DRIVIT: what changed
Two fiscal 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.
DRIVIT
Largest movements
- Financial fixed assets +€1.1m
up €1.1m (+96363.6%), from €1,100 to €1.1m
- Cash -€267,893
down €267,893 (-75.8%), from €353,541 to €85,649
mainly Investment in fixed assets (net) (-€1.1m) and Receivables within one year (-€142,808)
- Receivables within one year +€142,808
up €142,808 (+123.7%), from €115,481 to €258,289
of which Trade receivables: +€158,514
- Stocks and contracts -€120,000
down €120,000 (-99.2%), from €121,000 to €1,000
- Tangible fixed assets -€21,095
down €21,095 (-7.5%), from €279,466 to €258,371
- Debts after one year +€706,392
new in 2025: €706,392
of which Other amounts payable: +€450,000
- Trade debts +€68,029
up €68,029 (+117.6%), from €57,870 to €125,899
- Current portion of long-term debt +€26,452
new in 2025: €26,452
- Other debts -€19,091
down €19,091 (-31.4%), from €60,808 to €41,717
- Financial income -€496,828
down €496,828 (-99.8%), from €497,923 to €1,094
of which Non-recurring financial income: -€496,324
- Write-downs -€215,461
down €215,461, from €107,730 to -€107,730
- Gross operating margin -€158,075
down €158,075, from €107,654 to -€50,421
- Financial charges +€13,454
up €13,454 (+12664.5%), from €106 to €13,560
- Other operating charges -€6,820
down €6,820 (-38.3%), from €17,825 to €11,005
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.
Cash bridge derived
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 | €873,436 | €1,667,974 | +€794,539 | +91.0% |
| Fixed assets | 21/28 | €280,566 | €1,319,471 | +€1.0m | +370.3% |
| Tangible fixed assets | 22/27 | €279,466 | €258,371 | -€21,095 | -7.5% |
| Land and buildings | 22 | €241,319 | €232,000 | -€9,319 | -3.9% |
| Plant, machinery and equipment | 23 | €8,450 | €3,295 | -€5,155 | -61.0% |
| Furniture and vehicles | 24 | €27,461 | €21,219 | -€6,243 | -22.7% |
| Other tangible fixed assets | 26 | €2,235 | €1,857 | -€378 | -16.9% |
| Financial fixed assets | 28 | €1,100 | €1,061,100 | +€1.1m | +96363.6% |
| Current assets | 29/58 | €592,869 | €348,503 | -€244,366 | -41.2% |
| Stocks and contracts in progress | 3 | €121,000 | €1,000 | -€120,000 | -99.2% |
| Stocks | 30/36 | €121,000 | €1,000 | -€120,000 | -99.2% |
| Amounts receivable within one year | 40/41 | €115,481 | €258,289 | +€142,808 | +123.7% |
| Trade receivables | 40 | €97,780 | €256,294 | +€158,514 | +162.1% |
| Other amounts receivable | 41 | €17,701 | €1,995 | -€15,706 | -88.7% |
| Cash at bank and in hand | 54/58 | €353,541 | €85,649 | -€267,893 | -75.8% |
| Deferred charges and accrued income | 490/1 | €2,847 | €3,565 | +€718 | +25.2% |
| Total equity and liabilities | 10/49 | €873,436 | €1,667,974 | +€794,539 | +91.0% |
| Equity | 10/15 | €724,220 | €736,963 | +€12,744 | +1.8% |
| Contributions | 10/11 | €1,180,000 | €1,180,000 | = | 0.0% |
| Capital | 10 | €1,180,000 | €1,180,000 | = | 0.0% |
| Issued capital | 100 | €1,180,000 | €1,180,000 | = | 0.0% |
| Reserves | 13 | €478,850 | €478,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €352,600 | €352,600 | = | 0.0% |
| Legal reserve | 130 | €27,600 | €27,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €325,000 | €325,000 | = | 0.0% |
| Distributable reserves | 133 | €126,250 | €126,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€934,630 | -€921,887 | +€12,744 | +1.4% |
| Amounts payable | 17/49 | €149,216 | €931,011 | +€781,795 | +523.9% |
| Amounts payable after more than one year | 17 | - | €706,392 | +€706,392 | |
| Financial debts | 170/4 | - | €256,392 | +€256,392 | |
| Other amounts payable | 178/9 | - | €450,000 | +€450,000 | |
| Amounts payable within one year | 42/48 | €149,216 | €224,619 | +€75,403 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | - | €26,452 | +€26,452 | |
| Trade debts | 44 | €57,870 | €125,899 | +€68,029 | +117.6% |
| Suppliers | 440/4 | €57,870 | €125,899 | +€68,029 | +117.6% |
| Taxes, remuneration and social security | 45 | €30,538 | €30,550 | +€13 | 0.0% |
| Taxes | 450/3 | €30,538 | €30,550 | +€13 | 0.0% |
| Other amounts payable | 47/48 | €60,808 | €41,717 | -€19,091 | -31.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,094 | €21,095 | +€3,001 | +16.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €107,730 | -€107,730 | -€215,461 | |
| Other operating charges | 640/8 | €17,825 | €11,005 | -€6,820 | -38.3% |
| Non-recurring operating charges | 66A | €496,324 | €0 | -€496,324 | -100.0% |
| Gross operating margin | 9900 | €107,654 | -€50,421 | -€158,075 | |
| Operating profit (loss) | 9901 | -€532,319 | €25,209 | +€557,528 | |
| Financial income | 75/76B | €497,923 | €1,094 | -€496,828 | -99.8% |
| Recurring financial income | 75 | €1,599 | €1,094 | -€504 | -31.5% |
| Non-recurring financial income | 76B | €496,324 | €0 | -€496,324 | -100.0% |
| Financial charges | 65/66B | €106 | €13,560 | +€13,454 | +12664.5% |
| Recurring financial charges | 65 | €106 | €13,560 | +€13,454 | +12664.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,502 | €12,744 | +€47,246 | |
| Profit (loss) for the period | 9904 | -€34,502 | €12,744 | +€47,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,502 | €12,744 | +€47,246 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.