DRIVER FRIEND: 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.
DRIVER FRIEND
Largest movements
- Cash +€15,074
up €15,074 (+133%), from €11,363 to €26,437
mainly Net result for the year (+€12,351) and Depreciation (+€7,788)
- Tangible fixed assets -€7,788
down €7,788 (-21.8%), from €35,788 to €28,000
- Financial fixed assets -€1,000
down €1,000 (-90.5%), from €1,105 to €105
- Profit (loss) carried forward +€12,351
up €12,351 (+42.6%), from €28,999 to €41,350
- Other debts -€9,693
down €9,693 (-93.0%), from €10,419 to €726
- Tax, wage and social debts +€3,671
up €3,671 (+81.5%), from €4,506 to €8,178
- Other operating charges -€12,209
down €12,209 (-66.6%), from €18,322 to €6,113
- Gross operating margin -€5,268
down €5,268 (-14.3%), from €36,925 to €31,657
- Taxes +€2,442
up €2,442 (+87.2%), from €2,800 to €5,243
- Depreciation -€1,858
down €1,858 (-19.3%), from €9,646 to €7,788
- Purchases and services +€656
up €656 (+0.9%), from €74,378 to €75,033
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 | €50,490 | €57,209 | +€6,719 | +13.3% |
| Fixed assets | 21/28 | €36,893 | €28,105 | -€8,788 | -23.8% |
| Tangible fixed assets | 22/27 | €35,788 | €28,000 | -€7,788 | -21.8% |
| Furniture and vehicles | 24 | €35,788 | €28,000 | -€7,788 | -21.8% |
| Financial fixed assets | 28 | €1,105 | €105 | -€1,000 | -90.5% |
| Current assets | 29/58 | €13,597 | €29,104 | +€15,507 | +114% |
| Amounts receivable within one year | 40/41 | €1,500 | €1,371 | -€129 | -8.6% |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | - | €1,371 | +€1,371 | |
| Cash at bank and in hand | 54/58 | €11,363 | €26,437 | +€15,074 | +133% |
| Deferred charges and accrued income | 490/1 | €734 | €1,297 | +€563 | +76.6% |
| Total equity and liabilities | 10/49 | €50,490 | €57,209 | +€6,719 | +13.3% |
| Equity | 10/15 | €34,999 | €47,350 | +€12,351 | +35.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,999 | €41,350 | +€12,351 | +42.6% |
| Amounts payable | 17/49 | €15,491 | €9,859 | -€5,632 | -36.4% |
| Amounts payable within one year | 42/48 | €15,491 | €9,859 | -€5,632 | -36.4% |
| Trade debts | 44 | €565 | €956 | +€390 | +69.1% |
| Suppliers | 440/4 | €565 | €956 | +€390 | +69.1% |
| Taxes, remuneration and social security | 45 | €4,506 | €8,178 | +€3,671 | +81.5% |
| Taxes | 450/3 | €4,506 | €8,178 | +€3,671 | +81.5% |
| Other amounts payable | 47/48 | €10,419 | €726 | -€9,693 | -93.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €74,378 | €75,033 | +€656 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,646 | €7,788 | -€1,858 | -19.3% |
| Other operating charges | 640/8 | €18,322 | €6,113 | -€12,209 | -66.6% |
| Gross operating margin | 9900 | €36,925 | €31,657 | -€5,268 | -14.3% |
| Operating profit (loss) | 9901 | €8,957 | €17,756 | +€8,799 | +98.2% |
| Financial income | 75/76B | €26 | €60 | +€34 | +131% |
| Recurring financial income | 75 | €26 | €60 | +€34 | +131% |
| Financial charges | 65/66B | €210 | €222 | +€12 | +5.8% |
| Recurring financial charges | 65 | €210 | €222 | +€12 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €8,773 | €17,594 | +€8,820 | +101% |
| Income taxes | 67/77 | €2,800 | €5,243 | +€2,442 | +87.2% |
| Profit (loss) for the period | 9904 | €5,973 | €12,351 | +€6,378 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €5,973 | €12,351 | +€6,378 | +107% |
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 18 October 2026 via checked.be.