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DRXpert: 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.

What changed

DRXpert

BE 0785.501.743
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€114
2024 · €36,367-€36,482
Equity
€51,226
2024 · €51,341-€114
Cash
-
not filed
Balance sheet total
€75,089
2024 · €92,803-€17,714

Largest movements

2024 to 2025
Assets
  • Current investments -€13,690

    down €13,690 (-20.6%), from €66,458 to €52,767

  • Tangible fixed assets -€3,429

    down €3,429 (-50.1%), from €6,839 to €3,410

Equity and liabilities
  • Trade debts -€7,171

    down €7,171 (-66.3%), from €10,814 to €3,643

  • Tax, wage and social debts -€6,984

    down €6,984 (-29.9%), from €23,368 to €16,384

    of which Taxes: -€10,342

  • Debts after one year -€3,841

    down €3,841 (-100.0%), from €3,841 to €0

Income statement
  • Gross operating margin -€49,272

    down €49,272 (-91.6%), from €53,775 to €4,503

  • Taxes -€10,031

    down €10,031 (-95.8%), from €10,470 to €439

  • Depreciation -€2,641

    down €2,641 (-43.5%), from €6,070 to €3,429

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €36,367
Gross operating margin -€49,272
Depreciation +€2,641
Other operating charges +€13
Financial charges +€105
Taxes +€10,031
Result 2025 -€114

Cash bridge derived

cash 2024 to 2025

Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.

Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €92,803 €75,089 -€17,714 -19.1%
Formation expenses 20 €0 €0 =
Fixed assets 21/28 €6,839 €3,410 -€3,429 -50.1%
Tangible fixed assets 22/27 €6,839 €3,410 -€3,429 -50.1%
Furniture and vehicles 24 €6,839 €3,410 -€3,429 -50.1%
Current assets 29/58 €85,964 €71,679 -€14,286 -16.6%
Amounts receivable within one year 40/41 €19,506 €18,911 -€595 -3.1%
Trade receivables 40 €14,615 €2,168 -€12,447 -85.2%
Other amounts receivable 41 €4,891 €16,744 +€11,852 +242.3%
Current investments 50/53 €66,458 €52,767 -€13,690 -20.6%
Total equity and liabilities 10/49 €92,803 €75,089 -€17,714 -19.1%
Equity 10/15 €51,341 €51,226 -€114 -0.2%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €48,341 €48,226 -€114 -0.2%
Amounts payable 17/49 €41,462 €23,862 -€17,600 -42.4%
Amounts payable after more than one year 17 €3,841 €0 -€3,841 -100.0%
Financial debts 170/4 €3,841 €0 -€3,841 -100.0%
Amounts payable within one year 42/48 €37,621 €23,862 -€13,758 -36.6%
Current portion of amounts payable after more than one year 42 €3,439 €3,835 +€396 +11.5%
Trade debts 44 €10,814 €3,643 -€7,171 -66.3%
Suppliers 440/4 €10,814 €3,643 -€7,171 -66.3%
Taxes, remuneration and social security 45 €23,368 €16,384 -€6,984 -29.9%
Taxes 450/3 €22,615 €12,273 -€10,342 -45.7%
Remuneration and social security 454/9 €753 €4,112 +€3,359 +446.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,070 €3,429 -€2,641 -43.5%
Other operating charges 640/8 €523 €510 -€13 -2.5%
Gross operating margin 9900 €53,775 €4,503 -€49,272 -91.6%
Operating profit (loss) 9901 €47,182 €564 -€46,618 -98.8%
Financial charges 65/66B €345 €240 -€105 -30.4%
Recurring financial charges 65 €345 €240 -€105 -30.4%
Profit (loss) for the period before taxes 9903 €46,837 €324 -€46,513 -99.3%
Income taxes 67/77 €10,470 €439 -€10,031 -95.8%
Profit (loss) for the period 9904 €36,367 -€114 -€36,482
Profit (loss) for the period to be appropriated 9905 €36,367 -€114 -€36,482

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 30 September 2026 via checked.be.