PROFESSIONAL DRIVING SUPPORT: 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.
PROFESSIONAL DRIVING SUPPORT
Largest movements
- Receivables within one year -€61,025
down €61,025 (-86.2%), from €70,835 to €9,810
of which Trade receivables: -€30,740
- Receivables after one year +€21,712
up €21,712 (+45.2%), from €48,079 to €69,791
- Tangible fixed assets -€5,507
down €5,507 (-29.1%), from €18,946 to €13,439
of which Furniture and vehicles: -€4,519
- Cash -€5,074
down €5,074 (-99.3%), from €5,110 to €36
mainly Trade debts (-€84,484) and Receivables after one year (-€21,712)
- Trade debts -€84,484
down €84,484 (-84.4%), from €100,065 to €15,581
- Other debts +€31,614
up €31,614 (+1,374%), from €2,301 to €33,915
- Reserves +€18,983
up €18,983 (+22.4%), from €84,607 to €103,590
- Tax, wage and social debts -€11,588
down €11,588 (-55.9%), from €20,744 to €9,156
of which Remuneration and social security: -€10,315
- Profit (loss) carried forward -€11,471
no longer reported in 2025 (was €11,471)
- Gross operating margin -€4,908
down €4,908 (-20.9%), from €23,453 to €18,545
- Taxes -€2,165
down €2,165 (-42.6%), from €5,083 to €2,918
- Financial charges +€1,873
up €1,873 (+720%), from €260 to €2,133
- Financial income +€1,133
up €1,133 (+155%), from €729 to €1,862
- Depreciation +€418
up €418 (+6.8%), from €6,185 to €6,603
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.
Derived cash bridge
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 | €221,188 | €172,332 | -€48,856 | -22.1% |
| Fixed assets | 21/28 | €96,987 | €91,481 | -€5,506 | -5.7% |
| Tangible fixed assets | 22/27 | €18,946 | €13,439 | -€5,507 | -29.1% |
| Land and buildings | 22 | €8,003 | €7,015 | -€988 | -12.3% |
| Furniture and vehicles | 24 | €10,943 | €6,424 | -€4,519 | -41.3% |
| Financial fixed assets | 28 | €78,041 | €78,042 | +€1 | 0.0% |
| Current assets | 29/58 | €124,201 | €80,851 | -€43,350 | -34.9% |
| Amounts receivable after more than one year | 29 | €48,079 | €69,791 | +€21,712 | +45.2% |
| Other amounts receivable | 291 | €48,079 | €69,791 | +€21,712 | +45.2% |
| Amounts receivable within one year | 40/41 | €70,835 | €9,810 | -€61,025 | -86.2% |
| Trade receivables | 40 | €40,550 | €9,810 | -€30,740 | -75.8% |
| Other amounts receivable | 41 | €30,285 | - | -€30,285 | |
| Cash at bank and in hand | 54/58 | €5,110 | €36 | -€5,074 | -99.3% |
| Deferred charges and accrued income | 490/1 | €177 | €1,215 | +€1,038 | +586% |
| Total equity and liabilities | 10/49 | €221,188 | €172,332 | -€48,856 | -22.1% |
| Equity | 10/15 | €98,078 | €105,590 | +€7,512 | +7.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €84,607 | €103,590 | +€18,983 | +22.4% |
| Distributable reserves | 133 | €84,607 | €103,590 | +€18,983 | +22.4% |
| Profit (loss) carried forward | 14 | €11,471 | - | -€11,471 | |
| Amounts payable | 17/49 | €123,110 | €66,742 | -€56,368 | -45.8% |
| Amounts payable within one year | 42/48 | €123,110 | €65,742 | -€57,368 | -46.6% |
| Financial debts | 43 | - | €7,090 | +€7,090 | |
| Credit institutions | 430/8 | - | €7,090 | +€7,090 | |
| Trade debts | 44 | €100,065 | €15,581 | -€84,484 | -84.4% |
| Suppliers | 440/4 | €100,065 | €15,581 | -€84,484 | -84.4% |
| Taxes, remuneration and social security | 45 | €20,744 | €9,156 | -€11,588 | -55.9% |
| Taxes | 450/3 | €10,429 | €9,156 | -€1,273 | -12.2% |
| Remuneration and social security | 454/9 | €10,315 | - | -€10,315 | |
| Other amounts payable | 47/48 | €2,301 | €33,915 | +€31,614 | +1,374% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,185 | €6,603 | +€418 | +6.8% |
| Other operating charges | 640/8 | €1,325 | €1,241 | -€84 | -6.3% |
| Gross operating margin | 9900 | €23,453 | €18,545 | -€4,908 | -20.9% |
| Operating profit (loss) | 9901 | €15,943 | €10,701 | -€5,242 | -32.9% |
| Financial income | 75/76B | €729 | €1,862 | +€1,133 | +155% |
| Recurring financial income | 75 | €729 | €1,862 | +€1,133 | +155% |
| Financial charges | 65/66B | €260 | €2,133 | +€1,873 | +720% |
| Recurring financial charges | 65 | €260 | €2,133 | +€1,873 | +720% |
| Profit (loss) for the period before taxes | 9903 | €16,412 | €10,430 | -€5,982 | -36.5% |
| Income taxes | 67/77 | €5,083 | €2,918 | -€2,165 | -42.6% |
| Profit (loss) for the period | 9904 | €11,329 | €7,512 | -€3,817 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,329 | €7,512 | -€3,817 | -33.7% |
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 25 October 2026 via checked.be.