DRSSR 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.
DRSSR Consulting
Largest movements
- Cash +€5,049
up €5,049 (+29.6%), from €17,045 to €22,093
mainly Net result for the year (+€26,696) and Receivables within one year (+€1,434)
- Receivables within one year -€1,434
down €1,434 (-10.3%), from €13,898 to €12,465
of which Trade receivables: -€1,444
- Deferred charges and accrued income -€1,167
down €1,167 (-36.8%), from €3,171 to €2,003
- Tangible fixed assets +€500
up €500 (+11.4%), from €4,383 to €4,883
of which Plant, machinery and equipment: +€1,059
- Profit (loss) carried forward +€26,696
new in 2025: €26,696
- Other debts -€24,401
down €24,401 (-86.5%), from €28,199 to €3,799
- Tax, wage and social debts +€1,182
up €1,182 (+14.9%), from €7,921 to €9,103
- Trade debts -€530
down €530 (-23.3%), from €2,276 to €1,746
- Gross operating margin -€7,033
down €7,033 (-15.3%), from €46,060 to €39,027
- Taxes -€1,356
down €1,356 (-11.2%), from €12,076 to €10,720
- Other operating charges -€1,310
down €1,310 (-65.5%), from €1,999 to €689
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 | €38,496 | €41,444 | +€2,948 | +7.7% |
| Fixed assets | 21/28 | €4,383 | €4,883 | +€500 | +11.4% |
| Tangible fixed assets | 22/27 | €4,383 | €4,883 | +€500 | +11.4% |
| Land and buildings | 22 | €3,340 | €2,909 | -€431 | -12.9% |
| Plant, machinery and equipment | 23 | €860 | €1,919 | +€1,059 | +123% |
| Furniture and vehicles | 24 | €182 | €54 | -€128 | -70.3% |
| Current assets | 29/58 | €34,114 | €36,562 | +€2,448 | +7.2% |
| Amounts receivable within one year | 40/41 | €13,898 | €12,465 | -€1,434 | -10.3% |
| Trade receivables | 40 | €13,888 | €12,444 | -€1,444 | -10.4% |
| Other amounts receivable | 41 | €10 | €20 | +€11 | +106% |
| Cash at bank and in hand | 54/58 | €17,045 | €22,093 | +€5,049 | +29.6% |
| Deferred charges and accrued income | 490/1 | €3,171 | €2,003 | -€1,167 | -36.8% |
| Total equity and liabilities | 10/49 | €38,496 | €41,444 | +€2,948 | +7.7% |
| Equity | 10/15 | €100 | €26,796 | +€26,696 | +26,696% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €26,696 | +€26,696 | |
| Amounts payable | 17/49 | €38,396 | €14,648 | -€23,749 | -61.9% |
| Amounts payable within one year | 42/48 | €38,396 | €14,648 | -€23,749 | -61.9% |
| Trade debts | 44 | €2,276 | €1,746 | -€530 | -23.3% |
| Suppliers | 440/4 | €2,276 | €1,746 | -€530 | -23.3% |
| Taxes, remuneration and social security | 45 | €7,921 | €9,103 | +€1,182 | +14.9% |
| Taxes | 450/3 | €7,921 | €9,103 | +€1,182 | +14.9% |
| Other amounts payable | 47/48 | €28,199 | €3,799 | -€24,401 | -86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,253 | €805 | -€448 | -35.8% |
| Other operating charges | 640/8 | €1,999 | €689 | -€1,310 | -65.5% |
| Gross operating margin | 9900 | €46,060 | €39,027 | -€7,033 | -15.3% |
| Operating profit (loss) | 9901 | €42,808 | €37,533 | -€5,275 | -12.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €110 | €116 | +€6 | +5.4% |
| Recurring financial charges | 65 | €110 | €116 | +€6 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €42,698 | €37,417 | -€5,281 | -12.4% |
| Income taxes | 67/77 | €12,076 | €10,720 | -€1,356 | -11.2% |
| Profit (loss) for the period | 9904 | €30,621 | €26,696 | -€3,925 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,621 | €26,696 | -€3,925 | -12.8% |
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 23 October 2026 via checked.be.