EFFICIENT DRIVING: 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.
EFFICIENT DRIVING
Largest movements
- Tangible fixed assets -€12,610
down €12,610 (-19.8%), from €63,837 to €51,227
of which Furniture and vehicles: -€21,304
- Receivables within one year -€5,242
down €5,242 (-67.2%), from €7,801 to €2,559
of which Other amounts receivable: -€4,499
- Cash -€1,248
down €1,248 (-43.1%), from €2,895 to €1,647
mainly Other debts (-€13,270) and Net result for the year (-€8,814)
- Other debts -€13,270
down €13,270 (-16.2%), from €81,878 to €68,608
- Profit (loss) carried forward -€8,814
down €8,814 (-126.5%), from -€6,970 to -€15,784
- Trade debts +€2,004
new in 2025: €2,004
- Tax, wage and social debts +€988
new in 2025: €988
- Depreciation +€4,479
up €4,479 (+51.1%), from €8,762 to €13,241
- Gross operating margin +€2,729
up €2,729 (+151.8%), from €1,798 to €4,527
- Other operating charges +€90
new in 2025: €90
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 | €74,908 | €55,816 | -€19,092 | -25.5% |
| Fixed assets | 21/28 | €63,837 | €51,227 | -€12,610 | -19.8% |
| Tangible fixed assets | 22/27 | €63,837 | €51,227 | -€12,610 | -19.8% |
| Plant, machinery and equipment | 23 | - | €8,694 | +€8,694 | |
| Furniture and vehicles | 24 | €63,837 | €42,533 | -€21,304 | -33.4% |
| Current assets | 29/58 | €11,071 | €4,589 | -€6,482 | -58.6% |
| Amounts receivable within one year | 40/41 | €7,801 | €2,559 | -€5,242 | -67.2% |
| Trade receivables | 40 | €3,302 | €2,559 | -€743 | -22.5% |
| Other amounts receivable | 41 | €4,499 | - | -€4,499 | |
| Cash at bank and in hand | 54/58 | €2,895 | €1,647 | -€1,248 | -43.1% |
| Deferred charges and accrued income | 490/1 | €375 | €383 | +€8 | +2.2% |
| Total equity and liabilities | 10/49 | €74,908 | €55,816 | -€19,092 | -25.5% |
| Equity | 10/15 | -€6,970 | -€15,784 | -€8,814 | -126.5% |
| Profit (loss) carried forward | 14 | -€6,970 | -€15,784 | -€8,814 | -126.5% |
| Amounts payable | 17/49 | €81,878 | €71,600 | -€10,278 | -12.6% |
| Amounts payable within one year | 42/48 | €81,878 | €71,600 | -€10,278 | -12.6% |
| Trade debts | 44 | - | €2,004 | +€2,004 | |
| Suppliers | 440/4 | - | €2,004 | +€2,004 | |
| Taxes, remuneration and social security | 45 | - | €988 | +€988 | |
| Taxes | 450/3 | - | €988 | +€988 | |
| Other amounts payable | 47/48 | €81,878 | €68,608 | -€13,270 | -16.2% |
| Non-recurring operating income | 76A | - | €186 | +€186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,762 | €13,241 | +€4,479 | +51.1% |
| Other operating charges | 640/8 | - | €90 | +€90 | |
| Gross operating margin | 9900 | €1,798 | €4,527 | +€2,729 | +151.8% |
| Operating profit (loss) | 9901 | -€6,964 | -€8,804 | -€1,840 | -26.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6 | €10 | +€4 | +71.3% |
| Recurring financial charges | 65 | €6 | €10 | +€4 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,970 | -€8,814 | -€1,844 | -26.5% |
| Profit (loss) for the period | 9904 | -€6,970 | -€8,814 | -€1,844 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,970 | -€8,814 | -€1,844 | -26.5% |
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 9 October 2026 via checked.be.