DRZ 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.
DRZ CONSULTING
Largest movements
- Receivables within one year -€5,866
down €5,866 (-15.2%), from €38,676 to €32,810
of which Trade receivables: -€7,137
- Tangible fixed assets +€1,264
up €1,264, from €0 to €1,264
- Profit (loss) carried forward -€17,457
down €17,457, from €3,882 to -€13,576
- Other debts +€13,359
up €13,359 (+37.8%), from €35,352 to €48,711
- Tax, wage and social debts -€555
down €555 (-69.0%), from €805 to €250
- Gross operating margin -€23,500
down €23,500, from €1,876 to -€21,624
- Financial income +€5,000
new in 2025: €5,000
of which Financial income: +€5,000
- Taxes -€250
down €250 (-100%), from €250 to €0
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 | €43,165 | €38,322 | -€4,843 | -11.2% |
| Fixed assets | 21/28 | €0 | €1,264 | +€1,264 | |
| Tangible fixed assets | 22/27 | €0 | €1,264 | +€1,264 | |
| Furniture and vehicles | 24 | €0 | €1,264 | +€1,264 | |
| Current assets | 29/58 | €43,165 | €37,058 | -€6,107 | -14.1% |
| Amounts receivable within one year | 40/41 | €38,676 | €32,810 | -€5,866 | -15.2% |
| Trade receivables | 40 | €11,655 | €4,518 | -€7,137 | -61.2% |
| Other amounts receivable | 41 | €27,021 | €28,292 | +€1,271 | +4.7% |
| Cash at bank and in hand | 54/58 | €4,489 | €4,247 | -€242 | -5.4% |
| Total equity and liabilities | 10/49 | €43,165 | €38,322 | -€4,843 | -11.2% |
| Equity | 10/15 | €5,382 | -€12,076 | -€17,457 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,882 | -€13,576 | -€17,457 | |
| Amounts payable | 17/49 | €37,783 | €50,398 | +€12,614 | +33.4% |
| Amounts payable within one year | 42/48 | €37,011 | €49,986 | +€12,974 | +35.1% |
| Trade debts | 44 | €855 | €1,025 | +€171 | +20.0% |
| Suppliers | 440/4 | €855 | €1,025 | +€171 | +20.0% |
| Taxes, remuneration and social security | 45 | €805 | €250 | -€555 | -69.0% |
| Taxes | 450/3 | €805 | €250 | -€555 | -69.0% |
| Other amounts payable | 47/48 | €35,352 | €48,711 | +€13,359 | +37.8% |
| Accrued charges and deferred income | 492/3 | €772 | €412 | -€360 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61 | €105 | +€44 | +71.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,876 | -€21,624 | -€23,500 | |
| Operating profit (loss) | 9901 | €1,428 | -€22,128 | -€23,556 | |
| Financial income | 75/76B | - | €5,000 | +€5,000 | |
| Recurring financial income | 75 | - | €5,000 | +€5,000 | |
| Non-recurring financial income | 76B | - | €5,000 | +€5,000 | |
| Financial charges | 65/66B | €336 | €329 | -€7 | -2.0% |
| Recurring financial charges | 65 | €336 | €329 | -€7 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €1,092 | -€17,457 | -€18,549 | |
| Income taxes | 67/77 | €250 | €0 | -€250 | -100% |
| Profit (loss) for the period | 9904 | €842 | -€17,457 | -€18,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €842 | -€17,457 | -€18,300 |
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 14 October 2026 via checked.be.