,365 | -20.3% |
| Fixed assets | 21/28 | €92,789 | €86,400 | -€6,389 | -6.9% |
| Intangible fixed assets | 21 | €4,140 | €2,760 | -€1,380 | -33.3% |
| Tangible fixed assets | 22/27 | €87,749 | €82,740 | -€5,009 | -5.7% |
| Furniture and vehicles | 24 | €79,741 | €73,589 | -€6,152 | -7.7% |
| Other tangible fixed assets | 26 | €8,008 | €9,151 | +€1,143 | +14.3% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €190,017 | €139,040 | -€50,976 | -26.8% |
| Cash at bank and in hand | 54/58 | €190,017 | €137,540 | -€52,476 | -27.6% |
| Deferred charges and accrued income | 490/1 | - | €1,500 | +€1,500 | |
| Total equity and liabilities | 10/49 | €282,805 | €225,440 | -€57,365 | -20.3% |
| Equity | 10/15 | €162,980 | €130,403 | -€32,578 | -20.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,892 | €37,892 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €36,642 | €36,642 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,889 | €86,311 | -€32,578 | -27.4% |
| Amounts payable | 17/49 | €119,825 | €95,037 | -€24,788 | -20.7% |
| Amounts payable after more than one year | 17 | €43,986 | €44,409 | +€423 | +1.0% |
| Financial debts | 170/4 | €43,986 | €44,409 | +€423 | +1.0% |
| Amounts payable within one year | 42/48 | €75,840 | €50,628 | -€25,211 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €16,030 | €14,504 | -€1,526 | -9.5% |
| Trade debts | 44 | €1,355 | €7,440 | +€6,086 | +449% |
| Suppliers | 440/4 | €1,355 | €7,440 | +€6,086 | +449% |
| Taxes, remuneration and social security | 45 | €58,388 | €28,001 | -€30,387 | -52.0% |
| Taxes | 450/3 | €48,654 | €23,877 | -€24,778 | -50.9% |
| Remuneration and social security | 454/9 | €9,733 | €4,125 | -€5,609 | -57.6% |
| Other amounts payable | 47/48 | €67 | €683 | +€616 | +919% |
| Remuneration, social security and pensions | 62 | €40,706 | €81,593 | +€40,887 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,673 | €31,394 | +€4,721 | +17.7% |
| Other operating charges | 640/8 | €12,468 | €5,908 | -€6,560 | -52.6% |
| Gross operating margin | 9900 | €103,526 | €90,035 | -€13,491 | -13.0% |
| Operating profit (loss) | 9901 | €23,680 | -€28,860 | -€52,539 | |
| Financial income | 75/76B | €215 | - | -€215 | |
| Recurring financial income | 75 | €215 | - | -€215 | |
| Financial charges | 65/66B | €3,308 | €3,718 | +€410 | +12.4% |
| Recurring financial charges | 65 | €3,308 | €3,718 | +€410 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €20,586 | -€32,578 | -€53,164 | |
| Income taxes | 67/77 | €4,876 | - | -€4,876 | |
| Profit (loss) for the period | 9904 | €15,710 | -€32,578 | -€48,288 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,710 | -€32,578 | -€48,288 |
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 22 October 2026 via checked.be.