DSRN 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.
DSRN Consulting
Largest movements
- Receivables within one year +€16,037
up €16,037 (+158%), from €10,135 to €26,172
of which Trade receivables: +€9,070
- Cash +€9,493
up €9,493 (+16.1%), from €58,802 to €68,295
mainly Net result for the year (+€23,338) and Deferred charges and accrued income (+€2,163)
- Deferred charges and accrued income -€2,163
down €2,163 (-90.1%), from €2,400 to €237
- Profit (loss) carried forward +€23,338
up €23,338 (+43.9%), from €53,172 to €76,510
- Gross operating margin -€37,381
down €37,381 (-54.7%), from €68,309 to €30,929
- Taxes -€7,637
down €7,637 (-53.0%), from €14,407 to €6,770
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 | €72,759 | €96,889 | +€24,131 | +33.2% |
| Fixed assets | 21/28 | €1,422 | €2,186 | +€764 | +53.7% |
| Tangible fixed assets | 22/27 | €1,422 | €2,186 | +€764 | +53.7% |
| Furniture and vehicles | 24 | €1,422 | €2,186 | +€764 | +53.7% |
| Current assets | 29/58 | €71,336 | €94,703 | +€23,367 | +32.8% |
| Amounts receivable within one year | 40/41 | €10,135 | €26,172 | +€16,037 | +158% |
| Trade receivables | 40 | €10,135 | €19,205 | +€9,070 | +89.5% |
| Other amounts receivable | 41 | - | €6,967 | +€6,967 | |
| Cash at bank and in hand | 54/58 | €58,802 | €68,295 | +€9,493 | +16.1% |
| Deferred charges and accrued income | 490/1 | €2,400 | €237 | -€2,163 | -90.1% |
| Total equity and liabilities | 10/49 | €72,759 | €96,889 | +€24,131 | +33.2% |
| Equity | 10/15 | €53,672 | €77,010 | +€23,338 | +43.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,172 | €76,510 | +€23,338 | +43.9% |
| Amounts payable | 17/49 | €19,087 | €19,880 | +€793 | +4.2% |
| Amounts payable within one year | 42/48 | €19,087 | €19,880 | +€793 | +4.2% |
| Trade debts | 44 | €16 | €859 | +€843 | +5,149% |
| Suppliers | 440/4 | €16 | €859 | +€843 | +5,149% |
| Taxes, remuneration and social security | 45 | €16,346 | €17,155 | +€809 | +4.9% |
| Taxes | 450/3 | €16,346 | €17,155 | +€809 | +4.9% |
| Other amounts payable | 47/48 | €2,724 | €1,865 | -€859 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €757 | +€437 | +136% |
| Gross operating margin | 9900 | €68,309 | €30,929 | -€37,381 | -54.7% |
| Operating profit (loss) | 9901 | €67,989 | €30,171 | -€37,818 | -55.6% |
| Financial income | 75/76B | €15 | €1 | -€14 | -95.0% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -95.0% |
| Financial charges | 65/66B | €53 | €64 | +€11 | +19.9% |
| Recurring financial charges | 65 | €53 | €64 | +€11 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €67,951 | €30,108 | -€37,842 | -55.7% |
| Income taxes | 67/77 | €14,407 | €6,770 | -€7,637 | -53.0% |
| Profit (loss) for the period | 9904 | €53,543 | €23,338 | -€30,205 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,543 | €23,338 | -€30,205 | -56.4% |
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 13 October 2026 via checked.be.