DrM Consulting: 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.
DrM Consulting
Largest movements
- Cash -€96,812
down €96,812 (-93.7%), from €103,289 to €6,477
mainly Contributions, distributions and other (-€251,736) and Tax, wage and social debts (-€83,996)
- Receivables within one year -€78,742
down €78,742 (-57.9%), from €135,953 to €57,211
of which Trade receivables: -€77,623
- Tangible fixed assets -€5,380
down €5,380 (-24.8%), from €21,658 to €16,278
- Reserves -€101,493
down €101,493 (-100.0%), from €101,493 to €0
- Tax, wage and social debts -€83,996
down €83,996 (-77.7%), from €108,065 to €24,069
- Other debts +€4,796
up €4,796 (+1.9%), from €256,027 to €260,823
- Gross operating margin -€103,911
down €103,911 (-32.7%), from €318,164 to €214,254
- Taxes -€18,577
down €18,577 (-24.3%), from €76,312 to €57,735
- Financial charges +€4,589
up €4,589 (+520.3%), from €882 to €5,470
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 | €475,722 | €297,581 | -€178,140 | -37.4% |
| Fixed assets | 21/28 | €21,658 | €16,278 | -€5,380 | -24.8% |
| Tangible fixed assets | 22/27 | €21,658 | €16,278 | -€5,380 | -24.8% |
| Furniture and vehicles | 24 | €21,658 | €16,278 | -€5,380 | -24.8% |
| Current assets | 29/58 | €454,063 | €281,303 | -€172,760 | -38.0% |
| Amounts receivable within one year | 40/41 | €135,953 | €57,211 | -€78,742 | -57.9% |
| Trade receivables | 40 | €125,123 | €47,500 | -€77,623 | -62.0% |
| Other amounts receivable | 41 | €10,829 | €9,711 | -€1,118 | -10.3% |
| Current investments | 50/53 | €212,261 | €212,261 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103,289 | €6,477 | -€96,812 | -93.7% |
| Deferred charges and accrued income | 490/1 | €2,561 | €5,354 | +€2,794 | +109.1% |
| Total equity and liabilities | 10/49 | €475,722 | €297,581 | -€178,140 | -37.4% |
| Equity | 10/15 | €106,493 | €5,000 | -€101,493 | -95.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €101,493 | €0 | -€101,493 | -100.0% |
| Distributable reserves | 133 | €101,493 | €0 | -€101,493 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €369,229 | €292,581 | -€76,648 | -20.8% |
| Amounts payable within one year | 42/48 | €369,229 | €292,581 | -€76,648 | -20.8% |
| Trade debts | 44 | €5,137 | €7,689 | +€2,552 | +49.7% |
| Suppliers | 440/4 | €5,137 | €7,689 | +€2,552 | +49.7% |
| Taxes, remuneration and social security | 45 | €108,065 | €24,069 | -€83,996 | -77.7% |
| Taxes | 450/3 | €108,065 | €24,069 | -€83,996 | -77.7% |
| Other amounts payable | 47/48 | €256,027 | €260,823 | +€4,796 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,601 | €5,380 | -€1,221 | -18.5% |
| Other operating charges | 640/8 | €1,724 | €1,725 | +€1 | +0.1% |
| Gross operating margin | 9900 | €318,164 | €214,254 | -€103,911 | -32.7% |
| Operating profit (loss) | 9901 | €309,839 | €207,148 | -€102,691 | -33.1% |
| Financial income | 75/76B | €8,847 | €6,301 | -€2,546 | -28.8% |
| Recurring financial income | 75 | €8,847 | €6,301 | -€2,546 | -28.8% |
| Financial charges | 65/66B | €882 | €5,470 | +€4,589 | +520.3% |
| Recurring financial charges | 65 | €882 | €5,470 | +€4,589 | +520.3% |
| Profit (loss) for the period before taxes | 9903 | €317,805 | €207,979 | -€109,826 | -34.6% |
| Income taxes | 67/77 | €76,312 | €57,735 | -€18,577 | -24.3% |
| Profit (loss) for the period | 9904 | €241,493 | €150,244 | -€91,249 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €241,493 | €150,244 | -€91,249 | -37.8% |
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.