D&R Consultance: 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 Consultance
Largest movements
- Deferred charges and accrued income +€3,714
up €3,714 (+38.7%), from €9,597 to €13,311
- Cash +€2,498
up €2,498 (+10.3%), from €24,331 to €26,828
mainly Net result for the year (+€21,347) and Tax, wage and social debts (+€3,210)
- Tangible fixed assets -€1,305
down €1,305 (-10.9%), from €11,969 to €10,663
- Reserves +€9,347
up €9,347 (+36.3%), from €25,782 to €35,128
- Trade debts -€5,965
down €5,965 (-79.3%), from €7,521 to €1,556
- Tax, wage and social debts +€3,210
up €3,210 (+16.4%), from €19,522 to €22,732
- Debts after one year -€1,795
down €1,795 (-17.8%), from €10,095 to €8,300
- Gross operating margin -€5,625
down €5,625 (-14.7%), from €38,261 to €32,637
- Taxes -€1,921
down €1,921 (-22.7%), from €8,462 to €6,540
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 | €68,701 | €73,578 | +€4,877 | +7.1% |
| Fixed assets | 21/28 | €11,969 | €10,663 | -€1,305 | -10.9% |
| Tangible fixed assets | 22/27 | €11,969 | €10,663 | -€1,305 | -10.9% |
| Plant, machinery and equipment | 23 | €11,969 | €10,663 | -€1,305 | -10.9% |
| Current assets | 29/58 | €56,732 | €62,914 | +€6,182 | +10.9% |
| Amounts receivable within one year | 40/41 | €22,804 | €22,775 | -€30 | -0.1% |
| Trade receivables | 40 | €22,804 | €22,775 | -€30 | -0.1% |
| Cash at bank and in hand | 54/58 | €24,331 | €26,828 | +€2,498 | +10.3% |
| Deferred charges and accrued income | 490/1 | €9,597 | €13,311 | +€3,714 | +38.7% |
| Total equity and liabilities | 10/49 | €68,701 | €73,578 | +€4,877 | +7.1% |
| Equity | 10/15 | €28,782 | €38,128 | +€9,347 | +32.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,782 | €35,128 | +€9,347 | +36.3% |
| Distributable reserves | 133 | €25,782 | €35,128 | +€9,347 | +36.3% |
| Amounts payable | 17/49 | €39,919 | €35,449 | -€4,469 | -11.2% |
| Amounts payable after more than one year | 17 | €10,095 | €8,300 | -€1,795 | -17.8% |
| Financial debts | 170/4 | €10,095 | €8,300 | -€1,795 | -17.8% |
| Amounts payable within one year | 42/48 | €29,824 | €27,149 | -€2,675 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €1,724 | €1,795 | +€70 | +4.1% |
| Trade debts | 44 | €7,521 | €1,556 | -€5,965 | -79.3% |
| Suppliers | 440/4 | €7,521 | €1,556 | -€5,965 | -79.3% |
| Taxes, remuneration and social security | 45 | €19,522 | €22,732 | +€3,210 | +16.4% |
| Taxes | 450/3 | €19,522 | €22,732 | +€3,210 | +16.4% |
| Other amounts payable | 47/48 | €1,057 | €1,067 | +€10 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,061 | €1,305 | +€245 | +23.1% |
| Other operating charges | 640/8 | €593 | €501 | -€92 | -15.5% |
| Gross operating margin | 9900 | €38,261 | €32,637 | -€5,625 | -14.7% |
| Operating profit (loss) | 9901 | €36,608 | €30,831 | -€5,777 | -15.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,735 | €2,944 | +€209 | +7.6% |
| Recurring financial charges | 65 | €2,735 | €2,944 | +€209 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €33,873 | €27,887 | -€5,986 | -17.7% |
| Income taxes | 67/77 | €8,462 | €6,540 | -€1,921 | -22.7% |
| Profit (loss) for the period | 9904 | €25,411 | €21,347 | -€4,064 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,411 | €21,347 | -€4,064 | -16.0% |
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 20 October 2026 via checked.be.