DRS Consult: 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 Consult
Largest movements
- Cash +€418,628
up €418,628 (+72.3%), from €578,988 to €997,616
mainly Trade debts (+€891,718) and Debts after one year (+€518,925)
- Receivables within one year +€415,846
up €415,846 (+492.7%), from €84,399 to €500,245
of which Trade receivables: +€395,064
- Tangible fixed assets +€21,265
up €21,265 (+52.5%), from €40,529 to €61,794
of which Furniture and vehicles: +€32,804
- Trade debts +€891,718
up €891,718 (+1259.0%), from €70,825 to €962,543
- Debts after one year +€518,925
up €518,925 (+2395.0%), from €21,667 to €540,592
of which Other amounts payable: +€483,000
- Accrued charges and deferred income -€474,247
down €474,247 (-98.2%), from €483,000 to €8,753
- Other debts -€52,711
no longer reported in 2024 (was €52,711)
- Tax, wage and social debts -€22,214
down €22,214 (-46.3%), from €48,012 to €25,798
of which Remuneration and social security: -€17,527
- Gross operating margin +€71,950
up €71,950 (+68.7%), from €104,750 to €176,701
- Other operating charges +€45,913
up €45,913 (+3699.6%), from €1,241 to €47,154
- Staff costs +€36,333
up €36,333 (+55.8%), from €65,107 to €101,440
- Depreciation +€4,443
up €4,443 (+38.3%), from €11,613 to €16,056
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.
Cash bridge derived
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 | €707,344 | €1,560,915 | +€853,571 | +120.7% |
| Fixed assets | 21/28 | €40,979 | €62,244 | +€21,265 | +51.9% |
| Tangible fixed assets | 22/27 | €40,529 | €61,794 | +€21,265 | +52.5% |
| Land and buildings | 22 | €32,290 | €23,960 | -€8,330 | -25.8% |
| Furniture and vehicles | 24 | €2,541 | €35,345 | +€32,804 | +1291.0% |
| Other tangible fixed assets | 26 | €5,698 | €2,489 | -€3,209 | -56.3% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €666,365 | €1,498,671 | +€832,306 | +124.9% |
| Amounts receivable within one year | 40/41 | €84,399 | €500,245 | +€415,846 | +492.7% |
| Trade receivables | 40 | €80,704 | €475,768 | +€395,064 | +489.5% |
| Other amounts receivable | 41 | €3,694 | €24,477 | +€20,783 | +562.6% |
| Cash at bank and in hand | 54/58 | €578,988 | €997,616 | +€418,628 | +72.3% |
| Deferred charges and accrued income | 490/1 | €2,978 | €810 | -€2,168 | -72.8% |
| Total equity and liabilities | 10/49 | €707,344 | €1,560,915 | +€853,571 | +120.7% |
| Equity | 10/15 | €21,129 | €23,230 | +€2,100 | +9.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,129 | €21,230 | +€2,100 | +11.0% |
| Amounts payable | 17/49 | €686,214 | €1,537,685 | +€851,471 | +124.1% |
| Amounts payable after more than one year | 17 | €21,667 | €540,592 | +€518,925 | +2395.0% |
| Financial debts | 170/4 | €21,667 | €57,592 | +€35,925 | +165.8% |
| Other amounts payable | 178/9 | - | €483,000 | +€483,000 | |
| Amounts payable within one year | 42/48 | €181,548 | €988,341 | +€806,793 | +444.4% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €70,825 | €962,543 | +€891,718 | +1259.0% |
| Suppliers | 440/4 | €70,825 | €962,543 | +€891,718 | +1259.0% |
| Taxes, remuneration and social security | 45 | €48,012 | €25,798 | -€22,214 | -46.3% |
| Taxes | 450/3 | €19,843 | €15,156 | -€4,687 | -23.6% |
| Remuneration and social security | 454/9 | €28,169 | €10,642 | -€17,527 | -62.2% |
| Other amounts payable | 47/48 | €52,711 | - | -€52,711 | |
| Accrued charges and deferred income | 492/3 | €483,000 | €8,753 | -€474,247 | -98.2% |
| Remuneration, social security and pensions | 62 | €65,107 | €101,440 | +€36,333 | +55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,613 | €16,056 | +€4,443 | +38.3% |
| Other operating charges | 640/8 | €1,241 | €47,154 | +€45,913 | +3699.6% |
| Gross operating margin | 9900 | €104,750 | €176,701 | +€71,950 | +68.7% |
| Operating profit (loss) | 9901 | €26,789 | €12,050 | -€14,739 | -55.0% |
| Financial income | 75/76B | €38 | €106 | +€68 | +180.4% |
| Recurring financial income | 75 | €38 | €106 | +€68 | +180.4% |
| Financial charges | 65/66B | €4,342 | €5,727 | +€1,385 | +31.9% |
| Recurring financial charges | 65 | €4,342 | €5,727 | +€1,385 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €22,485 | €6,429 | -€16,055 | -71.4% |
| Income taxes | 67/77 | €6,004 | €4,329 | -€1,675 | -27.9% |
| Profit (loss) for the period | 9904 | €16,481 | €2,100 | -€14,380 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,481 | €2,100 | -€14,380 | -87.3% |
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 10 October 2026 via checked.be.