DRG CONSULTANCY: 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.
DRG CONSULTANCY
Largest movements
- Receivables within one year +€42,914
up €42,914 (+32.4%), from €132,295 to €175,210
of which Other amounts receivable: +€58,524
- Cash -€12,088
down €12,088 (-2.9%), from €411,153 to €399,065
mainly Receivables within one year (-€42,914) and Tax, wage and social debts (-€24,607)
- Tangible fixed assets -€10,818
down €10,818 (-4.8%), from €227,383 to €216,566
of which Land and buildings: -€7,462
- Reserves +€73,979
up €73,979 (+11.5%), from €642,178 to €716,157
- Tax, wage and social debts -€24,607
down €24,607 (-30.2%), from €81,530 to €56,923
- Debts after one year -€21,500
down €21,500 (-75.0%), from €28,666 to €7,166
- Gross operating margin -€40,392
down €40,392 (-27.0%), from €149,439 to €109,047
- Provisions +€20,000
no longer reported in 2025 (was -€20,000)
- Taxes -€16,919
down €16,919 (-45.8%), from €36,912 to €19,992
- Depreciation -€2,397
down €2,397 (-18.1%), from €13,215 to €10,818
- Financial charges -€1,602
down €1,602 (-37.5%), from €4,268 to €2,665
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 | €807,819 | €829,068 | +€21,250 | +2.6% |
| Fixed assets | 21/28 | €227,383 | €216,566 | -€10,818 | -4.8% |
| Tangible fixed assets | 22/27 | €227,383 | €216,566 | -€10,818 | -4.8% |
| Land and buildings | 22 | €224,027 | €216,566 | -€7,462 | -3.3% |
| Furniture and vehicles | 24 | €3,356 | - | -€3,356 | |
| Current assets | 29/58 | €580,436 | €612,503 | +€32,067 | +5.5% |
| Amounts receivable after more than one year | 29 | €36,000 | €36,000 | = | 0.0% |
| Other amounts receivable | 291 | €36,000 | €36,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €132,295 | €175,210 | +€42,914 | +32.4% |
| Trade receivables | 40 | €106,698 | €91,088 | -€15,610 | -14.6% |
| Other amounts receivable | 41 | €25,597 | €84,122 | +€58,524 | +228.6% |
| Cash at bank and in hand | 54/58 | €411,153 | €399,065 | -€12,088 | -2.9% |
| Deferred charges and accrued income | 490/1 | €988 | €2,228 | +€1,240 | +125.6% |
| Total equity and liabilities | 10/49 | €807,819 | €829,068 | +€21,250 | +2.6% |
| Equity | 10/15 | €660,778 | €734,757 | +€73,979 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €642,178 | €716,157 | +€73,979 | +11.5% |
| Distributable reserves | 133 | €642,178 | €716,157 | +€73,979 | +11.5% |
| Amounts payable | 17/49 | €147,041 | €94,312 | -€52,729 | -35.9% |
| Amounts payable after more than one year | 17 | €28,666 | €7,166 | -€21,500 | -75.0% |
| Financial debts | 170/4 | €28,666 | €7,166 | -€21,500 | -75.0% |
| Amounts payable within one year | 42/48 | €118,375 | €86,343 | -€32,032 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €21,500 | €21,500 | = | 0.0% |
| Trade debts | 44 | €14,345 | €6,921 | -€7,424 | -51.8% |
| Suppliers | 440/4 | €14,345 | €6,921 | -€7,424 | -51.8% |
| Taxes, remuneration and social security | 45 | €81,530 | €56,923 | -€24,607 | -30.2% |
| Taxes | 450/3 | €81,530 | €56,923 | -€24,607 | -30.2% |
| Other amounts payable | 47/48 | €999 | €999 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €803 | +€803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,215 | €10,818 | -€2,397 | -18.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€20,000 | - | +€20,000 | |
| Other operating charges | 640/8 | €1,827 | €1,593 | -€235 | -12.8% |
| Gross operating margin | 9900 | €149,439 | €109,047 | -€40,392 | -27.0% |
| Operating profit (loss) | 9901 | €154,397 | €96,636 | -€57,761 | -37.4% |
| Financial charges | 65/66B | €4,268 | €2,665 | -€1,602 | -37.5% |
| Recurring financial charges | 65 | €4,268 | €2,665 | -€1,602 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €150,129 | €93,971 | -€56,158 | -37.4% |
| Income taxes | 67/77 | €36,912 | €19,992 | -€16,919 | -45.8% |
| Profit (loss) for the period | 9904 | €113,218 | €73,979 | -€39,239 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €113,218 | €73,979 | -€39,239 | -34.7% |
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 9 October 2026 via checked.be.