Droogmans 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.
Droogmans Consulting
Largest movements
- Receivables within one year +€15,758
up €15,758 (+14,530%), from €108 to €15,866
of which Other amounts receivable: +€7,893
- Cash -€3,432
down €3,432 (-22.9%), from €15,019 to €11,587
mainly Receivables within one year (-€15,758) and Other debts (-€324)
- Profit (loss) carried forward +€8,598
up €8,598 (+118%), from €7,317 to €15,915
- Tax, wage and social debts +€2,848
up €2,848 (+33.3%), from €8,545 to €11,393
- Trade debts +€1,171
up €1,171 (+1,248%), from €94 to €1,265
- Other debts -€324
down €324 (-100%), from €324 to €0
- Gross operating margin -€6,643
down €6,643 (-29.8%), from €22,298 to €15,655
- Taxes -€1,092
down €1,092 (-24.6%), from €4,447 to €3,355
- Financial income +€244
new in 2025: €244
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.
Derived cash bridge
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 | €17,780 | €30,073 | +€12,293 | +69.1% |
| Current assets | 29/58 | €17,780 | €30,073 | +€12,293 | +69.1% |
| Amounts receivable within one year | 40/41 | €108 | €15,866 | +€15,758 | +14,530% |
| Trade receivables | 40 | - | €7,865 | +€7,865 | |
| Other amounts receivable | 41 | €108 | €8,001 | +€7,893 | +7,278% |
| Cash at bank and in hand | 54/58 | €15,019 | €11,587 | -€3,432 | -22.9% |
| Deferred charges and accrued income | 490/1 | €2,652 | €2,619 | -€33 | -1.2% |
| Total equity and liabilities | 10/49 | €17,780 | €30,073 | +€12,293 | +69.1% |
| Equity | 10/15 | €8,817 | €17,415 | +€8,598 | +97.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,317 | €15,915 | +€8,598 | +118% |
| Amounts payable | 17/49 | €8,963 | €12,658 | +€3,695 | +41.2% |
| Amounts payable within one year | 42/48 | €8,963 | €12,658 | +€3,695 | +41.2% |
| Trade debts | 44 | €94 | €1,265 | +€1,171 | +1,248% |
| Suppliers | 440/4 | €94 | €1,265 | +€1,171 | +1,248% |
| Taxes, remuneration and social security | 45 | €8,545 | €11,393 | +€2,848 | +33.3% |
| Taxes | 450/3 | €8,545 | €11,393 | +€2,848 | +33.3% |
| Other amounts payable | 47/48 | €324 | €0 | -€324 | -100% |
| Other operating charges | 640/8 | €995 | €1,134 | +€139 | +14.0% |
| Gross operating margin | 9900 | €22,298 | €15,655 | -€6,643 | -29.8% |
| Operating profit (loss) | 9901 | €21,303 | €14,520 | -€6,782 | -31.8% |
| Financial income | 75/76B | - | €244 | +€244 | |
| Recurring financial income | 75 | - | €244 | +€244 | |
| Financial charges | 65/66B | €2,786 | €2,811 | +€26 | +0.9% |
| Recurring financial charges | 65 | €2,786 | €2,811 | +€26 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €18,517 | €11,953 | -€6,564 | -35.4% |
| Income taxes | 67/77 | €4,447 | €3,355 | -€1,092 | -24.6% |
| Profit (loss) for the period | 9904 | €14,070 | €8,598 | -€5,472 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,070 | €8,598 | -€5,472 | -38.9% |
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 20 October 2026 via checked.be.