DRA 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.
DRA CONSULTING
Largest movements
- Cash +€125,425
up €125,425 (+21.2%), from €591,547 to €716,972
mainly Other debts (+€157,120) and Net result for the year (+€103,622)
- Receivables within one year -€37,230
down €37,230 (-40.1%), from €92,872 to €55,642
of which Other amounts receivable: -€36,020
- Other debts +€157,120
new in 2025: €157,120
- Reserves -€78,591
down €78,591 (-11.4%), from €687,053 to €608,462
- Gross operating margin -€12,428
down €12,428 (-8.0%), from €155,481 to €143,053
- Taxes -€3,362
down €3,362 (-7.3%), from €46,055 to €42,693
- Financial income +€1,928
up €1,928 (+33.8%), from €5,705 to €7,632
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 | €699,132 | €780,616 | +€81,484 | +11.7% |
| Fixed assets | 21/28 | €11,424 | €7,630 | -€3,794 | -33.2% |
| Tangible fixed assets | 22/27 | €11,424 | €7,630 | -€3,794 | -33.2% |
| Furniture and vehicles | 24 | €6,635 | €3,441 | -€3,194 | -48.1% |
| Other tangible fixed assets | 26 | €4,789 | €4,189 | -€600 | -12.5% |
| Current assets | 29/58 | €687,708 | €772,987 | +€85,279 | +12.4% |
| Amounts receivable within one year | 40/41 | €92,872 | €55,642 | -€37,230 | -40.1% |
| Trade receivables | 40 | €48,400 | €47,190 | -€1,210 | -2.5% |
| Other amounts receivable | 41 | €44,472 | €8,452 | -€36,020 | -81.0% |
| Cash at bank and in hand | 54/58 | €591,547 | €716,972 | +€125,425 | +21.2% |
| Deferred charges and accrued income | 490/1 | €3,289 | €373 | -€2,916 | -88.7% |
| Total equity and liabilities | 10/49 | €699,132 | €780,616 | +€81,484 | +11.7% |
| Equity | 10/15 | €695,113 | €616,522 | -€78,591 | -11.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €687,053 | €608,462 | -€78,591 | -11.4% |
| Distributable reserves | 133 | €687,053 | €608,462 | -€78,591 | -11.4% |
| Amounts payable | 17/49 | €4,019 | €164,095 | +€160,076 | +3,983% |
| Amounts payable within one year | 42/48 | €4,019 | €164,095 | +€160,076 | +3,983% |
| Trade debts | 44 | €2,483 | €4,192 | +€1,709 | +68.8% |
| Suppliers | 440/4 | €2,483 | €4,192 | +€1,709 | +68.8% |
| Taxes, remuneration and social security | 45 | €1,536 | €2,782 | +€1,247 | +81.2% |
| Taxes | 450/3 | €1,536 | €2,782 | +€1,247 | +81.2% |
| Other amounts payable | 47/48 | - | €157,120 | +€157,120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,583 | €3,794 | +€211 | +5.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €155,481 | €143,053 | -€12,428 | -8.0% |
| Operating profit (loss) | 9901 | €151,514 | €138,872 | -€12,642 | -8.3% |
| Financial income | 75/76B | €5,705 | €7,632 | +€1,928 | +33.8% |
| Recurring financial income | 75 | €5,705 | €7,632 | +€1,928 | +33.8% |
| Financial charges | 65/66B | €180 | €189 | +€8 | +4.7% |
| Recurring financial charges | 65 | €180 | €189 | +€8 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €157,038 | €146,315 | -€10,723 | -6.8% |
| Income taxes | 67/77 | €46,055 | €42,693 | -€3,362 | -7.3% |
| Profit (loss) for the period | 9904 | €110,983 | €103,622 | -€7,361 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €110,983 | €103,622 | -€7,361 | -6.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.