DRAAKJE: 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.
DRAAKJE
Largest movements
- Financial fixed assets +€21,000
new in 2024: €21,000
- Receivables within one year -€17,264
down €17,264 (-8.6%), from €201,608 to €184,344
of which Trade receivables: -€14,634
- Cash +€16,495
up €16,495 (+41.3%), from €39,912 to €56,407
mainly Receivables within one year (+€17,264) and Depreciation (+€13,242)
- Tangible fixed assets -€11,780
down €11,780 (-38.2%), from €30,813 to €19,033
of which Furniture and vehicles: -€11,876
- Reserves +€13,310
up €13,310 (+5.7%), from €233,490 to €246,800
of which Distributable reserves: +€13,310
- Profit (loss) carried forward -€9,280
no longer reported in 2024 (was €9,280)
- Tax, wage and social debts +€3,007
up €3,007 (+14.1%), from €21,277 to €24,285
of which Taxes: +€3,007
- Gross operating margin -€43,399
down €43,399 (-66.3%), from €65,472 to €22,073
- Taxes -€16,097
down €16,097 (-85.5%), from €18,824 to €2,727
- Depreciation -€1,990
down €1,990 (-13.1%), from €15,232 to €13,242
- Financial income -€957
down €957 (-100.0%), from €957 to €0
of which Non-recurring financial income: -€957
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.
Derived cash bridge
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 | €276,204 | €284,688 | +€8,484 | +3.1% |
| Fixed assets | 21/28 | €30,813 | €40,033 | +€9,220 | +29.9% |
| Tangible fixed assets | 22/27 | €30,813 | €19,033 | -€11,780 | -38.2% |
| Plant, machinery and equipment | 23 | €4,309 | €5,066 | +€757 | +17.6% |
| Furniture and vehicles | 24 | €20,901 | €9,024 | -€11,876 | -56.8% |
| Other tangible fixed assets | 26 | €5,603 | €4,942 | -€661 | -11.8% |
| Financial fixed assets | 28 | - | €21,000 | +€21,000 | |
| Current assets | 29/58 | €245,391 | €244,655 | -€736 | -0.3% |
| Amounts receivable within one year | 40/41 | €201,608 | €184,344 | -€17,264 | -8.6% |
| Trade receivables | 40 | €15,276 | €641 | -€14,634 | -95.8% |
| Other amounts receivable | 41 | €186,332 | €183,702 | -€2,630 | -1.4% |
| Cash at bank and in hand | 54/58 | €39,912 | €56,407 | +€16,495 | +41.3% |
| Deferred charges and accrued income | 490/1 | €3,871 | €3,905 | +€34 | +0.9% |
| Total equity and liabilities | 10/49 | €276,204 | €284,688 | +€8,484 | +3.1% |
| Equity | 10/15 | €250,270 | €254,300 | +€4,030 | +1.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €233,490 | €246,800 | +€13,310 | +5.7% |
| Non-distributable reserves | 130/1 | €53,509 | €53,509 | = | 0.0% |
| Reserves not available under the articles | 1311 | €53,509 | €53,509 | = | 0.0% |
| Tax-exempt reserves | 132 | €99,557 | €99,557 | = | 0.0% |
| Distributable reserves | 133 | €80,424 | €93,734 | +€13,310 | +16.5% |
| Profit (loss) carried forward | 14 | €9,280 | - | -€9,280 | |
| Amounts payable | 17/49 | €25,934 | €30,388 | +€4,454 | +17.2% |
| Amounts payable within one year | 42/48 | €25,934 | €30,388 | +€4,454 | +17.2% |
| Trade debts | 44 | €4,657 | €6,104 | +€1,447 | +31.1% |
| Suppliers | 440/4 | €4,657 | €6,104 | +€1,447 | +31.1% |
| Taxes, remuneration and social security | 45 | €21,277 | €24,285 | +€3,007 | +14.1% |
| Taxes | 450/3 | €13,777 | €16,785 | +€3,007 | +21.8% |
| Remuneration and social security | 454/9 | €7,500 | €7,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €438 | €165 | -€273 | -62.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,232 | €13,242 | -€1,990 | -13.1% |
| Other operating charges | 640/8 | €1,382 | €1,488 | +€107 | +7.7% |
| Gross operating margin | 9900 | €65,472 | €22,073 | -€43,399 | -66.3% |
| Operating profit (loss) | 9901 | €48,421 | €7,178 | -€41,244 | -85.2% |
| Financial income | 75/76B | €957 | €0 | -€957 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Non-recurring financial income | 76B | €957 | - | -€957 | |
| Financial charges | 65/66B | €224 | €421 | +€197 | +87.7% |
| Recurring financial charges | 65 | €224 | €421 | +€197 | +87.7% |
| Profit (loss) for the period before taxes | 9903 | €49,154 | €6,757 | -€42,397 | -86.3% |
| Income taxes | 67/77 | €18,824 | €2,727 | -€16,097 | -85.5% |
| Profit (loss) for the period | 9904 | €30,330 | €4,030 | -€26,300 | -86.7% |
| Transfer to tax-exempt reserves | 689 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,280 | €4,030 | -€5,250 | -56.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.