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 within one year -€3,884
down €3,884 (-77.7%), from €4,996 to €1,113
of which Trade receivables: -€3,940
- Cash -€562
down €562 (-93.0%), from €604 to €42
mainly Trade debts (-€1,640) and Net result for the year (-€1,573)
- Trade debts -€1,640
down €1,640 (-64.6%), from €2,538 to €899
- Profit (loss) carried forward -€1,573
down €1,573 (-79.2%), from -€1,987 to -€3,561
- Other debts -€758
down €758 (-16.6%), from €4,575 to €3,817
- Tax, wage and social debts -€474
no longer reported in 2025 (was €474)
- Gross operating margin -€3,884
down €3,884, from €3,066 to -€818
- Financial charges -€127
down €127 (-82.5%), from €154 to €27
- Taxes -€46
no longer reported in 2025 (was €46)
- Other operating charges -€45
down €45 (-11.7%), from €386 to €341
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 | €5,600 | €1,155 | -€4,445 | -79.4% |
| Current assets | 29/58 | €5,600 | €1,155 | -€4,445 | -79.4% |
| Amounts receivable within one year | 40/41 | €4,996 | €1,113 | -€3,884 | -77.7% |
| Trade receivables | 40 | €4,996 | €1,057 | -€3,940 | -78.8% |
| Other amounts receivable | 41 | - | €56 | +€56 | |
| Cash at bank and in hand | 54/58 | €604 | €42 | -€562 | -93.0% |
| Total equity and liabilities | 10/49 | €5,600 | €1,155 | -€4,445 | -79.4% |
| Equity | 10/15 | -€1,987 | -€3,561 | -€1,573 | -79.2% |
| Profit (loss) carried forward | 14 | -€1,987 | -€3,561 | -€1,573 | -79.2% |
| Amounts payable | 17/49 | €7,587 | €4,715 | -€2,872 | -37.9% |
| Amounts payable within one year | 42/48 | €7,587 | €4,715 | -€2,872 | -37.9% |
| Trade debts | 44 | €2,538 | €899 | -€1,640 | -64.6% |
| Suppliers | 440/4 | €2,538 | €899 | -€1,640 | -64.6% |
| Taxes, remuneration and social security | 45 | €474 | - | -€474 | |
| Taxes | 450/3 | €474 | - | -€474 | |
| Other amounts payable | 47/48 | €4,575 | €3,817 | -€758 | -16.6% |
| Remuneration, social security and pensions | 62 | €412 | €387 | -€25 | -6.1% |
| Other operating charges | 640/8 | €386 | €341 | -€45 | -11.7% |
| Gross operating margin | 9900 | €3,066 | -€818 | -€3,884 | |
| Operating profit (loss) | 9901 | €2,267 | -€1,546 | -€3,813 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €154 | €27 | -€127 | -82.5% |
| Recurring financial charges | 65 | €154 | €27 | -€127 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €2,114 | -€1,573 | -€3,687 | |
| Income taxes | 67/77 | €46 | - | -€46 | |
| Profit (loss) for the period | 9904 | €2,067 | -€1,573 | -€3,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,067 | -€1,573 | -€3,641 |
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 13 October 2026 via checked.be.