DR CONSEILS: what changed
Two fiscal 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.
DR CONSEILS
Largest movements
- Receivables within one year +€20,304
up €20,304 (+181.0%), from €11,218 to €31,522
- Cash -€12,523
down €12,523 (-33.2%), from €37,675 to €25,152
mainly Other debts (-€36,401) and Investment in fixed assets (net) (-€23,713)
- Tangible fixed assets +€11,947
up €11,947 (+104.3%), from €11,454 to €23,402
- Financial fixed assets +€7,652
up €7,652 (+30608.0%), from €25 to €7,677
- Reserves +€59,207
new in 2025: €59,207
- Other debts -€36,401
down €36,401 (-99.3%), from €36,640 to €239
- Tax, wage and social debts +€4,829
up €4,829 (+31.0%), from €15,573 to €20,402
- Gross operating margin +€59,071
up €59,071 (+171.5%), from €34,440 to €93,511
- Taxes +€20,984
up €20,984 (+220.3%), from €9,523 to €30,507
- Depreciation +€2,094
up €2,094 (+103.7%), from €2,019 to €4,113
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.
Cash bridge derived
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 | €60,372 | €87,752 | +€27,380 | +45.4% |
| Fixed assets | 21/28 | €11,479 | €31,079 | +€19,599 | +170.7% |
| Tangible fixed assets | 22/27 | €11,454 | €23,402 | +€11,947 | +104.3% |
| Furniture and vehicles | 24 | €11,454 | €23,402 | +€11,947 | +104.3% |
| Financial fixed assets | 28 | €25 | €7,677 | +€7,652 | +30608.0% |
| Current assets | 29/58 | €48,893 | €56,673 | +€7,781 | +15.9% |
| Amounts receivable within one year | 40/41 | €11,218 | €31,522 | +€20,304 | +181.0% |
| Other amounts receivable | 41 | €11,218 | €31,522 | +€20,304 | +181.0% |
| Cash at bank and in hand | 54/58 | €37,675 | €25,152 | -€12,523 | -33.2% |
| Total equity and liabilities | 10/49 | €60,372 | €87,752 | +€27,380 | +45.4% |
| Equity | 10/15 | €7,146 | €66,353 | +€59,207 | +828.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €59,207 | +€59,207 | |
| Distributable reserves | 133 | - | €59,207 | +€59,207 | |
| Profit (loss) carried forward | 14 | €946 | €946 | = | 0.0% |
| Amounts payable | 17/49 | €53,225 | €21,399 | -€31,827 | -59.8% |
| Amounts payable within one year | 42/48 | €53,225 | €21,399 | -€31,827 | -59.8% |
| Trade debts | 44 | €1,012 | €758 | -€254 | -25.1% |
| Suppliers | 440/4 | €1,012 | €758 | -€254 | -25.1% |
| Taxes, remuneration and social security | 45 | €15,573 | €20,402 | +€4,829 | +31.0% |
| Taxes | 450/3 | €15,573 | €20,402 | +€4,829 | +31.0% |
| Other amounts payable | 47/48 | €36,640 | €239 | -€36,401 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,019 | €4,113 | +€2,094 | +103.7% |
| Other operating charges | 640/8 | €552 | €637 | +€85 | +15.3% |
| Gross operating margin | 9900 | €34,440 | €93,511 | +€59,071 | +171.5% |
| Operating profit (loss) | 9901 | €31,869 | €88,761 | +€56,892 | +178.5% |
| Financial income | 75/76B | €1,260 | €1,835 | +€576 | +45.7% |
| Recurring financial income | 75 | €1,260 | €1,835 | +€576 | +45.7% |
| Financial charges | 65/66B | €971 | €882 | -€89 | -9.2% |
| Recurring financial charges | 65 | €971 | €882 | -€89 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €32,157 | €89,714 | +€57,557 | +179.0% |
| Income taxes | 67/77 | €9,523 | €30,507 | +€20,984 | +220.3% |
| Profit (loss) for the period | 9904 | €22,634 | €59,207 | +€36,573 | +161.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,634 | €59,207 | +€36,573 | +161.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.