DR HOUSE: 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 HOUSE
Largest movements
- Cash +€3,819
up €3,819 (+32.7%), from €11,687 to €15,506
mainly Investment in fixed assets (net) (+€3,285) and Deferred charges and accrued income (+€2,041)
- Tangible fixed assets -€2,915
no longer reported in 2025 (was €2,915)
of which Furniture and vehicles: -€1,528
- Deferred charges and accrued income -€2,041
down €2,041 (-98.9%), from €2,063 to €23
- Financial fixed assets -€370
no longer reported in 2025 (was €370)
- Receivables within one year +€296
up €296 (+26.3%), from €1,126 to €1,423
of which Other amounts receivable: +€317
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Tax, wage and social debts +€435
up €435 (+127%), from €342 to €777
- Trade debts -€230
down €230 (-87.0%), from €265 to €34
- Gross operating margin +€29,457
up €29,457, from -€26,644 to €2,813
- Other operating charges +€2,001
up €2,001 (+410%), from €487 to €2,488
- Financial charges -€1,485
down €1,485 (-90.4%), from €1,642 to €157
- Depreciation -€1,305
no longer reported in 2025 (was €1,305)
- Taxes -€598
down €598 (-82.2%), from €727 to €129
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 | €18,162 | €16,951 | -€1,210 | -6.7% |
| Fixed assets | 21/28 | €3,285 | - | -€3,285 | |
| Tangible fixed assets | 22/27 | €2,915 | - | -€2,915 | |
| Plant, machinery and equipment | 23 | €1,386 | - | -€1,386 | |
| Furniture and vehicles | 24 | €1,528 | - | -€1,528 | |
| Financial fixed assets | 28 | €370 | - | -€370 | |
| Current assets | 29/58 | €14,877 | €16,951 | +€2,075 | +13.9% |
| Amounts receivable within one year | 40/41 | €1,126 | €1,423 | +€296 | +26.3% |
| Trade receivables | 40 | €174 | €154 | -€20 | -11.5% |
| Other amounts receivable | 41 | €952 | €1,268 | +€317 | +33.3% |
| Cash at bank and in hand | 54/58 | €11,687 | €15,506 | +€3,819 | +32.7% |
| Deferred charges and accrued income | 490/1 | €2,063 | €23 | -€2,041 | -98.9% |
| Total equity and liabilities | 10/49 | €18,162 | €16,951 | -€1,210 | -6.7% |
| Equity | 10/15 | €16,055 | €16,140 | +€85 | +0.5% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,195 | €4,280 | +€85 | +2.0% |
| Amounts payable | 17/49 | €2,107 | €812 | -€1,295 | -61.5% |
| Amounts payable within one year | 42/48 | €607 | €812 | +€205 | +33.7% |
| Trade debts | 44 | €265 | €34 | -€230 | -87.0% |
| Suppliers | 440/4 | €265 | €34 | -€230 | -87.0% |
| Taxes, remuneration and social security | 45 | €342 | €777 | +€435 | +127% |
| Taxes | 450/3 | €342 | €777 | +€435 | +127% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305 | - | -€1,305 | |
| Other operating charges | 640/8 | €487 | €2,488 | +€2,001 | +410% |
| Gross operating margin | 9900 | -€26,644 | €2,813 | +€29,457 | |
| Operating profit (loss) | 9901 | -€28,436 | €325 | +€28,761 | |
| Financial income | 75/76B | €12 | €46 | +€34 | +272% |
| Recurring financial income | 75 | €12 | €46 | +€34 | +272% |
| Financial charges | 65/66B | €1,642 | €157 | -€1,485 | -90.4% |
| Recurring financial charges | 65 | €1,642 | €157 | -€1,485 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,065 | €214 | +€30,280 | |
| Income taxes | 67/77 | €727 | €129 | -€598 | -82.2% |
| Profit (loss) for the period | 9904 | -€30,792 | €85 | +€30,877 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,792 | €85 | +€30,877 |
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 18 October 2026 via checked.be.