DRS 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.
DRS Consulting
Largest movements
- Cash +€43,579
up €43,579 (+94.4%), from €46,184 to €89,763
mainly Tax, wage and social debts (+€18,014) and Receivables within one year (+€16,224)
- Receivables within one year -€16,224
down €16,224 (-46.8%), from €34,698 to €18,474
of which Trade receivables: -€20,898
- Tangible fixed assets -€2,334
down €2,334 (-32.8%), from €7,117 to €4,783
of which Furniture and vehicles: -€2,128
- Tax, wage and social debts +€18,014
up €18,014 (+82.4%), from €21,848 to €39,862
of which Taxes: +€15,164
- Reserves +€15,091
up €15,091 (+31.1%), from €48,455 to €63,546
- Other debts -€6,568
down €6,568 (-100%), from €6,568 to €0
- Trade debts -€4,095
down €4,095 (-66.8%), from €6,128 to €2,033
- Short-term financial debts +€3,231
new in 2025: €3,231
- Gross operating margin -€38,010
down €38,010 (-59.0%), from €64,411 to €26,401
- Taxes -€6,756
down €6,756 (-48.4%), from €13,966 to €7,210
- Financial charges +€1,808
new in 2025: €1,808
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 | €87,999 | €113,672 | +€25,673 | +29.2% |
| Fixed assets | 21/28 | €7,117 | €4,783 | -€2,334 | -32.8% |
| Tangible fixed assets | 22/27 | €7,117 | €4,783 | -€2,334 | -32.8% |
| Plant, machinery and equipment | 23 | €1,889 | €1,683 | -€206 | -10.9% |
| Furniture and vehicles | 24 | €5,227 | €3,100 | -€2,128 | -40.7% |
| Current assets | 29/58 | €80,882 | €108,890 | +€28,007 | +34.6% |
| Amounts receivable within one year | 40/41 | €34,698 | €18,474 | -€16,224 | -46.8% |
| Trade receivables | 40 | €34,698 | €13,800 | -€20,898 | -60.2% |
| Other amounts receivable | 41 | - | €4,674 | +€4,674 | |
| Cash at bank and in hand | 54/58 | €46,184 | €89,763 | +€43,579 | +94.4% |
| Deferred charges and accrued income | 490/1 | - | €653 | +€653 | |
| Total equity and liabilities | 10/49 | €87,999 | €113,672 | +€25,673 | +29.2% |
| Equity | 10/15 | €53,455 | €68,546 | +€15,091 | +28.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,455 | €63,546 | +€15,091 | +31.1% |
| Distributable reserves | 133 | €48,455 | €63,546 | +€15,091 | +31.1% |
| Amounts payable | 17/49 | €34,544 | €45,126 | +€10,582 | +30.6% |
| Amounts payable within one year | 42/48 | €34,544 | €45,126 | +€10,582 | +30.6% |
| Financial debts | 43 | - | €3,231 | +€3,231 | |
| Credit institutions | 430/8 | - | €3,231 | +€3,231 | |
| Trade debts | 44 | €6,128 | €2,033 | -€4,095 | -66.8% |
| Suppliers | 440/4 | €6,128 | €2,033 | -€4,095 | -66.8% |
| Taxes, remuneration and social security | 45 | €21,848 | €39,862 | +€18,014 | +82.4% |
| Taxes | 450/3 | €21,848 | €37,012 | +€15,164 | +69.4% |
| Remuneration and social security | 454/9 | - | €2,850 | +€2,850 | |
| Other amounts payable | 47/48 | €6,568 | €0 | -€6,568 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,990 | €2,334 | +€344 | +17.3% |
| Gross operating margin | 9900 | €64,411 | €26,401 | -€38,010 | -59.0% |
| Operating profit (loss) | 9901 | €62,421 | €24,067 | -€38,354 | -61.4% |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | - | €1,808 | +€1,808 | |
| Recurring financial charges | 65 | - | €1,808 | +€1,808 | |
| Profit (loss) for the period before taxes | 9903 | €62,421 | €22,301 | -€40,120 | -64.3% |
| Income taxes | 67/77 | €13,966 | €7,210 | -€6,756 | -48.4% |
| Profit (loss) for the period | 9904 | €48,455 | €15,091 | -€33,363 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,455 | €15,091 | -€33,363 | -68.9% |
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 18 October 2026 via checked.be.