DR SERVICE: 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 SERVICE
Largest movements
- Tangible fixed assets -€13,363
down €13,363 (-3.4%), from €393,419 to €380,056
of which Furniture and vehicles: -€8,983
- Cash +€7,107
up €7,107 (+73.4%), from €9,686 to €16,793
mainly Depreciation (+€17,492) and Net result for the year (+€7,641)
- Debts after one year -€14,475
down €14,475 (-7.1%), from €205,135 to €190,661
- Profit (loss) carried forward +€7,641
up €7,641, from -€3,870 to €3,771
- Gross operating margin -€3,452
down €3,452 (-7.4%), from €46,721 to €43,269
- Staff costs -€2,566
down €2,566 (-19.7%), from €13,008 to €10,442
- Depreciation +€843
up €843 (+5.1%), from €16,649 to €17,492
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €425,720 | €415,970 | -€9,750 | -2.3% |
| Fixed assets | 21/28 | €393,419 | €380,056 | -€13,363 | -3.4% |
| Tangible fixed assets | 22/27 | €393,419 | €380,056 | -€13,363 | -3.4% |
| Land and buildings | 22 | €368,514 | €361,259 | -€7,255 | -2.0% |
| Plant, machinery and equipment | 23 | €2,038 | €4,912 | +€2,875 | +141% |
| Furniture and vehicles | 24 | €22,868 | €13,885 | -€8,983 | -39.3% |
| Current assets | 29/58 | €32,301 | €35,914 | +€3,613 | +11.2% |
| Stocks and contracts in progress | 3 | €4,973 | €4,667 | -€307 | -6.2% |
| Stocks | 30/36 | €4,973 | €4,667 | -€307 | -6.2% |
| Amounts receivable within one year | 40/41 | €13,719 | €10,624 | -€3,096 | -22.6% |
| Trade receivables | 40 | €13,719 | €10,624 | -€3,096 | -22.6% |
| Cash at bank and in hand | 54/58 | €9,686 | €16,793 | +€7,107 | +73.4% |
| Deferred charges and accrued income | 490/1 | €3,922 | €3,831 | -€91 | -2.3% |
| Total equity and liabilities | 10/49 | €425,720 | €415,970 | -€9,750 | -2.3% |
| Equity | 10/15 | €10,130 | €17,771 | +€7,641 | +75.4% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,870 | €3,771 | +€7,641 | |
| Amounts payable | 17/49 | €415,590 | €398,199 | -€17,391 | -4.2% |
| Amounts payable after more than one year | 17 | €205,135 | €190,661 | -€14,475 | -7.1% |
| Financial debts | 170/4 | €205,135 | €190,661 | -€14,475 | -7.1% |
| Amounts payable within one year | 42/48 | €210,454 | €207,538 | -€2,916 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €14,169 | €14,475 | +€305 | +2.2% |
| Trade debts | 44 | €6,782 | €8,978 | +€2,196 | +32.4% |
| Suppliers | 440/4 | €6,782 | €8,978 | +€2,196 | +32.4% |
| Taxes, remuneration and social security | 45 | €8,062 | €5,281 | -€2,781 | -34.5% |
| Taxes | 450/3 | €7,050 | €5,281 | -€1,769 | -25.1% |
| Remuneration and social security | 454/9 | €1,011 | - | -€1,011 | |
| Other amounts payable | 47/48 | €181,442 | €178,805 | -€2,637 | -1.5% |
| Non-recurring operating income | 76A | €173 | €181 | +€8 | +4.9% |
| Remuneration, social security and pensions | 62 | €13,008 | €10,442 | -€2,566 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,649 | €17,492 | +€843 | +5.1% |
| Other operating charges | 640/8 | €2,973 | €2,773 | -€200 | -6.7% |
| Gross operating margin | 9900 | €46,721 | €43,269 | -€3,452 | -7.4% |
| Operating profit (loss) | 9901 | €14,091 | €12,562 | -€1,529 | -10.9% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €4,984 | €4,737 | -€247 | -5.0% |
| Recurring financial charges | 65 | €4,984 | €4,737 | -€247 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €9,107 | €7,833 | -€1,274 | -14.0% |
| Income taxes | 67/77 | €201 | €192 | -€9 | -4.7% |
| Profit (loss) for the period | 9904 | €8,906 | €7,641 | -€1,265 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,906 | €7,641 | -€1,265 | -14.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.