D.R.D. 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.D. CONSULT
Largest movements
- Tangible fixed assets -€21,401
down €21,401 (-5.8%), from €365,946 to €344,546
of which Land and buildings: -€22,574
- Receivables within one year +€16,602
up €16,602 (+15.9%), from €104,185 to €120,787
of which Trade receivables: +€8,359
- Debts after one year -€16,043
down €16,043 (-3.4%), from €474,549 to €458,506
- Profit (loss) carried forward +€8,419
up €8,419 (+9.3%), from -€90,123 to -€81,704
- Tax, wage and social debts +€5,650
new in 2025: €5,650
- Gross operating margin +€26,877
up €26,877 (+100.0%), from €26,887 to €53,764
- Financial charges -€6,434
down €6,434 (-97.3%), from €6,613 to €179
of which Non-recurring financial charges: -€5,416
- Other operating charges -€986
down €986 (-10.0%), from €9,904 to €8,919
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 | €476,413 | €472,566 | -€3,847 | -0.8% |
| Fixed assets | 21/28 | €365,946 | €344,546 | -€21,401 | -5.8% |
| Tangible fixed assets | 22/27 | €365,946 | €344,546 | -€21,401 | -5.8% |
| Land and buildings | 22 | €225,214 | €202,640 | -€22,574 | -10.0% |
| Plant, machinery and equipment | 23 | €354 | - | -€354 | |
| Other tangible fixed assets | 26 | €140,379 | €141,906 | +€1,526 | +1.1% |
| Current assets | 29/58 | €110,467 | €128,020 | +€17,553 | +15.9% |
| Amounts receivable within one year | 40/41 | €104,185 | €120,787 | +€16,602 | +15.9% |
| Trade receivables | 40 | €19,570 | €27,929 | +€8,359 | +42.7% |
| Other amounts receivable | 41 | €84,614 | €92,858 | +€8,244 | +9.7% |
| Cash at bank and in hand | 54/58 | €1,716 | €4,018 | +€2,302 | +134% |
| Deferred charges and accrued income | 490/1 | €4,566 | €3,214 | -€1,351 | -29.6% |
| Total equity and liabilities | 10/49 | €476,413 | €472,566 | -€3,847 | -0.8% |
| Equity | 10/15 | -€34,241 | -€25,822 | +€8,419 | +24.6% |
| Contributions | 10/11 | €55,776 | €55,776 | = | 0.0% |
| Reserves | 13 | €106 | €106 | = | 0.0% |
| Non-distributable reserves | 130/1 | €106 | €106 | = | 0.0% |
| Reserves not available under the articles | 1311 | €106 | €106 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,123 | -€81,704 | +€8,419 | +9.3% |
| Amounts payable | 17/49 | €510,654 | €498,387 | -€12,266 | -2.4% |
| Amounts payable after more than one year | 17 | €474,549 | €458,506 | -€16,043 | -3.4% |
| Other amounts payable | 178/9 | €474,549 | €458,506 | -€16,043 | -3.4% |
| Amounts payable within one year | 42/48 | €5,305 | €10,381 | +€5,076 | +95.7% |
| Trade debts | 44 | €5,305 | €4,731 | -€573 | -10.8% |
| Suppliers | 440/4 | €5,305 | €4,731 | -€573 | -10.8% |
| Taxes, remuneration and social security | 45 | - | €5,650 | +€5,650 | |
| Taxes | 450/3 | - | €5,650 | +€5,650 | |
| Accrued charges and deferred income | 492/3 | €30,800 | €29,500 | -€1,300 | -4.2% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,128 | €36,247 | +€119 | +0.3% |
| Other operating charges | 640/8 | €9,904 | €8,919 | -€986 | -10.0% |
| Non-recurring operating charges | 66A | €7,481 | - | -€7,481 | |
| Gross operating margin | 9900 | €26,887 | €53,764 | +€26,877 | +100.0% |
| Operating profit (loss) | 9901 | -€26,627 | €8,598 | +€35,225 | |
| Financial charges | 65/66B | €6,613 | €179 | -€6,434 | -97.3% |
| Recurring financial charges | 65 | €1,197 | €179 | -€1,018 | -85.0% |
| Non-recurring financial charges | 66B | €5,416 | - | -€5,416 | |
| Profit (loss) for the period before taxes | 9903 | -€33,239 | €8,419 | +€41,659 | |
| Income taxes | 67/77 | €307 | - | -€307 | |
| Profit (loss) for the period | 9904 | -€33,547 | €8,419 | +€41,966 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,547 | €8,419 | +€41,966 |
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 23 October 2026 via checked.be.