DRS DESIGN: 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 DESIGN
Largest movements
- Tangible fixed assets +€65,676
up €65,676 (+206%), from €31,814 to €97,489
of which Furniture and vehicles: +€68,640
- Cash -€60,459
down €60,459 (-73.6%), from €82,143 to €21,685
mainly Investment in fixed assets (net) (-€86,988) and Trade debts (-€62,458)
- Receivables within one year +€38,730
up €38,730 (+23.9%), from €162,072 to €200,803
of which Trade receivables: +€40,727
- Trade debts -€62,458
down €62,458 (-45.1%), from €138,464 to €76,006
- Profit (loss) carried forward +€54,578
up €54,578 (+54.8%), from €99,581 to €154,159
- Tax, wage and social debts +€31,975
up €31,975 (+171%), from €18,691 to €50,667
of which Remuneration and social security: +€22,143
- Current portion of long-term debt +€10,640
up €10,640 (+146%), from €7,264 to €17,904
- Debts after one year +€8,720
up €8,720 (+84.8%), from €10,278 to €18,998
- Gross operating margin +€23,563
up €23,563 (+28.3%), from €83,397 to €106,961
- Other operating charges -€16,570
down €16,570 (-97.3%), from €17,029 to €459
- Taxes +€9,832
up €9,832 (+92.5%), from €10,634 to €20,467
- Depreciation +€6,517
up €6,517 (+44.0%), from €14,795 to €21,312
- Financial charges -€2,169
down €2,169 (-33.6%), from €6,463 to €4,294
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 | €277,369 | €322,733 | +€45,365 | +16.4% |
| Fixed assets | 21/28 | €32,064 | €97,739 | +€65,676 | +205% |
| Tangible fixed assets | 22/27 | €31,814 | €97,489 | +€65,676 | +206% |
| Plant, machinery and equipment | 23 | €2,365 | €1,013 | -€1,352 | -57.2% |
| Furniture and vehicles | 24 | €27,836 | €96,477 | +€68,640 | +247% |
| Leasing and similar rights | 25 | €1,612 | - | -€1,612 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €245,305 | €224,994 | -€20,311 | -8.3% |
| Amounts receivable within one year | 40/41 | €162,072 | €200,803 | +€38,730 | +23.9% |
| Trade receivables | 40 | €157,289 | €198,016 | +€40,727 | +25.9% |
| Other amounts receivable | 41 | €4,783 | €2,786 | -€1,997 | -41.8% |
| Cash at bank and in hand | 54/58 | €82,143 | €21,685 | -€60,459 | -73.6% |
| Deferred charges and accrued income | 490/1 | €1,089 | €2,506 | +€1,417 | +130% |
| Total equity and liabilities | 10/49 | €277,369 | €322,733 | +€45,365 | +16.4% |
| Equity | 10/15 | €99,581 | €159,159 | +€59,578 | +59.8% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €99,581 | €154,159 | +€54,578 | +54.8% |
| Amounts payable | 17/49 | €177,787 | €163,575 | -€14,213 | -8.0% |
| Amounts payable after more than one year | 17 | €10,278 | €18,998 | +€8,720 | +84.8% |
| Financial debts | 170/4 | €10,278 | €18,998 | +€8,720 | +84.8% |
| Amounts payable within one year | 42/48 | €167,509 | €144,577 | -€22,933 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €7,264 | €17,904 | +€10,640 | +146% |
| Trade debts | 44 | €138,464 | €76,006 | -€62,458 | -45.1% |
| Suppliers | 440/4 | €138,464 | €76,006 | -€62,458 | -45.1% |
| Taxes, remuneration and social security | 45 | €18,691 | €50,667 | +€31,975 | +171% |
| Taxes | 450/3 | €10,634 | €20,467 | +€9,832 | +92.5% |
| Remuneration and social security | 454/9 | €8,057 | €30,200 | +€22,143 | +275% |
| Other amounts payable | 47/48 | €3,090 | - | -€3,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,795 | €21,312 | +€6,517 | +44.0% |
| Other operating charges | 640/8 | €17,029 | €459 | -€16,570 | -97.3% |
| Non-recurring operating charges | 66A | - | €6,493 | +€6,493 | |
| Gross operating margin | 9900 | €83,397 | €106,961 | +€23,563 | +28.3% |
| Operating profit (loss) | 9901 | €51,574 | €78,697 | +€27,123 | +52.6% |
| Financial income | 75/76B | €2,317 | €642 | -€1,676 | -72.3% |
| Recurring financial income | 75 | €2,317 | €642 | -€1,676 | -72.3% |
| Financial charges | 65/66B | €6,463 | €4,294 | -€2,169 | -33.6% |
| Recurring financial charges | 65 | €6,463 | €4,294 | -€2,169 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €47,428 | €75,044 | +€27,616 | +58.2% |
| Income taxes | 67/77 | €10,634 | €20,467 | +€9,832 | +92.5% |
| Profit (loss) for the period | 9904 | €36,794 | €54,578 | +€17,784 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,794 | €54,578 | +€17,784 | +48.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.