DRE CONSULT: 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.
DRE CONSULT
Largest movements
- Cash -€3,486
down €3,486 (-58.7%), from €5,935 to €2,448
mainly Net result for the year (-€4,266) and Tax, wage and social debts (-€2,006)
- Tangible fixed assets -€3,325
no longer reported in 2025 (was €3,325)
- Receivables within one year +€1,543
up €1,543 (+12.7%), from €12,119 to €13,662
of which Trade receivables: +€1,521
- Profit (loss) carried forward -€4,266
down €4,266 (-19.2%), from -€22,247 to -€26,513
- Tax, wage and social debts -€2,006
no longer reported in 2025 (was €2,006)
- Trade debts +€1,876
up €1,876 (+31.2%), from €6,021 to €7,897
- Other debts -€1,312
down €1,312 (-16.7%), from €7,880 to €6,568
- Accrued charges and deferred income +€440
up €440 (+137.7%), from €320 to €759
- Turnover -€58,576
no longer reported in 2025 (was €58,576)
- Purchases and services -€48,781
no longer reported in 2025 (was €48,781)
- Gross operating margin -€9,868
down €9,868, from €9,795 to -€72
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 | €22,579 | €17,311 | -€5,268 | -23.3% |
| Fixed assets | 21/28 | €4,525 | €1,200 | -€3,325 | -73.5% |
| Tangible fixed assets | 22/27 | €3,325 | - | -€3,325 | |
| Furniture and vehicles | 24 | €3,325 | - | -€3,325 | |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €18,054 | €16,111 | -€1,943 | -10.8% |
| Amounts receivable within one year | 40/41 | €12,119 | €13,662 | +€1,543 | +12.7% |
| Trade receivables | 40 | €12,119 | €13,640 | +€1,521 | +12.6% |
| Other amounts receivable | 41 | - | €22 | +€22 | |
| Cash at bank and in hand | 54/58 | €5,935 | €2,448 | -€3,486 | -58.7% |
| Total equity and liabilities | 10/49 | €22,579 | €17,311 | -€5,268 | -23.3% |
| Equity | 10/15 | -€3,647 | -€7,913 | -€4,266 | -117.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,247 | -€26,513 | -€4,266 | -19.2% |
| Amounts payable | 17/49 | €26,226 | €25,224 | -€1,002 | -3.8% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,906 | €14,465 | -€1,442 | -9.1% |
| Trade debts | 44 | €6,021 | €7,897 | +€1,876 | +31.2% |
| Suppliers | 440/4 | €6,021 | €7,897 | +€1,876 | +31.2% |
| Taxes, remuneration and social security | 45 | €2,006 | - | -€2,006 | |
| Taxes | 450/3 | €2,006 | - | -€2,006 | |
| Other amounts payable | 47/48 | €7,880 | €6,568 | -€1,312 | -16.7% |
| Accrued charges and deferred income | 492/3 | €320 | €759 | +€440 | +137.7% |
| Turnover | 70 | €58,576 | - | -€58,576 | |
| Goods, raw materials, services and sundry goods | 60/61 | €48,781 | - | -€48,781 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,325 | €3,325 | = | 0.0% |
| Other operating charges | 640/8 | €765 | €701 | -€63 | -8.3% |
| Gross operating margin | 9900 | €9,795 | -€72 | -€9,868 | |
| Operating profit (loss) | 9901 | €5,706 | -€4,099 | -€9,804 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €151 | €167 | +€17 | +11.0% |
| Recurring financial charges | 65 | €151 | €167 | +€17 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €5,555 | -€4,266 | -€9,821 | |
| Income taxes | 67/77 | €299 | - | -€299 | |
| Profit (loss) for the period | 9904 | €5,256 | -€4,266 | -€9,522 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,256 | -€4,266 | -€9,522 |
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 30 September 2026 via checked.be.