Draguet Consulting: what changed
Draguet Consulting
Largest movements
- Cash +€21,809
up €21,809 (+42.2%), from €51,695 to €73,505
mainly Depreciation (+€14,976) and Net result for the year (+€12,770)
- Tangible fixed assets -€14,976
down €14,976 (-21.0%), from €71,389 to €56,414
of which Other tangible fixed assets: -€11,359
- Deferred charges and accrued income -€4,972
down €4,972 (-70.8%), from €7,017 to €2,046
- Reserves +€12,750
up €12,750 (+10.1%), from €126,237 to €138,987
- Current portion of long-term debt -€7,938
down €7,938 (-74.8%), from €10,610 to €2,672
- Debts after one year -€2,672
no longer reported in 2025 (was €2,672)
- Other debts +€1,683
up €1,683 (+5,267%), from €32 to €1,715
- Gross operating margin -€20,078
down €20,078 (-32.5%), from €61,683 to €41,606
- Taxes -€5,297
down €5,297 (-42.1%), from €12,578 to €7,281
- Financial charges +€1,565
up €1,565 (+37.7%), from €4,154 to €5,719
- Depreciation +€1,157
up €1,157 (+8.4%), from €13,819 to €14,976
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,427 | €164,314 | +€2,887 | +1.8% |
| Fixed assets | 21/28 | €71,389 | €56,414 | -€14,976 | -21.0% |
| Tangible fixed assets | 22/27 | €71,389 | €56,414 | -€14,976 | -21.0% |
| Plant, machinery and equipment | 23 | €700 | €464 | -€236 | -33.7% |
| Furniture and vehicles | 24 | €10,440 | €7,059 | -€3,380 | -32.4% |
| Other tangible fixed assets | 26 | €60,249 | €48,890 | -€11,359 | -18.9% |
| Current assets | 29/58 | €90,038 | €107,900 | +€17,863 | +19.8% |
| Amounts receivable within one year | 40/41 | €31,325 | €32,350 | +€1,025 | +3.3% |
| Trade receivables | 40 | €26,025 | €23,250 | -€2,775 | -10.7% |
| Other amounts receivable | 41 | €5,300 | €9,100 | +€3,800 | +71.7% |
| Cash at bank and in hand | 54/58 | €51,695 | €73,505 | +€21,809 | +42.2% |
| Deferred charges and accrued income | 490/1 | €7,017 | €2,046 | -€4,972 | -70.8% |
| Total equity and liabilities | 10/49 | €161,427 | €164,314 | +€2,887 | +1.8% |
| Equity | 10/15 | €131,428 | €144,198 | +€12,770 | +9.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €126,237 | €138,987 | +€12,750 | +10.1% |
| Distributable reserves | 133 | €126,237 | €138,987 | +€12,750 | +10.1% |
| Profit (loss) carried forward | 14 | €191 | €210 | +€20 | +10.3% |
| Amounts payable | 17/49 | €29,999 | €20,116 | -€9,883 | -32.9% |
| Amounts payable after more than one year | 17 | €2,672 | - | -€2,672 | |
| Financial debts | 170/4 | €2,672 | - | -€2,672 | |
| Amounts payable within one year | 42/48 | €27,327 | €20,116 | -€7,211 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €10,610 | €2,672 | -€7,938 | -74.8% |
| Taxes, remuneration and social security | 45 | €16,686 | €15,729 | -€957 | -5.7% |
| Taxes | 450/3 | €16,686 | €15,729 | -€957 | -5.7% |
| Other amounts payable | 47/48 | €32 | €1,715 | +€1,683 | +5,267% |
| Non-recurring operating income | 76A | €1,529 | - | -€1,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,819 | €14,976 | +€1,157 | +8.4% |
| Other operating charges | 640/8 | €731 | €861 | +€130 | +17.8% |
| Non-recurring operating charges | 66A | €1,402 | - | -€1,402 | |
| Gross operating margin | 9900 | €61,683 | €41,606 | -€20,078 | -32.5% |
| Operating profit (loss) | 9901 | €45,732 | €25,769 | -€19,963 | -43.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,154 | €5,719 | +€1,565 | +37.7% |
| Recurring financial charges | 65 | €4,154 | €5,719 | +€1,565 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €41,579 | €20,051 | -€21,528 | -51.8% |
| Income taxes | 67/77 | €12,578 | €7,281 | -€5,297 | -42.1% |
| Profit (loss) for the period | 9904 | €29,001 | €12,770 | -€16,232 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,001 | €12,770 | -€16,232 | -56.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.