PRO-DRIVE.BE: what changed
Two financial 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.
PRO-DRIVE.BE
Largest movements
- Receivables within one year +€70,540
up €70,540 (+1335.4%), from €5,282 to €75,822
- Tangible fixed assets +€41,122
up €41,122 (+35.5%), from €115,692 to €156,814
- Deferred charges and accrued income +€18,254
up €18,254 (+147.1%), from €12,410 to €30,665
- Profit (loss) carried forward +€53,566
up €53,566, from -€16,087 to €37,479
- Tax, wage and social debts +€52,102
up €52,102 (+107.8%), from €48,327 to €100,429
of which Remuneration and social security: +€54,422
- Other debts +€46,174
up €46,174 (+67.1%), from €68,787 to €114,961
- Trade debts -€20,338
down €20,338 (-85.2%), from €23,874 to €3,536
- Gross operating margin +€141,184
up €141,184 (+32.1%), from €439,965 to €581,149
- Staff costs +€69,324
up €69,324 (+17.4%), from €397,319 to €466,643
- Depreciation +€17,153
up €17,153 (+72.3%), from €23,716 to €40,868
- Taxes +€9,572
up €9,572 (+441.6%), from €2,168 to €11,739
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 | €147,524 | €276,865 | +€129,341 | +87.7% |
| Fixed assets | 21/28 | €121,067 | €162,189 | +€41,122 | +34.0% |
| Tangible fixed assets | 22/27 | €115,692 | €156,814 | +€41,122 | +35.5% |
| Furniture and vehicles | 24 | €115,692 | €156,814 | +€41,122 | +35.5% |
| Financial fixed assets | 28 | €5,374 | €5,374 | = | 0.0% |
| Current assets | 29/58 | €26,457 | €114,676 | +€88,219 | +333.4% |
| Amounts receivable within one year | 40/41 | €5,282 | €75,822 | +€70,540 | +1335.4% |
| Trade receivables | 40 | €5,282 | €75,822 | +€70,540 | +1335.4% |
| Cash at bank and in hand | 54/58 | €8,765 | €8,189 | -€576 | -6.6% |
| Deferred charges and accrued income | 490/1 | €12,410 | €30,665 | +€18,254 | +147.1% |
| Total equity and liabilities | 10/49 | €147,524 | €276,865 | +€129,341 | +87.7% |
| Equity | 10/15 | €4,373 | €57,939 | +€53,566 | +1225.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,087 | €37,479 | +€53,566 | |
| Amounts payable | 17/49 | €143,151 | €218,926 | +€75,775 | +52.9% |
| Amounts payable after more than one year | 17 | €2,163 | - | -€2,163 | |
| Financial debts | 170/4 | €2,163 | - | -€2,163 | |
| Amounts payable within one year | 42/48 | €140,988 | €218,926 | +€77,938 | +55.3% |
| Trade debts | 44 | €23,874 | €3,536 | -€20,338 | -85.2% |
| Suppliers | 440/4 | €23,874 | €3,536 | -€20,338 | -85.2% |
| Taxes, remuneration and social security | 45 | €48,327 | €100,429 | +€52,102 | +107.8% |
| Taxes | 450/3 | €48,327 | €46,007 | -€2,320 | -4.8% |
| Remuneration and social security | 454/9 | - | €54,422 | +€54,422 | |
| Other amounts payable | 47/48 | €68,787 | €114,961 | +€46,174 | +67.1% |
| Non-recurring operating income | 76A | €19,944 | €8,157 | -€11,787 | -59.1% |
| Remuneration, social security and pensions | 62 | €397,319 | €466,643 | +€69,324 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,716 | €40,868 | +€17,153 | +72.3% |
| Other operating charges | 640/8 | €7,202 | €7,230 | +€28 | +0.4% |
| Non-recurring operating charges | 66A | €7,952 | - | -€7,952 | |
| Gross operating margin | 9900 | €439,965 | €581,149 | +€141,184 | +32.1% |
| Operating profit (loss) | 9901 | €3,777 | €66,408 | +€62,631 | +1658.3% |
| Financial charges | 65/66B | €756 | €1,103 | +€347 | +45.8% |
| Recurring financial charges | 65 | €756 | €1,103 | +€347 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €3,020 | €65,305 | +€62,285 | +2062.1% |
| Income taxes | 67/77 | €2,168 | €11,739 | +€9,572 | +441.6% |
| Profit (loss) for the period | 9904 | €853 | €53,566 | +€52,713 | +6181.8% |
| Transfer from tax-exempt reserves | 789 | €3,312 | - | -€3,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,165 | €53,566 | +€49,401 | +1186.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.