D.R. Consulting: 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. Consulting
Largest movements
- Receivables within one year -€15,463
down €15,463 (-26.2%), from €58,921 to €43,458
of which Other amounts receivable: -€26,410
- Tangible fixed assets -€11,826
down €11,826 (-3.8%), from €308,934 to €297,109
of which Furniture and vehicles: -€6,469
- Debts after one year -€25,206
down €25,206 (-13.2%), from €190,915 to €165,709
- Trade debts -€19,112
down €19,112 (-51.0%), from €37,491 to €18,379
- Tax, wage and social debts +€9,035
up €9,035 (+74.9%), from €12,070 to €21,105
of which Remuneration and social security: +€6,862
- Short-term financial debts +€7,345
new in 2025: €7,345
- Gross operating margin -€21,369
down €21,369 (-45.9%), from €46,514 to €25,145
- Taxes -€5,008
down €5,008 (-96.6%), from €5,184 to €176
- Other operating charges +€2,669
up €2,669 (+349%), from €765 to €3,434
- Staff costs -€2,320
no longer reported in 2025 (was €2,320)
- Financial income -€1,010
down €1,010 (-55.2%), from €1,830 to €820
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 | €371,843 | €342,211 | -€29,632 | -8.0% |
| Fixed assets | 21/28 | €309,574 | €297,749 | -€11,826 | -3.8% |
| Tangible fixed assets | 22/27 | €308,934 | €297,109 | -€11,826 | -3.8% |
| Land and buildings | 22 | €296,830 | €291,474 | -€5,357 | -1.8% |
| Furniture and vehicles | 24 | €12,104 | €5,635 | -€6,469 | -53.4% |
| Financial fixed assets | 28 | €640 | €640 | = | 0.0% |
| Current assets | 29/58 | €62,269 | €44,462 | -€17,806 | -28.6% |
| Amounts receivable within one year | 40/41 | €58,921 | €43,458 | -€15,463 | -26.2% |
| Trade receivables | 40 | €847 | €11,794 | +€10,947 | +1,292% |
| Other amounts receivable | 41 | €58,074 | €31,664 | -€26,410 | -45.5% |
| Cash at bank and in hand | 54/58 | €3,348 | €1,004 | -€2,343 | -70.0% |
| Total equity and liabilities | 10/49 | €371,843 | €342,211 | -€29,632 | -8.0% |
| Equity | 10/15 | €107,249 | €104,467 | -€2,782 | -2.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,249 | €99,467 | -€2,782 | -2.7% |
| Amounts payable | 17/49 | €264,595 | €237,744 | -€26,850 | -10.1% |
| Amounts payable after more than one year | 17 | €190,915 | €165,709 | -€25,206 | -13.2% |
| Financial debts | 170/4 | €190,915 | €165,709 | -€25,206 | -13.2% |
| Amounts payable within one year | 42/48 | €73,679 | €72,035 | -€1,644 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €24,118 | €25,206 | +€1,088 | +4.5% |
| Financial debts | 43 | - | €7,345 | +€7,345 | |
| Credit institutions | 430/8 | - | €7,345 | +€7,345 | |
| Trade debts | 44 | €37,491 | €18,379 | -€19,112 | -51.0% |
| Suppliers | 440/4 | €37,491 | €18,379 | -€19,112 | -51.0% |
| Taxes, remuneration and social security | 45 | €12,070 | €21,105 | +€9,035 | +74.9% |
| Taxes | 450/3 | €12,070 | €14,243 | +€2,173 | +18.0% |
| Remuneration and social security | 454/9 | - | €6,862 | +€6,862 | |
| Remuneration, social security and pensions | 62 | €2,320 | - | -€2,320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,240 | €11,826 | +€586 | +5.2% |
| Other operating charges | 640/8 | €765 | €3,434 | +€2,669 | +349% |
| Non-recurring operating charges | 66A | - | €2,873 | +€2,873 | |
| Gross operating margin | 9900 | €46,514 | €25,145 | -€21,369 | -45.9% |
| Operating profit (loss) | 9901 | €32,189 | €7,013 | -€25,176 | -78.2% |
| Financial income | 75/76B | €1,830 | €820 | -€1,010 | -55.2% |
| Recurring financial income | 75 | €1,830 | €820 | -€1,010 | -55.2% |
| Financial charges | 65/66B | €11,050 | €10,439 | -€611 | -5.5% |
| Recurring financial charges | 65 | €11,050 | €10,439 | -€611 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €22,968 | -€2,607 | -€25,575 | |
| Income taxes | 67/77 | €5,184 | €176 | -€5,008 | -96.6% |
| Profit (loss) for the period | 9904 | €17,785 | -€2,782 | -€20,567 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,785 | -€2,782 | -€20,567 |
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 29 October 2026 via checked.be.