DRV Consulting: 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.
DRV Consulting
Largest movements
- Cash +€9,983
up €9,983 (+8.4%), from €119,361 to €129,344
mainly Net result for the year (+€101,576) and Other debts (+€17,213)
- Tangible fixed assets -€9,479
down €9,479 (-60.0%), from €15,799 to €6,319
of which Furniture and vehicles: -€9,479
- Receivables within one year -€6,221
down €6,221 (-18.4%), from €33,757 to €27,536
of which Trade receivables: -€6,455
- Reserves -€23,181
down €23,181 (-30.8%), from €75,181 to €52,000
- Other debts +€17,213
up €17,213 (+15.6%), from €110,518 to €127,731
- Tax, wage and social debts -€2,497
down €2,497 (-24.9%), from €10,021 to €7,523
- Gross operating margin +€19,207
up €19,207 (+16.0%), from €120,148 to €139,355
- Taxes +€5,083
up €5,083 (+21.8%), from €23,283 to €28,366
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 | €216,401 | €209,357 | -€7,044 | -3.3% |
| Fixed assets | 21/28 | €15,799 | €6,319 | -€9,479 | -60.0% |
| Tangible fixed assets | 22/27 | €15,799 | €6,319 | -€9,479 | -60.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €15,799 | €6,319 | -€9,479 | -60.0% |
| Current assets | 29/58 | €200,602 | €203,037 | +€2,435 | +1.2% |
| Amounts receivable within one year | 40/41 | €33,757 | €27,536 | -€6,221 | -18.4% |
| Trade receivables | 40 | €33,757 | €27,302 | -€6,455 | -19.1% |
| Other amounts receivable | 41 | - | €234 | +€234 | |
| Current investments | 50/53 | €42,139 | €42,139 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €119,361 | €129,344 | +€9,983 | +8.4% |
| Deferred charges and accrued income | 490/1 | €5,345 | €4,018 | -€1,327 | -24.8% |
| Total equity and liabilities | 10/49 | €216,401 | €209,357 | -€7,044 | -3.3% |
| Equity | 10/15 | €93,960 | €70,770 | -€23,190 | -24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,181 | €52,000 | -€23,181 | -30.8% |
| Distributable reserves | 133 | €75,181 | €52,000 | -€23,181 | -30.8% |
| Profit (loss) carried forward | 14 | €179 | €170 | -€9 | -4.9% |
| Amounts payable | 17/49 | €122,440 | €138,587 | +€16,146 | +13.2% |
| Amounts payable within one year | 42/48 | €122,435 | €137,400 | +€14,966 | +12.2% |
| Trade debts | 44 | €1,896 | €2,146 | +€250 | +13.2% |
| Suppliers | 440/4 | €1,896 | €2,146 | +€250 | +13.2% |
| Taxes, remuneration and social security | 45 | €10,021 | €7,523 | -€2,497 | -24.9% |
| Taxes | 450/3 | €10,021 | €7,523 | -€2,497 | -24.9% |
| Other amounts payable | 47/48 | €110,518 | €127,731 | +€17,213 | +15.6% |
| Accrued charges and deferred income | 492/3 | €6 | €1,186 | +€1,180 | +20563.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,479 | €9,479 | = | 0.0% |
| Other operating charges | 640/8 | €229 | €626 | +€397 | +173.3% |
| Gross operating margin | 9900 | €120,148 | €139,355 | +€19,207 | +16.0% |
| Operating profit (loss) | 9901 | €110,440 | €129,251 | +€18,811 | +17.0% |
| Financial income | 75/76B | €396 | €1,221 | +€824 | +208.0% |
| Recurring financial income | 75 | €396 | €1,221 | +€824 | +208.0% |
| Financial charges | 65/66B | €349 | €529 | +€180 | +51.6% |
| Recurring financial charges | 65 | €349 | €529 | +€180 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €110,487 | €129,942 | +€19,455 | +17.6% |
| Income taxes | 67/77 | €23,283 | €28,366 | +€5,083 | +21.8% |
| Profit (loss) for the period | 9904 | €87,204 | €101,576 | +€14,372 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,204 | €101,576 | +€14,372 | +16.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.