DriveBuild 3: 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.
DriveBuild 3
Largest movements
- Tangible fixed assets +€769,419
new in 2025: €769,419
- Trade debts +€774,107
up €774,107 (+265,733%), from €291 to €774,398
- Financial income -€32,813
no longer reported in 2025 (was €32,813)
- Gross operating margin +€20,225
up €20,225, from -€17,253 to €2,972
- Other operating charges +€5,429
up €5,429 (+561%), from €968 to €6,397
- Financial charges +€4,703
up €4,703 (+293%), from €1,603 to €6,306
- Taxes -€543
no longer reported in 2025 (was €543)
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 | €1,000,745 | €1,770,301 | +€769,556 | +76.9% |
| Fixed assets | 21/28 | €1 | €769,419 | +€769,418 | +109,916,900% |
| Tangible fixed assets | 22/27 | - | €769,419 | +€769,419 | |
| Plant, machinery and equipment | 23 | - | €769,419 | +€769,419 | |
| Financial fixed assets | 28 | €1 | - | -€1 | |
| Current assets | 29/58 | €1,000,744 | €1,000,882 | +€138 | 0.0% |
| Amounts receivable within one year | 40/41 | €985,706 | €986,357 | +€651 | +0.1% |
| Trade receivables | 40 | €89,409 | €94,234 | +€4,825 | +5.4% |
| Other amounts receivable | 41 | €896,297 | €892,123 | -€4,174 | -0.5% |
| Cash at bank and in hand | 54/58 | €3,482 | €3,359 | -€123 | -3.5% |
| Deferred charges and accrued income | 490/1 | €11,557 | €11,166 | -€391 | -3.4% |
| Total equity and liabilities | 10/49 | €1,000,745 | €1,770,301 | +€769,556 | +76.9% |
| Equity | 10/15 | €1,000,454 | €990,293 | -€10,161 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €981,854 | €971,693 | -€10,161 | -1.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €979,994 | €969,833 | -€10,161 | -1.0% |
| Amounts payable | 17/49 | €291 | €780,008 | +€779,717 | +267,659% |
| Amounts payable within one year | 42/48 | €291 | €780,008 | +€779,717 | +267,659% |
| Financial debts | 43 | - | €5,610 | +€5,610 | |
| Credit institutions | 430/8 | - | €5,610 | +€5,610 | |
| Trade debts | 44 | €291 | €774,398 | +€774,107 | +265,733% |
| Suppliers | 440/4 | €291 | €774,398 | +€774,107 | +265,733% |
| Remuneration, social security and pensions | 62 | €98 | - | -€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €430 | +€430 | |
| Other operating charges | 640/8 | €968 | €6,397 | +€5,429 | +561% |
| Gross operating margin | 9900 | -€17,253 | €2,972 | +€20,225 | |
| Operating profit (loss) | 9901 | -€18,318 | -€3,855 | +€14,463 | +79.0% |
| Financial income | 75/76B | €32,813 | - | -€32,813 | |
| Recurring financial income | 75 | €32,813 | - | -€32,813 | |
| Financial charges | 65/66B | €1,603 | €6,306 | +€4,703 | +293% |
| Recurring financial charges | 65 | €1,603 | €6,306 | +€4,703 | +293% |
| Profit (loss) for the period before taxes | 9903 | €12,891 | -€10,161 | -€23,052 | |
| Income taxes | 67/77 | €543 | - | -€543 | |
| Profit (loss) for the period | 9904 | €12,348 | -€10,161 | -€22,509 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,348 | -€10,161 | -€22,509 |
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 19 October 2026 via checked.be.