DRVR: 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.
DRVR
Largest movements
- Cash -€11,967
down €11,967 (-79.2%), from €15,107 to €3,140
mainly Receivables within one year (-€8,973) and Net result for the year (-€7,537)
- Receivables within one year +€8,973
up €8,973 (+2515.3%), from €357 to €9,330
of which Trade receivables: +€8,068
- Tangible fixed assets +€726
new in 2025: €726
- Deferred charges and accrued income +€336
new in 2025: €336
- Profit (loss) carried forward -€5,860
new in 2025: -€5,860
- Trade debts +€4,330
up €4,330 (+94.0%), from €4,609 to €8,939
- Other debts +€3,396
up €3,396 (+780.3%), from €435 to €3,832
- Reserves -€1,677
down €1,677 (-100.0%), from €1,677 to €0
- Short-term financial debts -€1,050
down €1,050 (-53.8%), from €1,950 to €901
- Gross operating margin -€11,935
down €11,935, from €4,891 to -€7,044
- Depreciation -€2,346
down €2,346 (-87.1%), from €2,694 to €348
- Taxes -€469
down €469 (-100.0%), from €469 to €0
- Other operating charges +€307
new in 2025: €307
- Financial income +€228
up €228 (+4426.8%), from €5 to €233
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 | €15,464 | €13,532 | -€1,932 | -12.5% |
| Fixed assets | 21/28 | - | €726 | +€726 | |
| Tangible fixed assets | 22/27 | - | €726 | +€726 | |
| Furniture and vehicles | 24 | - | €726 | +€726 | |
| Current assets | 29/58 | €15,464 | €12,806 | -€2,658 | -17.2% |
| Amounts receivable within one year | 40/41 | €357 | €9,330 | +€8,973 | +2515.3% |
| Trade receivables | 40 | - | €8,068 | +€8,068 | |
| Other amounts receivable | 41 | €357 | €1,262 | +€905 | +253.6% |
| Cash at bank and in hand | 54/58 | €15,107 | €3,140 | -€11,967 | -79.2% |
| Deferred charges and accrued income | 490/1 | - | €336 | +€336 | |
| Total equity and liabilities | 10/49 | €15,464 | €13,532 | -€1,932 | -12.5% |
| Equity | 10/15 | €3,677 | -€3,860 | -€7,537 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,677 | €0 | -€1,677 | -100.0% |
| Distributable reserves | 133 | €1,677 | €0 | -€1,677 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€5,860 | -€5,860 | |
| Amounts payable | 17/49 | €11,787 | €17,392 | +€5,605 | +47.6% |
| Amounts payable within one year | 42/48 | €11,187 | €17,392 | +€6,205 | +55.5% |
| Financial debts | 43 | €1,950 | €901 | -€1,050 | -53.8% |
| Credit institutions | 430/8 | €1,950 | €901 | -€1,050 | -53.8% |
| Trade debts | 44 | €4,609 | €8,939 | +€4,330 | +94.0% |
| Suppliers | 440/4 | €4,609 | €8,939 | +€4,330 | +94.0% |
| Taxes, remuneration and social security | 45 | €4,193 | €3,721 | -€472 | -11.3% |
| Taxes | 450/3 | €4,193 | €3,721 | -€472 | -11.3% |
| Other amounts payable | 47/48 | €435 | €3,832 | +€3,396 | +780.3% |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,694 | €348 | -€2,346 | -87.1% |
| Other operating charges | 640/8 | - | €307 | +€307 | |
| Gross operating margin | 9900 | €4,891 | -€7,044 | -€11,935 | |
| Operating profit (loss) | 9901 | €2,197 | -€7,698 | -€9,895 | |
| Financial income | 75/76B | €5 | €233 | +€228 | +4426.8% |
| Recurring financial income | 75 | €5 | €233 | +€228 | +4426.8% |
| Financial charges | 65/66B | €56 | €72 | +€16 | +28.6% |
| Recurring financial charges | 65 | €56 | €72 | +€16 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €2,146 | -€7,537 | -€9,683 | |
| Income taxes | 67/77 | €469 | €0 | -€469 | -100.0% |
| Profit (loss) for the period | 9904 | €1,677 | -€7,537 | -€9,214 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,677 | -€7,537 | -€9,214 |
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.