ONE DAY DRIVER: 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.
ONE DAY DRIVER
Largest movements
- Cash +€7,553
up €7,553 (+554.5%), from €1,362 to €8,915
mainly Net result for the year (+€6,427) and Tax, wage and social debts (+€3,896)
- Deferred charges and accrued income -€2,131
down €2,131 (-68.6%), from €3,104 to €973
- Receivables within one year +€1,555
up €1,555 (+10.4%), from €14,913 to €16,468
of which Trade receivables: +€1,555
- Profit (loss) carried forward +€6,427
up €6,427 (+40.5%), from -€15,853 to -€9,426
- Tax, wage and social debts +€3,896
up €3,896 (+18.8%), from €20,684 to €24,581
of which Taxes: +€2,991
- Trade debts -€3,810
down €3,810 (-45.4%), from €8,388 to €4,579
- Current portion of long-term debt +€2,254
new in 2025: €2,254
- Other debts -€1,508
down €1,508 (-93.8%), from €1,608 to €100
- Gross operating margin +€10,552
up €10,552 (+13.2%), from €79,698 to €90,250
- Financial charges -€6,022
down €6,022 (-84.4%), from €7,136 to €1,114
of which Non-recurring financial charges: -€5,320
- Staff costs +€1,649
up €1,649 (+2.1%), from €79,145 to €80,794
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 | €21,444 | €28,288 | +€6,843 | +31.9% |
| Fixed assets | 21/28 | €2,065 | €1,931 | -€134 | -6.5% |
| Tangible fixed assets | 22/27 | €985 | €851 | -€134 | -13.6% |
| Plant, machinery and equipment | 23 | €985 | €851 | -€134 | -13.6% |
| Financial fixed assets | 28 | €1,080 | €1,080 | = | 0.0% |
| Current assets | 29/58 | €19,379 | €26,356 | +€6,977 | +36.0% |
| Amounts receivable within one year | 40/41 | €14,913 | €16,468 | +€1,555 | +10.4% |
| Trade receivables | 40 | €14,913 | €16,468 | +€1,555 | +10.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,362 | €8,915 | +€7,553 | +554.5% |
| Deferred charges and accrued income | 490/1 | €3,104 | €973 | -€2,131 | -68.6% |
| Total equity and liabilities | 10/49 | €21,444 | €28,288 | +€6,843 | +31.9% |
| Equity | 10/15 | -€9,653 | -€3,226 | +€6,427 | +66.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,853 | -€9,426 | +€6,427 | +40.5% |
| Amounts payable | 17/49 | €31,098 | €31,514 | +€416 | +1.3% |
| Amounts payable within one year | 42/48 | €30,681 | €31,514 | +€833 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,254 | +€2,254 | |
| Trade debts | 44 | €8,388 | €4,579 | -€3,810 | -45.4% |
| Suppliers | 440/4 | €8,388 | €4,579 | -€3,810 | -45.4% |
| Taxes, remuneration and social security | 45 | €20,684 | €24,581 | +€3,896 | +18.8% |
| Taxes | 450/3 | €7,513 | €10,503 | +€2,991 | +39.8% |
| Remuneration and social security | 454/9 | €13,172 | €14,077 | +€906 | +6.9% |
| Other amounts payable | 47/48 | €1,608 | €100 | -€1,508 | -93.8% |
| Accrued charges and deferred income | 492/3 | €417 | €0 | -€417 | -100.0% |
| Remuneration, social security and pensions | 62 | €79,145 | €80,794 | +€1,649 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134 | €134 | = | 0.0% |
| Other operating charges | 640/8 | €758 | €1,143 | +€385 | +50.7% |
| Gross operating margin | 9900 | €79,698 | €90,250 | +€10,552 | +13.2% |
| Operating profit (loss) | 9901 | -€339 | €8,179 | +€8,518 | |
| Financial income | 75/76B | €51 | €354 | +€303 | +592.6% |
| Recurring financial income | 75 | €51 | €354 | +€303 | +592.6% |
| Financial charges | 65/66B | €7,136 | €1,114 | -€6,022 | -84.4% |
| Recurring financial charges | 65 | €1,816 | €1,114 | -€702 | -38.7% |
| Non-recurring financial charges | 66B | €5,320 | €0 | -€5,320 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,424 | €7,420 | +€14,843 | |
| Income taxes | 67/77 | €170 | €993 | +€822 | +482.7% |
| Profit (loss) for the period | 9904 | -€7,594 | €6,427 | +€14,021 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,594 | €6,427 | +€14,021 |
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.