DR2 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.
DR2 CONSULTING
Largest movements
- Current investments -€76,136
down €76,136 (-19.2%), from €396,136 to €320,000
- Cash -€22,340
down €22,340 (-65.5%), from €34,098 to €11,759
mainly Other debts (-€114,109) and Receivables within one year (-€7,847)
- Tangible fixed assets -€10,396
down €10,396 (-20.7%), from €50,171 to €39,775
- Receivables within one year +€7,847
up €7,847 (+108%), from €7,258 to €15,105
- Other debts -€114,109
down €114,109 (-100%), from €114,109 to €0
- Profit (loss) carried forward +€10,834
up €10,834 (+12.9%), from -€84,044 to -€73,209
- Depreciation +€8,739
up €8,739 (+528%), from €1,656 to €10,396
- Gross operating margin +€8,045
up €8,045 (+381%), from €2,113 to €10,158
- Financial income +€3,046
up €3,046 (+25.0%), from €12,207 to €15,253
- Other operating charges +€2,119
up €2,119 (+547%), from €387 to €2,507
- Taxes +€595
up €595 (+265%), from €225 to €820
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 | €490,291 | €386,697 | -€103,594 | -21.1% |
| Fixed assets | 21/28 | €50,171 | €39,775 | -€10,396 | -20.7% |
| Tangible fixed assets | 22/27 | €50,171 | €39,775 | -€10,396 | -20.7% |
| Furniture and vehicles | 24 | €50,171 | €39,775 | -€10,396 | -20.7% |
| Current assets | 29/58 | €440,120 | €346,922 | -€93,198 | -21.2% |
| Amounts receivable within one year | 40/41 | €7,258 | €15,105 | +€7,847 | +108% |
| Other amounts receivable | 41 | €7,258 | €15,105 | +€7,847 | +108% |
| Current investments | 50/53 | €396,136 | €320,000 | -€76,136 | -19.2% |
| Cash at bank and in hand | 54/58 | €34,098 | €11,759 | -€22,340 | -65.5% |
| Deferred charges and accrued income | 490/1 | €2,628 | €58 | -€2,570 | -97.8% |
| Total equity and liabilities | 10/49 | €490,291 | €386,697 | -€103,594 | -21.1% |
| Equity | 10/15 | €375,156 | €385,991 | +€10,834 | +2.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €454,200 | €454,200 | = | 0.0% |
| Distributable reserves | 133 | €454,200 | €454,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,044 | -€73,209 | +€10,834 | +12.9% |
| Amounts payable | 17/49 | €115,134 | €706 | -€114,428 | -99.4% |
| Amounts payable within one year | 42/48 | €114,346 | €706 | -€113,640 | -99.4% |
| Trade debts | 44 | €236 | €706 | +€470 | +199% |
| Suppliers | 440/4 | €236 | €706 | +€470 | +199% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €114,109 | €0 | -€114,109 | -100% |
| Accrued charges and deferred income | 492/3 | €788 | €0 | -€788 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,656 | €10,396 | +€8,739 | +528% |
| Other operating charges | 640/8 | €387 | €2,507 | +€2,119 | +547% |
| Gross operating margin | 9900 | €2,113 | €10,158 | +€8,045 | +381% |
| Operating profit (loss) | 9901 | €70 | -€2,744 | -€2,814 | |
| Financial income | 75/76B | €12,207 | €15,253 | +€3,046 | +25.0% |
| Recurring financial income | 75 | €12,207 | €15,253 | +€3,046 | +25.0% |
| Financial charges | 65/66B | €1,280 | €855 | -€424 | -33.2% |
| Recurring financial charges | 65 | €1,280 | €855 | -€424 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €10,997 | €11,654 | +€657 | +6.0% |
| Income taxes | 67/77 | €225 | €820 | +€595 | +265% |
| Profit (loss) for the period | 9904 | €10,772 | €10,834 | +€62 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,772 | €10,834 | +€62 | +0.6% |
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 31 October 2026 via checked.be.