D.R. CONSULTING: what changed
What changed
D.R. CONSULTING
NACE 93.199, Other sports activities
filed annual accounts (NBB)
Net result for the year
€306,825
2025 · -€16,912+€323,737
Equity
€861,480
2025 · €554,655+€306,825
Cash
€8,909
2025 · €29,476-€20,567
Balance sheet total
€1.1m
2025 · €715,238+€363,672
Largest movements
Assets
- Current investments +€607,201
new in 2026: €607,201
- Tangible fixed assets -€217,651
no longer reported in 2026 (was €217,651)
of which Land and buildings: -€183,887
- Cash -€20,567
down €20,567 (-69.8%), from €29,476 to €8,909
mainly Current investments (-€607,201) and Other debts (-€60,825)
Equity and liabilities
- Reserves +€306,825
up €306,825 (+167%), from €183,348 to €490,172
of which Distributable reserves: +€386,567
- Tax, wage and social debts +€188,313
new in 2026: €188,313
- Other debts -€60,825
down €60,825 (-67.7%), from €89,852 to €29,028
- Provisions -€40,000
no longer reported in 2026 (was €40,000)
- Current portion of long-term debt -€16,207
no longer reported in 2026 (was €16,207)
Income statement
- Financial income +€450,050
up €450,050 (+4,892%), from €9,200 to €459,250
of which Non-recurring financial income: +€437,349
- Taxes +€187,617
up €187,617 (+6,244%), from €3,005 to €190,621
- Depreciation -€45,636
no longer reported in 2026 (was €45,636)
- Gross operating margin -€14,417
down €14,417 (-60.1%), from €23,998 to €9,580
- Financial charges +€2,086
up €2,086 (+258%), from €809 to €2,895
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€16,912
Gross operating margin
-€14,417
Depreciation
+€45,636
Other operating charges
-€625
Financial income
+€450,050
Financial charges
-€2,086
Taxes
-€187,617
Deferred taxes and other
+€32,796
Result 2026
€306,825
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€398,836
Investment
-€389,550
Financing
-€29,852
Cash 2025
€29,476
From operations (derived)
+€398,836
Net result for the year
+€306,825
Receivables within one year
+€3,558
Deferred charges and accrued income
+€1,754
Provisions
-€40,000
Trade debts
-€789
Tax, wage and social debts
+€188,313
Other debts
-€60,825
Investment (derived)
-€389,550
Investment in fixed assets (net)
+€217,651
Current investments
-€607,201
Financing
-€29,852
Debts after one year
-€13,645
Current portion of long-term debt
-€16,207
Cash 2026
€8,909
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €715,238 | €1,078,910 | +€363,672 | +50.8% |
| Fixed assets | 21/28 | €217,651 | - | -€217,651 | |
| Tangible fixed assets | 22/27 | €217,651 | - | -€217,651 | |
| Land and buildings | 22 | €183,887 | - | -€183,887 | |
| Furniture and vehicles | 24 | €33,764 | - | -€33,764 | |
| Current assets | 29/58 | €497,587 | €1,078,910 | +€581,323 | +117% |
| Amounts receivable after more than one year | 29 | €460,000 | €460,000 | = | 0.0% |
| Other amounts receivable | 291 | €460,000 | €460,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,995 | €1,438 | -€3,558 | -71.2% |
| Trade receivables | 40 | - | €1,438 | +€1,438 | |
| Other amounts receivable | 41 | €4,995 | - | -€4,995 | |
| Current investments | 50/53 | - | €607,201 | +€607,201 | |
| Cash at bank and in hand | 54/58 | €29,476 | €8,909 | -€20,567 | -69.8% |
| Deferred charges and accrued income | 490/1 | €3,116 | €1,362 | -€1,754 | -56.3% |
| Total equity and liabilities | 10/49 | €715,238 | €1,078,910 | +€363,672 | +50.8% |
| Equity | 10/15 | €554,655 | €861,480 | +€306,825 | +55.3% |
| Contributions | 10/11 | €319,718 | €319,718 | = | 0.0% |
| Capital | 10 | €319,718 | €319,718 | = | 0.0% |
| Issued capital | 100 | €319,718 | €319,718 | = | 0.0% |
| Reserves | 13 | €183,348 | €490,172 | +€306,825 | +167% |
| Non-distributable reserves | 130/1 | €30,116 | €30,116 | = | 0.0% |
| Legal reserve | 130 | €30,116 | €30,116 | = | 0.0% |
| Tax-exempt reserves | 132 | €79,742 | - | -€79,742 | |
| Distributable reserves | 133 | €73,490 | €460,056 | +€386,567 | +526% |
| Profit (loss) carried forward | 14 | €51,589 | €51,589 | = | 0.0% |
| Provisions and deferred taxes | 16 | €40,000 | - | -€40,000 | |
| Deferred taxes | 168 | €40,000 | - | -€40,000 | |
| Amounts payable | 17/49 | €120,583 | €217,430 | +€96,847 | +80.3% |
| Amounts payable after more than one year | 17 | €13,645 | - | -€13,645 | |
| Financial debts | 170/4 | €13,645 | - | -€13,645 | |
| Amounts payable within one year | 42/48 | €106,938 | €217,430 | +€110,492 | +103% |
| Current portion of amounts payable after more than one year | 42 | €16,207 | - | -€16,207 | |
| Trade debts | 44 | €878 | €89 | -€789 | -89.9% |
| Suppliers | 440/4 | €878 | €89 | -€789 | -89.9% |
| Taxes, remuneration and social security | 45 | - | €188,313 | +€188,313 | |
| Taxes | 450/3 | - | €188,313 | +€188,313 | |
| Other amounts payable | 47/48 | €89,852 | €29,028 | -€60,825 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,636 | - | -€45,636 | |
| Other operating charges | 640/8 | €7,864 | €8,489 | +€625 | +7.9% |
| Gross operating margin | 9900 | €23,998 | €9,580 | -€14,417 | -60.1% |
| Operating profit (loss) | 9901 | -€29,503 | €1,091 | +€30,594 | |
| Financial income | 75/76B | €9,200 | €459,250 | +€450,050 | +4,892% |
| Recurring financial income | 75 | €9,200 | €21,900 | +€12,700 | +138% |
| Non-recurring financial income | 76B | - | €437,349 | +€437,349 | |
| Financial charges | 65/66B | €809 | €2,895 | +€2,086 | +258% |
| Recurring financial charges | 65 | €809 | €2,895 | +€2,086 | +258% |
| Profit (loss) for the period before taxes | 9903 | -€21,112 | €457,446 | +€478,558 | |
| Transfer from deferred taxes | 780 | €7,204 | €40,000 | +€32,796 | +455% |
| Income taxes | 67/77 | €3,005 | €190,621 | +€187,617 | +6,244% |
| Profit (loss) for the period | 9904 | -€16,912 | €306,825 | +€323,737 | |
| Transfer from tax-exempt reserves | 789 | €13,990 | €79,742 | +€65,752 | +470% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,922 | €386,567 | +€389,489 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.