Rijschool DriveNow: 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.
Rijschool DriveNow
Largest movements
- Receivables within one year +€31,730
up €31,730 (+181.7%), from €17,464 to €49,193
of which Other amounts receivable: +€34,396
- Cash +€10,315
up €10,315 (+327.0%), from €3,154 to €13,469
mainly Trade debts (+€22,388) and Net result for the year (+€12,448)
- Financial fixed assets +€1,500
up €1,500 (+66.7%), from €2,250 to €3,750
- Reserves +€27,067
new in 2025: €27,067
- Trade debts +€22,388
up €22,388 (+276736.1%), from €8 to €22,396
- Profit (loss) carried forward -€14,619
no longer reported in 2025 (was €14,619)
- Tax, wage and social debts +€9,525
up €9,525 (+121.9%), from €7,813 to €17,338
- Gross operating margin +€5,363
up €5,363 (+23.0%), from €23,335 to €28,697
- Financial charges +€4,528
up €4,528 (+318.7%), from €1,421 to €5,949
- Other operating charges +€1,589
up €1,589 (+68.3%), from €2,324 to €3,913
- Staff costs +€1,528
new in 2025: €1,528
- Taxes -€1,518
down €1,518 (-30.5%), from €4,973 to €3,455
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 | €23,940 | €68,302 | +€44,362 | +185.3% |
| Fixed assets | 21/28 | €2,914 | €5,060 | +€2,146 | +73.6% |
| Tangible fixed assets | 22/27 | €664 | €1,310 | +€646 | +97.2% |
| Furniture and vehicles | 24 | €664 | €1,310 | +€646 | +97.2% |
| Financial fixed assets | 28 | €2,250 | €3,750 | +€1,500 | +66.7% |
| Current assets | 29/58 | €21,025 | €63,241 | +€42,216 | +200.8% |
| Amounts receivable within one year | 40/41 | €17,464 | €49,193 | +€31,730 | +181.7% |
| Trade receivables | 40 | €10,120 | €7,453 | -€2,667 | -26.4% |
| Other amounts receivable | 41 | €7,344 | €41,740 | +€34,396 | +468.4% |
| Cash at bank and in hand | 54/58 | €3,154 | €13,469 | +€10,315 | +327.0% |
| Deferred charges and accrued income | 490/1 | €408 | €579 | +€171 | +42.0% |
| Total equity and liabilities | 10/49 | €23,940 | €68,302 | +€44,362 | +185.3% |
| Equity | 10/15 | €16,119 | €28,567 | +€12,448 | +77.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €27,067 | +€27,067 | |
| Distributable reserves | 133 | - | €27,067 | +€27,067 | |
| Profit (loss) carried forward | 14 | €14,619 | - | -€14,619 | |
| Amounts payable | 17/49 | €7,821 | €39,734 | +€31,913 | +408.0% |
| Amounts payable within one year | 42/48 | €7,821 | €39,734 | +€31,913 | +408.0% |
| Trade debts | 44 | €8 | €22,396 | +€22,388 | +276736.1% |
| Suppliers | 440/4 | €8 | €22,396 | +€22,388 | +276736.1% |
| Taxes, remuneration and social security | 45 | €7,813 | €17,338 | +€9,525 | +121.9% |
| Taxes | 450/3 | €7,813 | €17,338 | +€9,525 | +121.9% |
| Remuneration, social security and pensions | 62 | - | €1,528 | +€1,528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221 | €509 | +€289 | +131.0% |
| Other operating charges | 640/8 | €2,324 | €3,913 | +€1,589 | +68.3% |
| Non-recurring operating charges | 66A | - | €2,256 | +€2,256 | |
| Gross operating margin | 9900 | €23,335 | €28,697 | +€5,363 | +23.0% |
| Operating profit (loss) | 9901 | €20,790 | €20,490 | -€299 | -1.4% |
| Financial income | 75/76B | €223 | €1,362 | +€1,140 | +512.1% |
| Recurring financial income | 75 | €223 | €1,362 | +€1,140 | +512.1% |
| Financial charges | 65/66B | €1,421 | €5,949 | +€4,528 | +318.7% |
| Recurring financial charges | 65 | €1,421 | €5,949 | +€4,528 | +318.7% |
| Profit (loss) for the period before taxes | 9903 | €19,591 | €15,903 | -€3,688 | -18.8% |
| Income taxes | 67/77 | €4,973 | €3,455 | -€1,518 | -30.5% |
| Profit (loss) for the period | 9904 | €14,619 | €12,448 | -€2,170 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,619 | €12,448 | -€2,170 | -14.8% |
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 30 September 2026 via checked.be.