D.R.A.-CONSULT: 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.
D.R.A.-CONSULT
Largest movements
- Cash -€23,907
down €23,907 (-81.9%), from €29,177 to €5,270
mainly Contributions, distributions and other (-€20,000) and Tax, wage and social debts (-€3,279)
- Receivables within one year -€547
down €547 (-41.1%), from €1,333 to €785
of which Trade receivables: -€635
- Contributions -€18,200
down €18,200 (-73.4%), from €24,789 to €6,589
- Tax, wage and social debts -€3,279
no longer reported in 2025 (was €3,279)
- Reserves -€1,800
down €1,800 (-48.4%), from €3,718 to €1,918
- Profit (loss) carried forward -€1,175
down €1,175 (-92.0%), from -€1,277 to -€2,452
- Gross operating margin -€5,036
down €5,036, from €5,033 to -€3
- Taxes -€2,285
no longer reported in 2025 (was €2,285)
- Other operating charges +€1,105
new in 2025: €1,105
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 | €30,510 | €6,056 | -€24,454 | -80.2% |
| Current assets | 29/58 | €30,510 | €6,056 | -€24,454 | -80.2% |
| Amounts receivable within one year | 40/41 | €1,333 | €785 | -€547 | -41.1% |
| Trade receivables | 40 | €635 | - | -€635 | |
| Other amounts receivable | 41 | €698 | €785 | +€88 | +12.6% |
| Cash at bank and in hand | 54/58 | €29,177 | €5,270 | -€23,907 | -81.9% |
| Total equity and liabilities | 10/49 | €30,510 | €6,056 | -€24,454 | -80.2% |
| Equity | 10/15 | €27,231 | €6,056 | -€21,175 | -77.8% |
| Contributions | 10/11 | €24,789 | €6,589 | -€18,200 | -73.4% |
| Reserves | 13 | €3,718 | €1,918 | -€1,800 | -48.4% |
| Distributable reserves | 133 | €3,718 | €1,918 | -€1,800 | -48.4% |
| Profit (loss) carried forward | 14 | -€1,277 | -€2,452 | -€1,175 | -92.0% |
| Amounts payable | 17/49 | €3,279 | - | -€3,279 | |
| Amounts payable within one year | 42/48 | €3,279 | - | -€3,279 | |
| Taxes, remuneration and social security | 45 | €3,279 | - | -€3,279 | |
| Remuneration and social security | 454/9 | €3,279 | - | -€3,279 | |
| Other operating charges | 640/8 | - | €1,105 | +€1,105 | |
| Gross operating margin | 9900 | €5,033 | -€3 | -€5,036 | |
| Operating profit (loss) | 9901 | €5,033 | -€1,108 | -€6,141 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -70.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -70.0% |
| Financial charges | 65/66B | €65 | €67 | +€2 | +3.5% |
| Recurring financial charges | 65 | €65 | €67 | +€2 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €4,969 | -€1,175 | -€6,144 | |
| Income taxes | 67/77 | €2,285 | - | -€2,285 | |
| Profit (loss) for the period | 9904 | €2,684 | -€1,175 | -€3,859 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,684 | -€1,175 | -€3,859 |
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.