DRIVE ENGINEERING: 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 ENGINEERING
Largest movements
- Cash -€15,885
down €15,885 (-12.4%), from €128,048 to €112,162
mainly Net result for the year (-€20,940) and Other debts (-€245)
- Tangible fixed assets -€2,301
down €2,301 (-21.2%), from €10,853 to €8,552
of which Furniture and vehicles: -€1,614
- Profit (loss) carried forward -€20,940
new in 2025: -€20,940
- Gross operating margin -€35,134
down €35,134, from €16,613 to -€18,522
- Taxes -€3,715
down €3,715 (-100%), from €3,715 to €0
- Depreciation -€989
down €989 (-30.0%), from €3,290 to €2,301
- Financial income +€444
up €444 (+141%), from €315 to €759
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 | €150,301 | €130,872 | -€19,429 | -12.9% |
| Fixed assets | 21/28 | €13,333 | €11,032 | -€2,301 | -17.3% |
| Tangible fixed assets | 22/27 | €10,853 | €8,552 | -€2,301 | -21.2% |
| Furniture and vehicles | 24 | €5,529 | €3,915 | -€1,614 | -29.2% |
| Other tangible fixed assets | 26 | €5,324 | €4,637 | -€687 | -12.9% |
| Financial fixed assets | 28 | €2,480 | €2,480 | = | 0.0% |
| Current assets | 29/58 | €136,968 | €119,840 | -€17,128 | -12.5% |
| Amounts receivable within one year | 40/41 | €7,699 | €6,966 | -€733 | -9.5% |
| Other amounts receivable | 41 | €7,699 | €6,966 | -€733 | -9.5% |
| Cash at bank and in hand | 54/58 | €128,048 | €112,162 | -€15,885 | -12.4% |
| Deferred charges and accrued income | 490/1 | €1,221 | €711 | -€510 | -41.7% |
| Total equity and liabilities | 10/49 | €150,301 | €130,872 | -€19,429 | -12.9% |
| Equity | 10/15 | €146,398 | €125,458 | -€20,940 | -14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €133,998 | €133,998 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,041 | €7,041 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,041 | €7,041 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,473 | €6,473 | = | 0.0% |
| Distributable reserves | 133 | €120,484 | €120,484 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,940 | -€20,940 | |
| Amounts payable | 17/49 | €3,903 | €5,413 | +€1,511 | +38.7% |
| Amounts payable within one year | 42/48 | €3,903 | €5,413 | +€1,511 | +38.7% |
| Trade debts | 44 | €745 | €1,001 | +€256 | +34.3% |
| Suppliers | 440/4 | €745 | €1,001 | +€256 | +34.3% |
| Taxes, remuneration and social security | 45 | €500 | €2,000 | +€1,500 | +300% |
| Taxes | 450/3 | €500 | €500 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €2,658 | €2,413 | -€245 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,290 | €2,301 | -€989 | -30.0% |
| Other operating charges | 640/8 | €679 | €712 | +€32 | +4.7% |
| Gross operating margin | 9900 | €16,613 | -€18,522 | -€35,134 | |
| Operating profit (loss) | 9901 | €12,643 | -€21,534 | -€34,178 | |
| Financial income | 75/76B | €315 | €759 | +€444 | +141% |
| Recurring financial income | 75 | €315 | €759 | +€444 | +141% |
| Financial charges | 65/66B | €220 | €164 | -€55 | -25.3% |
| Recurring financial charges | 65 | €220 | €164 | -€55 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €12,738 | -€20,940 | -€33,678 | |
| Income taxes | 67/77 | €3,715 | €0 | -€3,715 | -100% |
| Profit (loss) for the period | 9904 | €9,023 | -€20,940 | -€29,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,023 | -€20,940 | -€29,963 |
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 15 October 2026 via checked.be.