DRIVING NEW: 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.
DRIVING NEW
Largest movements
- Cash +€91,921
up €91,921 (+50.7%), from €181,440 to €273,360
mainly Depreciation (+€91,419) and Net result for the year (+€24,946)
- Tangible fixed assets -€87,419
down €87,419 (-34.7%), from €251,824 to €164,405
of which Plant, machinery and equipment: -€90,071
- Financial fixed assets +€5,551
up €5,551 (+100%), from €5,548 to €11,099
- Receivables within one year +€5,508
up €5,508 (+9.1%), from €60,318 to €65,826
of which Other amounts receivable: +€6,975
- Current portion of long-term debt -€25,035
down €25,035 (-100%), from €25,035 to €0
- Profit (loss) carried forward +€21,946
up €21,946 (+23.9%), from €91,723 to €113,670
- Trade debts +€16,226
up €16,226 (+161%), from €10,057 to €26,284
- Tax, wage and social debts -€7,261
down €7,261 (-22.2%), from €32,691 to €25,430
of which Taxes: -€8,642
- Depreciation -€16,057
down €16,057 (-14.9%), from €107,476 to €91,419
- Staff costs +€10,146
up €10,146 (+5.9%), from €171,608 to €181,753
- Other operating charges +€6,414
up €6,414 (+710%), from €903 to €7,317
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 | €509,182 | €521,525 | +€12,343 | +2.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €257,372 | €175,504 | -€81,868 | -31.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €251,824 | €164,405 | -€87,419 | -34.7% |
| Plant, machinery and equipment | 23 | €251,824 | €161,753 | -€90,071 | -35.8% |
| Furniture and vehicles | 24 | €0 | €2,652 | +€2,652 | |
| Financial fixed assets | 28 | €5,548 | €11,099 | +€5,551 | +100% |
| Current assets | 29/58 | €251,810 | €346,021 | +€94,211 | +37.4% |
| Amounts receivable within one year | 40/41 | €60,318 | €65,826 | +€5,508 | +9.1% |
| Trade receivables | 40 | €46,288 | €44,821 | -€1,467 | -3.2% |
| Other amounts receivable | 41 | €14,030 | €21,005 | +€6,975 | +49.7% |
| Cash at bank and in hand | 54/58 | €181,440 | €273,360 | +€91,921 | +50.7% |
| Deferred charges and accrued income | 490/1 | €10,053 | €6,835 | -€3,218 | -32.0% |
| Total equity and liabilities | 10/49 | €509,182 | €521,525 | +€12,343 | +2.4% |
| Equity | 10/15 | €365,223 | €390,170 | +€24,946 | +6.8% |
| Contributions | 10/11 | €262,500 | €262,500 | = | 0.0% |
| Capital | 10 | €262,500 | €262,500 | = | 0.0% |
| Issued capital | 100 | €262,500 | €262,500 | = | 0.0% |
| Reserves | 13 | €11,000 | €14,000 | +€3,000 | +27.3% |
| Non-distributable reserves | 130/1 | €11,000 | €14,000 | +€3,000 | +27.3% |
| Legal reserve | 130 | €11,000 | €14,000 | +€3,000 | +27.3% |
| Profit (loss) carried forward | 14 | €91,723 | €113,670 | +€21,946 | +23.9% |
| Amounts payable | 17/49 | €143,959 | €131,356 | -€12,603 | -8.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €138,370 | €126,212 | -€12,157 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €25,035 | €0 | -€25,035 | -100% |
| Trade debts | 44 | €10,057 | €26,284 | +€16,226 | +161% |
| Suppliers | 440/4 | €10,057 | €26,284 | +€16,226 | +161% |
| Taxes, remuneration and social security | 45 | €32,691 | €25,430 | -€7,261 | -22.2% |
| Taxes | 450/3 | €27,278 | €18,636 | -€8,642 | -31.7% |
| Remuneration and social security | 454/9 | €5,413 | €6,794 | +€1,381 | +25.5% |
| Other amounts payable | 47/48 | €70,586 | €74,499 | +€3,912 | +5.5% |
| Accrued charges and deferred income | 492/3 | €5,589 | €5,143 | -€446 | -8.0% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €171,608 | €181,753 | +€10,146 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,476 | €91,419 | -€16,057 | -14.9% |
| Other operating charges | 640/8 | €903 | €7,317 | +€6,414 | +710% |
| Gross operating margin | 9900 | €319,142 | €320,897 | +€1,755 | +0.5% |
| Operating profit (loss) | 9901 | €39,155 | €40,408 | +€1,253 | +3.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8,071 | €7,146 | -€925 | -11.5% |
| Recurring financial charges | 65 | €8,071 | €7,146 | -€925 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €31,084 | €33,262 | +€2,178 | +7.0% |
| Income taxes | 67/77 | €8,272 | €8,316 | +€44 | +0.5% |
| Profit (loss) for the period | 9904 | €22,812 | €24,946 | +€2,134 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,812 | €24,946 | +€2,134 | +9.4% |
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.