DRS Assistance: 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.
DRS Assistance
Largest movements
- Cash +€6,716
up €6,716 (+153%), from €4,394 to €11,111
mainly Net result for the year (+€7,174) and Depreciation (+€5,439)
- Tangible fixed assets -€4,634
down €4,634 (-18.4%), from €25,194 to €20,560
- Deferred charges and accrued income -€658
down €658 (-51.3%), from €1,282 to €624
- Receivables within one year -€528
down €528 (-6.3%), from €8,393 to €7,866
of which Other amounts receivable: -€831
- Other debts -€8,905
down €8,905 (-39.2%), from €22,727 to €13,822
- Profit (loss) carried forward +€6,341
up €6,341 (+135%), from €4,714 to €11,055
- Tax, wage and social debts +€1,958
up €1,958 (+47.2%), from €4,146 to €6,104
- Trade debts +€1,503
up €1,503 (+140%), from €1,077 to €2,579
- Gross operating margin +€7,903
up €7,903 (+81.2%), from €9,729 to €17,632
- Depreciation +€3,752
up €3,752 (+222%), from €1,687 to €5,439
- Taxes +€2,032
up €2,032 (+159%), from €1,280 to €3,312
- Other operating charges +€327
up €327 (+28.5%), from €1,147 to €1,474
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 | €39,314 | €40,211 | +€896 | +2.3% |
| Fixed assets | 21/28 | €25,244 | €20,610 | -€4,634 | -18.4% |
| Tangible fixed assets | 22/27 | €25,194 | €20,560 | -€4,634 | -18.4% |
| Furniture and vehicles | 24 | €25,194 | €20,560 | -€4,634 | -18.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €14,070 | €19,600 | +€5,531 | +39.3% |
| Amounts receivable within one year | 40/41 | €8,393 | €7,866 | -€528 | -6.3% |
| Trade receivables | 40 | €7,562 | €7,866 | +€303 | +4.0% |
| Other amounts receivable | 41 | €831 | - | -€831 | |
| Cash at bank and in hand | 54/58 | €4,394 | €11,111 | +€6,716 | +153% |
| Deferred charges and accrued income | 490/1 | €1,282 | €624 | -€658 | -51.3% |
| Total equity and liabilities | 10/49 | €39,314 | €40,211 | +€896 | +2.3% |
| Equity | 10/15 | €11,364 | €17,705 | +€6,341 | +55.8% |
| Contributions | 10/11 | €6,650 | €6,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,714 | €11,055 | +€6,341 | +135% |
| Amounts payable | 17/49 | €27,951 | €22,506 | -€5,445 | -19.5% |
| Amounts payable within one year | 42/48 | €27,951 | €22,506 | -€5,445 | -19.5% |
| Trade debts | 44 | €1,077 | €2,579 | +€1,503 | +140% |
| Suppliers | 440/4 | €1,077 | €2,579 | +€1,503 | +140% |
| Taxes, remuneration and social security | 45 | €4,146 | €6,104 | +€1,958 | +47.2% |
| Taxes | 450/3 | €4,146 | €6,104 | +€1,958 | +47.2% |
| Other amounts payable | 47/48 | €22,727 | €13,822 | -€8,905 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,687 | €5,439 | +€3,752 | +222% |
| Other operating charges | 640/8 | €1,147 | €1,474 | +€327 | +28.5% |
| Gross operating margin | 9900 | €9,729 | €17,632 | +€7,903 | +81.2% |
| Operating profit (loss) | 9901 | €6,895 | €10,719 | +€3,824 | +55.5% |
| Financial income | 75/76B | €18 | €0 | -€18 | -99.8% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -99.8% |
| Financial charges | 65/66B | €157 | €233 | +€76 | +48.5% |
| Recurring financial charges | 65 | €157 | €233 | +€76 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €6,756 | €10,486 | +€3,730 | +55.2% |
| Income taxes | 67/77 | €1,280 | €3,312 | +€2,032 | +159% |
| Profit (loss) for the period | 9904 | €5,476 | €7,174 | +€1,698 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,476 | €7,174 | +€1,698 | +31.0% |
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 18 October 2026 via checked.be.