DRD Consulting: what changed
Two fiscal 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.
DRD Consulting
Largest movements
- Cash +€8,357
up €8,357 (+12.9%), from €64,982 to €73,339
mainly Net result for the year (+€13,939) and Depreciation (+€1,684)
- Receivables within one year +€4,284
up €4,284 (+28.7%), from €14,911 to €19,195
of which Other amounts receivable: +€4,908
- Tangible fixed assets +€2,485
up €2,485 (+67.3%), from €3,694 to €6,179
of which Plant, machinery and equipment: +€3,469
- Reserves +€13,939
up €13,939 (+18.8%), from €74,018 to €87,958
- Gross operating margin -€22,863
down €22,863 (-48.7%), from €46,921 to €24,057
- Taxes -€4,203
down €4,203 (-40.6%), from €10,361 to €6,158
- Depreciation +€662
up €662 (+64.7%), from €1,023 to €1,684
- Other operating charges +€525
up €525 (+184.4%), from €285 to €809
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.
Cash bridge derived
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 | €84,659 | €99,855 | +€15,196 | +17.9% |
| Fixed assets | 21/28 | €3,694 | €6,179 | +€2,485 | +67.3% |
| Tangible fixed assets | 22/27 | €3,694 | €6,179 | +€2,485 | +67.3% |
| Plant, machinery and equipment | 23 | €816 | €4,285 | +€3,469 | +425.0% |
| Furniture and vehicles | 24 | €2,878 | €1,894 | -€984 | -34.2% |
| Current assets | 29/58 | €80,965 | €93,676 | +€12,711 | +15.7% |
| Amounts receivable within one year | 40/41 | €14,911 | €19,195 | +€4,284 | +28.7% |
| Trade receivables | 40 | €12,820 | €12,196 | -€624 | -4.9% |
| Other amounts receivable | 41 | €2,091 | €6,999 | +€4,908 | +234.7% |
| Cash at bank and in hand | 54/58 | €64,982 | €73,339 | +€8,357 | +12.9% |
| Deferred charges and accrued income | 490/1 | €1,072 | €1,142 | +€70 | +6.6% |
| Total equity and liabilities | 10/49 | €84,659 | €99,855 | +€15,196 | +17.9% |
| Equity | 10/15 | €74,019 | €87,959 | +€13,939 | +18.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €74,018 | €87,958 | +€13,939 | +18.8% |
| Distributable reserves | 133 | €74,018 | €87,958 | +€13,939 | +18.8% |
| Amounts payable | 17/49 | €10,639 | €11,896 | +€1,257 | +11.8% |
| Amounts payable within one year | 42/48 | €10,639 | €11,896 | +€1,257 | +11.8% |
| Trade debts | 44 | €445 | €847 | +€402 | +90.3% |
| Suppliers | 440/4 | €445 | €847 | +€402 | +90.3% |
| Taxes, remuneration and social security | 45 | €8,753 | €9,440 | +€686 | +7.8% |
| Taxes | 450/3 | €6,761 | €7,181 | +€420 | +6.2% |
| Remuneration and social security | 454/9 | €1,992 | €2,258 | +€266 | +13.4% |
| Other amounts payable | 47/48 | €1,441 | €1,609 | +€169 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,023 | €1,684 | +€662 | +64.7% |
| Other operating charges | 640/8 | €285 | €809 | +€525 | +184.4% |
| Gross operating margin | 9900 | €46,921 | €24,057 | -€22,863 | -48.7% |
| Operating profit (loss) | 9901 | €45,613 | €21,564 | -€24,050 | -52.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,703 | €1,467 | -€235 | -13.8% |
| Recurring financial charges | 65 | €1,703 | €1,467 | -€235 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €43,911 | €20,097 | -€23,814 | -54.2% |
| Income taxes | 67/77 | €10,361 | €6,158 | -€4,203 | -40.6% |
| Profit (loss) for the period | 9904 | €33,550 | €13,939 | -€19,610 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,550 | €13,939 | -€19,610 | -58.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.