DRIVSZ: 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.
DRIVSZ
Largest movements
- Receivables within one year -€12,494
down €12,494 (-31.1%), from €40,226 to €27,732
of which Other amounts receivable: -€13,701
- Tangible fixed assets +€3,089
up €3,089 (+14.8%), from €20,842 to €23,931
of which Furniture and vehicles: +€4,338
- Cash +€1,775
up €1,775 (+13.4%), from €13,253 to €15,028
mainly Net result for the year (+€57,914) and Other debts (+€49,227)
- Reserves -€69,031
down €69,031 (-100.0%), from €69,031 to €0
- Other debts +€49,227
up €49,227, from €0 to €49,227
- Tax, wage and social debts +€10,568
up €10,568 (+82.8%), from €12,758 to €23,327
- Trade debts +€1,523
up €1,523 (+127.8%), from €1,192 to €2,715
- Gross operating margin +€14,061
up €14,061 (+20.4%), from €68,843 to €82,904
- Taxes +€2,423
up €2,423 (+16.0%), from €15,188 to €17,612
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 | €85,506 | €77,769 | -€7,737 | -9.0% |
| Fixed assets | 21/28 | €20,842 | €23,931 | +€3,089 | +14.8% |
| Tangible fixed assets | 22/27 | €20,842 | €23,931 | +€3,089 | +14.8% |
| Furniture and vehicles | 24 | €5,368 | €9,707 | +€4,338 | +80.8% |
| Other tangible fixed assets | 26 | €15,474 | €14,224 | -€1,249 | -8.1% |
| Current assets | 29/58 | €64,664 | €53,838 | -€10,826 | -16.7% |
| Amounts receivable within one year | 40/41 | €40,226 | €27,732 | -€12,494 | -31.1% |
| Trade receivables | 40 | €17,896 | €19,103 | +€1,207 | +6.7% |
| Other amounts receivable | 41 | €22,330 | €8,629 | -€13,701 | -61.4% |
| Cash at bank and in hand | 54/58 | €13,253 | €15,028 | +€1,775 | +13.4% |
| Deferred charges and accrued income | 490/1 | €11,185 | €11,077 | -€107 | -1.0% |
| Total equity and liabilities | 10/49 | €85,506 | €77,769 | -€7,737 | -9.0% |
| Equity | 10/15 | €71,531 | €2,500 | -€69,031 | -96.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €69,031 | €0 | -€69,031 | -100.0% |
| Distributable reserves | 133 | €69,031 | €0 | -€69,031 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,975 | €75,269 | +€61,294 | +438.6% |
| Amounts payable within one year | 42/48 | €13,950 | €75,269 | +€61,319 | +439.5% |
| Trade debts | 44 | €1,192 | €2,715 | +€1,523 | +127.8% |
| Suppliers | 440/4 | €1,192 | €2,715 | +€1,523 | +127.8% |
| Taxes, remuneration and social security | 45 | €12,758 | €23,327 | +€10,568 | +82.8% |
| Taxes | 450/3 | €12,758 | €23,327 | +€10,568 | +82.8% |
| Other amounts payable | 47/48 | €0 | €49,227 | +€49,227 | |
| Accrued charges and deferred income | 492/3 | €25 | €0 | -€25 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,383 | €5,831 | +€448 | +8.3% |
| Other operating charges | 640/8 | €912 | €930 | +€18 | +1.9% |
| Non-recurring operating charges | 66A | - | €2 | +€2 | |
| Gross operating margin | 9900 | €68,843 | €82,904 | +€14,061 | +20.4% |
| Operating profit (loss) | 9901 | €62,548 | €76,141 | +€13,593 | +21.7% |
| Financial income | 75/76B | €677 | €839 | +€162 | +23.9% |
| Recurring financial income | 75 | €677 | €839 | +€162 | +23.9% |
| Financial charges | 65/66B | €1,161 | €1,454 | +€293 | +25.2% |
| Recurring financial charges | 65 | €1,161 | €1,454 | +€293 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €62,064 | €75,525 | +€13,462 | +21.7% |
| Income taxes | 67/77 | €15,188 | €17,612 | +€2,423 | +16.0% |
| Profit (loss) for the period | 9904 | €46,876 | €57,914 | +€11,038 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,876 | €57,914 | +€11,038 | +23.5% |
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 4 October 2026 via checked.be.