DrSC: what changed
Two fiscal 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.
DrSC
Largest movements
- Cash +€33,521
up €33,521 (+59.8%), from €56,038 to €89,559
mainly Net result for the year (+€85,765) and Other debts (+€71,440)
- Receivables after one year +€18,171
up €18,171 (+25.8%), from €70,367 to €88,538
- Intangible fixed assets -€5,539
down €5,539 (-37.2%), from €14,898 to €9,359
- Tangible fixed assets +€4,143
new in 2025: €4,143
- Receivables within one year +€2,842
up €2,842 (+75.6%), from €3,759 to €6,601
- Other debts +€71,440
up €71,440 (+310.1%), from €23,038 to €94,478
- Reserves -€18,235
down €18,235 (-17.2%), from €105,860 to €87,625
- Trade debts +€5,711
up €5,711 (+75.6%), from €7,549 to €13,259
- Tax, wage and social debts -€5,172
down €5,172 (-54.0%), from €9,582 to €4,410
- Gross operating margin +€6,889
up €6,889 (+6.3%), from €109,170 to €116,059
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.
Cash bridge derived
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 | €146,129 | €199,873 | +€53,745 | +36.8% |
| Fixed assets | 21/28 | €14,898 | €13,502 | -€1,396 | -9.4% |
| Intangible fixed assets | 21 | €14,898 | €9,359 | -€5,539 | -37.2% |
| Tangible fixed assets | 22/27 | - | €4,143 | +€4,143 | |
| Furniture and vehicles | 24 | - | €4,143 | +€4,143 | |
| Current assets | 29/58 | €131,231 | €186,371 | +€55,140 | +42.0% |
| Amounts receivable after more than one year | 29 | €70,367 | €88,538 | +€18,171 | +25.8% |
| Other amounts receivable | 291 | €70,367 | €88,538 | +€18,171 | +25.8% |
| Amounts receivable within one year | 40/41 | €3,759 | €6,601 | +€2,842 | +75.6% |
| Other amounts receivable | 41 | €3,759 | €6,601 | +€2,842 | +75.6% |
| Cash at bank and in hand | 54/58 | €56,038 | €89,559 | +€33,521 | +59.8% |
| Deferred charges and accrued income | 490/1 | €1,067 | €1,673 | +€606 | +56.8% |
| Total equity and liabilities | 10/49 | €146,129 | €199,873 | +€53,745 | +36.8% |
| Equity | 10/15 | €105,960 | €87,725 | -€18,235 | -17.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €105,860 | €87,625 | -€18,235 | -17.2% |
| Distributable reserves | 133 | €105,860 | €87,625 | -€18,235 | -17.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,169 | €112,148 | +€71,979 | +179.2% |
| Amounts payable within one year | 42/48 | €40,169 | €112,148 | +€71,979 | +179.2% |
| Trade debts | 44 | €7,549 | €13,259 | +€5,711 | +75.6% |
| Suppliers | 440/4 | €7,549 | €13,259 | +€5,711 | +75.6% |
| Taxes, remuneration and social security | 45 | €9,582 | €4,410 | -€5,172 | -54.0% |
| Taxes | 450/3 | €9,582 | €4,410 | -€5,172 | -54.0% |
| Other amounts payable | 47/48 | €23,038 | €94,478 | +€71,440 | +310.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,600 | €6,739 | +€1,139 | +20.3% |
| Other operating charges | 640/8 | €841 | €757 | -€84 | -9.9% |
| Gross operating margin | 9900 | €109,170 | €116,059 | +€6,889 | +6.3% |
| Operating profit (loss) | 9901 | €102,729 | €108,563 | +€5,834 | +5.7% |
| Financial income | 75/76B | €91 | €0 | -€91 | -100.0% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -100.0% |
| Financial charges | 65/66B | €451 | €521 | +€70 | +15.4% |
| Recurring financial charges | 65 | €451 | €521 | +€70 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €102,368 | €108,042 | +€5,674 | +5.5% |
| Income taxes | 67/77 | €21,172 | €22,277 | +€1,105 | +5.2% |
| Profit (loss) for the period | 9904 | €81,197 | €85,765 | +€4,569 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €81,197 | €85,765 | +€4,569 | +5.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.