PRO 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.
PRO DRIVING
Largest movements
- Receivables within one year -€13,982
down €13,982 (-98.8%), from €14,150 to €168
- Cash +€12,806
up €12,806 (+404.8%), from €3,164 to €15,970
mainly Receivables within one year (+€13,982) and Net result for the year (+€7,424)
- Tangible fixed assets +€1,631
up €1,631 (+61.6%), from €2,646 to €4,278
of which Land and buildings: +€2,003
- Profit (loss) carried forward +€7,424
up €7,424 (+13.6%), from -€54,467 to -€47,044
- Other debts -€7,264
down €7,264 (-12.1%), from €60,108 to €52,844
- Tax, wage and social debts +€881
up €881 (+15.1%), from €5,820 to €6,701
- Trade debts -€575
down €575 (-40.2%), from €1,429 to €854
- Gross operating margin +€6,719
up €6,719 (+71.6%), from €9,385 to €16,103
- Taxes +€3,164
up €3,164 (+182.0%), from €1,739 to €4,903
- Depreciation +€878
up €878 (+47.3%), from €1,858 to €2,736
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 | €21,015 | €21,536 | +€521 | +2.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €2,646 | €4,278 | +€1,631 | +61.6% |
| Tangible fixed assets | 22/27 | €2,646 | €4,278 | +€1,631 | +61.6% |
| Land and buildings | 22 | - | €2,003 | +€2,003 | |
| Plant, machinery and equipment | 23 | €243 | €131 | -€113 | -46.3% |
| Furniture and vehicles | 24 | €2,403 | €2,144 | -€259 | -10.8% |
| Current assets | 29/58 | €18,369 | €17,258 | -€1,110 | -6.0% |
| Amounts receivable within one year | 40/41 | €14,150 | €168 | -€13,982 | -98.8% |
| Trade receivables | 40 | €14,150 | €168 | -€13,982 | -98.8% |
| Cash at bank and in hand | 54/58 | €3,164 | €15,970 | +€12,806 | +404.8% |
| Deferred charges and accrued income | 490/1 | €1,055 | €1,120 | +€65 | +6.2% |
| Total equity and liabilities | 10/49 | €21,015 | €21,536 | +€521 | +2.5% |
| Equity | 10/15 | -€48,267 | -€40,844 | +€7,424 | +15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,467 | -€47,044 | +€7,424 | +13.6% |
| Amounts payable | 17/49 | €69,282 | €62,380 | -€6,903 | -10.0% |
| Amounts payable within one year | 42/48 | €67,357 | €60,400 | -€6,958 | -10.3% |
| Trade debts | 44 | €1,429 | €854 | -€575 | -40.2% |
| Suppliers | 440/4 | €1,429 | €854 | -€575 | -40.2% |
| Taxes, remuneration and social security | 45 | €5,820 | €6,701 | +€881 | +15.1% |
| Taxes | 450/3 | €5,820 | €6,701 | +€881 | +15.1% |
| Other amounts payable | 47/48 | €60,108 | €52,844 | -€7,264 | -12.1% |
| Accrued charges and deferred income | 492/3 | €1,925 | €1,980 | +€55 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,858 | €2,736 | +€878 | +47.3% |
| Other operating charges | 640/8 | €809 | €891 | +€82 | +10.1% |
| Gross operating margin | 9900 | €9,385 | €16,103 | +€6,719 | +71.6% |
| Operating profit (loss) | 9901 | €6,717 | €12,476 | +€5,758 | +85.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €149 | €149 | -€0 | -0.1% |
| Recurring financial charges | 65 | €149 | €149 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €6,569 | €12,326 | +€5,757 | +87.6% |
| Income taxes | 67/77 | €1,739 | €4,903 | +€3,164 | +182.0% |
| Profit (loss) for the period | 9904 | €4,831 | €7,424 | +€2,593 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,831 | €7,424 | +€2,593 | +53.7% |
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.