DRS BEHEER: 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 BEHEER
Largest movements
- Receivables within one year -€11,841
down €11,841 (-18.6%), from €63,598 to €51,758
of which Trade receivables: -€15,262
- Cash +€5,918
up €5,918 (+82.4%), from €7,184 to €13,102
mainly Net result for the year (+€14,937) and Receivables within one year (+€11,841)
- Tangible fixed assets +€1,292
up €1,292 (+82.7%), from €1,561 to €2,852
- Reserves +€14,937
up €14,937 (+37.1%), from €40,291 to €55,228
- Tax, wage and social debts -€11,174
down €11,174 (-96.1%), from €11,626 to €452
- Trade debts -€6,896
down €6,896 (-43.7%), from €15,768 to €8,872
- Accrued charges and deferred income -€1,498
down €1,498 (-90.4%), from €1,658 to €160
- Gross operating margin -€26,353
down €26,353 (-58.4%), from €45,104 to €18,751
- Depreciation -€1,959
down €1,959 (-56.6%), from €3,459 to €1,500
- Staff costs +€815
new in 2024: €815
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,343 | €67,712 | -€4,631 | -6.4% |
| Fixed assets | 21/28 | €1,561 | €2,852 | +€1,292 | +82.7% |
| Tangible fixed assets | 22/27 | €1,561 | €2,852 | +€1,292 | +82.7% |
| Plant, machinery and equipment | 23 | €1,561 | €2,852 | +€1,292 | +82.7% |
| Current assets | 29/58 | €70,782 | €64,860 | -€5,923 | -8.4% |
| Amounts receivable within one year | 40/41 | €63,598 | €51,758 | -€11,841 | -18.6% |
| Trade receivables | 40 | €62,941 | €47,679 | -€15,262 | -24.2% |
| Other amounts receivable | 41 | €658 | €4,079 | +€3,421 | +520% |
| Cash at bank and in hand | 54/58 | €7,184 | €13,102 | +€5,918 | +82.4% |
| Total equity and liabilities | 10/49 | €72,343 | €67,712 | -€4,631 | -6.4% |
| Equity | 10/15 | €43,291 | €58,228 | +€14,937 | +34.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,291 | €55,228 | +€14,937 | +37.1% |
| Distributable reserves | 133 | €40,291 | €55,228 | +€14,937 | +37.1% |
| Amounts payable | 17/49 | €29,052 | €9,484 | -€19,568 | -67.4% |
| Amounts payable within one year | 42/48 | €27,394 | €9,324 | -€18,070 | -66.0% |
| Trade debts | 44 | €15,768 | €8,872 | -€6,896 | -43.7% |
| Suppliers | 440/4 | €15,768 | €8,872 | -€6,896 | -43.7% |
| Taxes, remuneration and social security | 45 | €11,626 | €452 | -€11,174 | -96.1% |
| Taxes | 450/3 | €11,626 | €452 | -€11,174 | -96.1% |
| Accrued charges and deferred income | 492/3 | €1,658 | €160 | -€1,498 | -90.4% |
| Remuneration, social security and pensions | 62 | - | €815 | +€815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,459 | €1,500 | -€1,959 | -56.6% |
| Other operating charges | 640/8 | €1,043 | €966 | -€77 | -7.4% |
| Gross operating margin | 9900 | €45,104 | €18,751 | -€26,353 | -58.4% |
| Operating profit (loss) | 9901 | €40,602 | €15,470 | -€25,132 | -61.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +150% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +150% |
| Financial charges | 65/66B | €311 | €533 | +€222 | +71.3% |
| Recurring financial charges | 65 | €311 | €533 | +€222 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | €40,291 | €14,937 | -€25,354 | -62.9% |
| Profit (loss) for the period | 9904 | €40,291 | €14,937 | -€25,354 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,291 | €14,937 | -€25,354 | -62.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.