DRG 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.
DRG Consult
Largest movements
- Cash +€1,392
up €1,392 (+14.4%), from €9,695 to €11,086
mainly Trade debts (+€2,719) and Depreciation (+€633)
- Tangible fixed assets -€633
down €633 (-25.2%), from €2,506 to €1,874
- Trade debts +€2,719
up €2,719 (+977.9%), from €278 to €2,997
- Reserves -€1,185
down €1,185 (-12.4%), from €9,549 to €8,363
- Tax, wage and social debts -€684
down €684 (-20.5%), from €3,336 to €2,652
- Gross operating margin -€12,429
down €12,429, from €12,114 to -€315
- Taxes -€2,393
down €2,393 (-97.2%), from €2,463 to €69
- Depreciation +€608
up €608 (+2507.5%), from €24 to €633
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 | €15,832 | €16,590 | +€758 | +4.8% |
| Fixed assets | 21/28 | €2,506 | €1,874 | -€633 | -25.2% |
| Tangible fixed assets | 22/27 | €2,506 | €1,874 | -€633 | -25.2% |
| Furniture and vehicles | 24 | €2,506 | €1,874 | -€633 | -25.2% |
| Current assets | 29/58 | €13,326 | €14,716 | +€1,391 | +10.4% |
| Amounts receivable within one year | 40/41 | €3,631 | €3,630 | -€1 | 0.0% |
| Trade receivables | 40 | €3,631 | €3,630 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €9,695 | €11,086 | +€1,392 | +14.4% |
| Total equity and liabilities | 10/49 | €15,832 | €16,590 | +€758 | +4.8% |
| Equity | 10/15 | €12,049 | €10,863 | -€1,185 | -9.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,549 | €8,363 | -€1,185 | -12.4% |
| Distributable reserves | 133 | €9,549 | €8,363 | -€1,185 | -12.4% |
| Amounts payable | 17/49 | €3,783 | €5,726 | +€1,943 | +51.4% |
| Amounts payable within one year | 42/48 | €3,783 | €5,726 | +€1,943 | +51.4% |
| Trade debts | 44 | €278 | €2,997 | +€2,719 | +977.9% |
| Suppliers | 440/4 | €278 | €2,997 | +€2,719 | +977.9% |
| Taxes, remuneration and social security | 45 | €3,336 | €2,652 | -€684 | -20.5% |
| Taxes | 450/3 | €3,336 | €2,652 | -€684 | -20.5% |
| Other amounts payable | 47/48 | €169 | €78 | -€91 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24 | €633 | +€608 | +2507.5% |
| Gross operating margin | 9900 | €12,114 | -€315 | -€12,429 | |
| Operating profit (loss) | 9901 | €12,090 | -€948 | -€13,037 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €78 | €169 | +€90 | +115.2% |
| Recurring financial charges | 65 | €78 | €169 | +€90 | +115.2% |
| Profit (loss) for the period before taxes | 9903 | €12,011 | -€1,116 | -€13,128 | |
| Income taxes | 67/77 | €2,463 | €69 | -€2,393 | -97.2% |
| Profit (loss) for the period | 9904 | €9,549 | -€1,185 | -€10,734 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,549 | -€1,185 | -€10,734 |
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 29 September 2026 via checked.be.