DRF CONSULTING SERVICES: 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.
DRF CONSULTING SERVICES
Largest movements
- Receivables within one year +€107,736
up €107,736 (+128.8%), from €83,676 to €191,412
of which Other amounts receivable: +€110,311
- Cash -€34,032
down €34,032 (-100.0%), from €34,042 to €10
mainly Receivables within one year (-€107,736) and Tax, wage and social debts (-€7,461)
- Profit (loss) carried forward +€55,468
up €55,468 (+65.3%), from €84,913 to €140,381
- Short-term financial debts +€19,658
new in 2025: €19,658
- Tax, wage and social debts -€7,461
down €7,461 (-32.2%), from €23,160 to €15,698
- Trade debts +€5,416
up €5,416 (+57.4%), from €9,437 to €14,853
- Gross operating margin +€4,692
up €4,692 (+7.0%), from €67,385 to €72,077
- Financial income +€4,483
up €4,483 (+234.9%), from €1,909 to €6,392
- Taxes +€2,391
up €2,391 (+18.3%), from €13,050 to €15,441
- Other operating charges -€1,012
down €1,012 (-66.0%), from €1,533 to €521
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 | €120,092 | €193,191 | +€73,099 | +60.9% |
| Fixed assets | 21/28 | €1,613 | €759 | -€854 | -53.0% |
| Tangible fixed assets | 22/27 | €1,613 | €759 | -€854 | -53.0% |
| Furniture and vehicles | 24 | €1,613 | €759 | -€854 | -53.0% |
| Current assets | 29/58 | €118,479 | €192,432 | +€73,953 | +62.4% |
| Amounts receivable within one year | 40/41 | €83,676 | €191,412 | +€107,736 | +128.8% |
| Trade receivables | 40 | €20,175 | €17,600 | -€2,575 | -12.8% |
| Other amounts receivable | 41 | €63,501 | €173,812 | +€110,311 | +173.7% |
| Cash at bank and in hand | 54/58 | €34,042 | €10 | -€34,032 | -100.0% |
| Deferred charges and accrued income | 490/1 | €761 | €1,010 | +€249 | +32.7% |
| Total equity and liabilities | 10/49 | €120,092 | €193,191 | +€73,099 | +60.9% |
| Equity | 10/15 | €86,913 | €142,381 | +€55,468 | +63.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,913 | €140,381 | +€55,468 | +65.3% |
| Amounts payable | 17/49 | €33,179 | €50,810 | +€17,631 | +53.1% |
| Amounts payable within one year | 42/48 | €33,179 | €50,810 | +€17,631 | +53.1% |
| Financial debts | 43 | - | €19,658 | +€19,658 | |
| Credit institutions | 430/8 | - | €19,658 | +€19,658 | |
| Trade debts | 44 | €9,437 | €14,853 | +€5,416 | +57.4% |
| Suppliers | 440/4 | €9,437 | €14,853 | +€5,416 | +57.4% |
| Taxes, remuneration and social security | 45 | €23,160 | €15,698 | -€7,461 | -32.2% |
| Taxes | 450/3 | €23,160 | €15,698 | -€7,461 | -32.2% |
| Other amounts payable | 47/48 | €583 | €601 | +€18 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €854 | = | 0.0% |
| Other operating charges | 640/8 | €1,533 | €521 | -€1,012 | -66.0% |
| Gross operating margin | 9900 | €67,385 | €72,077 | +€4,692 | +7.0% |
| Operating profit (loss) | 9901 | €64,997 | €70,701 | +€5,704 | +8.8% |
| Financial income | 75/76B | €1,909 | €6,392 | +€4,483 | +234.9% |
| Recurring financial income | 75 | €1,909 | €6,392 | +€4,483 | +234.9% |
| Financial charges | 65/66B | €4,739 | €5,325 | +€586 | +12.4% |
| Recurring financial charges | 65 | €4,739 | €5,325 | +€586 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €62,167 | €71,768 | +€9,600 | +15.4% |
| Income taxes | 67/77 | €13,050 | €15,441 | +€2,391 | +18.3% |
| Profit (loss) for the period | 9904 | €49,117 | €56,327 | +€7,210 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,117 | €56,327 | +€7,210 | +14.7% |
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 12 October 2026 via checked.be.