DR Improvement Solutions: 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 Improvement Solutions
Largest movements
- Cash +€6,724
up €6,724 (+352%), from €1,910 to €8,634
mainly Net result for the year (+€13,552) and Trade debts (+€11,723)
- Receivables within one year -€2,665
down €2,665 (-5.3%), from €50,131 to €47,466
of which Other amounts receivable: -€2,665
- Tangible fixed assets -€842
down €842 (-24.6%), from €3,422 to €2,581
of which Furniture and vehicles: -€842
- Tax, wage and social debts -€20,887
down €20,887 (-95.8%), from €21,806 to €919
of which Remuneration and social security: -€17,850
- Profit (loss) carried forward +€13,552
up €13,552 (+376%), from €3,600 to €17,152
- Trade debts +€11,723
up €11,723 (+302%), from €3,877 to €15,600
of which Suppliers: +€11,723
- Debts after one year -€2,754
down €2,754 (-19.0%), from €14,465 to €11,711
- Current portion of long-term debt +€1,038
up €1,038 (+60.5%), from €1,716 to €2,754
- Gross operating margin +€29,230
up €29,230, from -€7,466 to €21,764
- Taxes +€3,500
new in 2025: €3,500
- Financial income -€2,262
down €2,262 (-100%), from €2,262 to €0
- Other operating charges +€1,300
up €1,300 (+1,310%), from €99 to €1,400
- Financial charges -€804
down €804 (-32.0%), from €2,512 to €1,708
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 | €55,464 | €58,681 | +€3,217 | +5.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,422 | €2,581 | -€842 | -24.6% |
| Tangible fixed assets | 22/27 | €3,422 | €2,581 | -€842 | -24.6% |
| Plant, machinery and equipment | 23 | €149 | €149 | = | 0.0% |
| Furniture and vehicles | 24 | €3,273 | €2,432 | -€842 | -25.7% |
| Current assets | 29/58 | €52,042 | €56,100 | +€4,058 | +7.8% |
| Amounts receivable within one year | 40/41 | €50,131 | €47,466 | -€2,665 | -5.3% |
| Trade receivables | 40 | €17,062 | €17,062 | = | 0.0% |
| Other amounts receivable | 41 | €33,069 | €30,404 | -€2,665 | -8.1% |
| Cash at bank and in hand | 54/58 | €1,910 | €8,634 | +€6,724 | +352% |
| Total equity and liabilities | 10/49 | €55,464 | €58,681 | +€3,217 | +5.8% |
| Equity | 10/15 | €13,600 | €27,152 | +€13,552 | +99.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,600 | €17,152 | +€13,552 | +376% |
| Amounts payable | 17/49 | €41,865 | €31,529 | -€10,336 | -24.7% |
| Amounts payable after more than one year | 17 | €14,465 | €11,711 | -€2,754 | -19.0% |
| Financial debts | 170/4 | €14,465 | €11,711 | -€2,754 | -19.0% |
| Amounts payable within one year | 42/48 | €27,400 | €19,819 | -€7,581 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €1,716 | €2,754 | +€1,038 | +60.5% |
| Financial debts | 43 | - | €545 | +€545 | |
| Credit institutions | 430/8 | - | €545 | +€545 | |
| Trade debts | 44 | €3,877 | €15,600 | +€11,723 | +302% |
| Suppliers | 440/4 | €3,877 | €15,600 | +€11,723 | +302% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,806 | €919 | -€20,887 | -95.8% |
| Taxes | 450/3 | €3,956 | €919 | -€3,037 | -76.8% |
| Remuneration and social security | 454/9 | €17,850 | €0 | -€17,850 | -100% |
| Remuneration, social security and pensions | 62 | - | €762 | +€762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €842 | +€221 | +35.6% |
| Other operating charges | 640/8 | €99 | €1,400 | +€1,300 | +1,310% |
| Non-recurring operating charges | 66A | €464 | €0 | -€464 | -100% |
| Gross operating margin | 9900 | -€7,466 | €21,764 | +€29,230 | |
| Operating profit (loss) | 9901 | -€8,650 | €18,760 | +€27,411 | |
| Financial income | 75/76B | €2,262 | €0 | -€2,262 | -100% |
| Recurring financial income | 75 | €2,262 | €0 | -€2,262 | -100% |
| Financial charges | 65/66B | €2,512 | €1,708 | -€804 | -32.0% |
| Recurring financial charges | 65 | €2,512 | €1,708 | -€804 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,901 | €17,052 | +€25,953 | |
| Income taxes | 67/77 | - | €3,500 | +€3,500 | |
| Profit (loss) for the period | 9904 | -€8,901 | €13,552 | +€22,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,901 | €13,552 | +€22,453 |
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 28 October 2026 via checked.be.