DR 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.
DR CONSULTING
Largest movements
- Receivables after one year +€72,806
new in 2025: €72,806
- Cash +€42,514
up €42,514 (+117%), from €36,375 to €78,889
mainly Current portion of long-term debt (+€90,228) and Depreciation (+€85,288)
- Tangible fixed assets +€37,409
up €37,409 (+5.3%), from €705,218 to €742,627
of which Leasing and similar rights: +€98,158
- Current portion of long-term debt +€90,228
up €90,228 (+134%), from €67,384 to €157,612
- Reserves +€49,940
up €49,940 (+7.6%), from €653,236 to €703,176
of which Distributable reserves: +€49,940
- Financial income +€60,871
up €60,871 (+122%), from €50,000 to €110,871
- Gross operating margin -€31,385
down €31,385 (-28.9%), from €108,771 to €77,386
- Depreciation +€25,757
up €25,757 (+43.3%), from €59,531 to €85,288
- Financial charges +€13,020
up €13,020 (+59.4%), from €21,931 to €34,950
- Taxes -€8,286
down €8,286 (-63.2%), from €13,119 to €4,833
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 | €1,651,683 | €1,800,537 | +€148,854 | +9.0% |
| Fixed assets | 21/28 | €1,608,068 | €1,645,477 | +€37,409 | +2.3% |
| Tangible fixed assets | 22/27 | €705,218 | €742,627 | +€37,409 | +5.3% |
| Land and buildings | 22 | €683,779 | €634,858 | -€48,921 | -7.2% |
| Plant, machinery and equipment | 23 | €17,973 | €7,589 | -€10,384 | -57.8% |
| Furniture and vehicles | 24 | €3,466 | €2,022 | -€1,444 | -41.7% |
| Leasing and similar rights | 25 | - | €98,158 | +€98,158 | |
| Financial fixed assets | 28 | €902,850 | €902,850 | = | 0.0% |
| Current assets | 29/58 | €43,616 | €155,061 | +€111,445 | +256% |
| Amounts receivable after more than one year | 29 | - | €72,806 | +€72,806 | |
| Other amounts receivable | 291 | - | €72,806 | +€72,806 | |
| Amounts receivable within one year | 40/41 | €4,235 | €642 | -€3,593 | -84.8% |
| Trade receivables | 40 | €4,235 | - | -€4,235 | |
| Other amounts receivable | 41 | - | €642 | +€642 | |
| Cash at bank and in hand | 54/58 | €36,375 | €78,889 | +€42,514 | +117% |
| Deferred charges and accrued income | 490/1 | €3,005 | €2,724 | -€281 | -9.4% |
| Total equity and liabilities | 10/49 | €1,651,683 | €1,800,537 | +€148,854 | +9.0% |
| Equity | 10/15 | €958,001 | €1,007,941 | +€49,940 | +5.2% |
| Contributions | 10/11 | €304,765 | €304,765 | = | 0.0% |
| Reserves | 13 | €653,236 | €703,176 | +€49,940 | +7.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €634,486 | €684,426 | +€49,940 | +7.9% |
| Amounts payable | 17/49 | €693,682 | €792,596 | +€98,914 | +14.3% |
| Amounts payable after more than one year | 17 | €579,904 | €596,582 | +€16,678 | +2.9% |
| Financial debts | 170/4 | €579,904 | €596,582 | +€16,678 | +2.9% |
| Amounts payable within one year | 42/48 | €113,778 | €196,014 | +€82,236 | +72.3% |
| Current portion of amounts payable after more than one year | 42 | €67,384 | €157,612 | +€90,228 | +134% |
| Trade debts | 44 | €10,464 | €412 | -€10,052 | -96.1% |
| Suppliers | 440/4 | €10,464 | €412 | -€10,052 | -96.1% |
| Taxes, remuneration and social security | 45 | €14,248 | €7,316 | -€6,932 | -48.7% |
| Taxes | 450/3 | €14,248 | €7,316 | -€6,932 | -48.7% |
| Other amounts payable | 47/48 | €21,681 | €30,673 | +€8,992 | +41.5% |
| Non-recurring operating income | 76A | €2,601 | - | -€2,601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,531 | €85,288 | +€25,757 | +43.3% |
| Other operating charges | 640/8 | €10,995 | €13,246 | +€2,251 | +20.5% |
| Gross operating margin | 9900 | €108,771 | €77,386 | -€31,385 | -28.9% |
| Operating profit (loss) | 9901 | €38,245 | -€21,148 | -€59,393 | |
| Financial income | 75/76B | €50,000 | €110,871 | +€60,871 | +122% |
| Recurring financial income | 75 | €50,000 | €110,871 | +€60,871 | +122% |
| Financial charges | 65/66B | €21,931 | €34,950 | +€13,020 | +59.4% |
| Recurring financial charges | 65 | €21,931 | €34,950 | +€13,020 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €66,315 | €54,773 | -€11,542 | -17.4% |
| Income taxes | 67/77 | €13,119 | €4,833 | -€8,286 | -63.2% |
| Profit (loss) for the period | 9904 | €53,195 | €49,940 | -€3,256 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,195 | €49,940 | -€3,256 | -6.1% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.