DRACAENA: 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.
DRACAENA
Largest movements
- Cash +€93,420
up €93,420 (+13987.2%), from €668 to €94,088
mainly Net result for the year (+€53,291) and Tax, wage and social debts (+€47,583)
- Receivables within one year +€7,736
up €7,736 (+41.9%), from €18,457 to €26,192
of which Other amounts receivable: +€25,886
- Tangible fixed assets +€6,983
up €6,983 (+1420.8%), from €492 to €7,475
- Reserves +€53,291
up €53,291 (+839.3%), from €6,349 to €59,640
- Tax, wage and social debts +€47,583
up €47,583 (+575.6%), from €8,267 to €55,850
of which Taxes: +€48,889
- Trade debts +€7,265
new in 2023: €7,265
- Gross operating margin +€68,673
up €68,673 (+765.7%), from €8,969 to €77,641
- Taxes +€17,734
up €17,734 (+696.4%), from €2,547 to €20,281
- Staff costs +€1,760
new in 2023: €1,760
- Depreciation +€1,699
up €1,699 (+6878.7%), from €25 to €1,724
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,616 | €127,756 | +€108,139 | +551.3% |
| Fixed assets | 21/28 | €492 | €7,475 | +€6,983 | +1420.8% |
| Tangible fixed assets | 22/27 | €492 | €7,475 | +€6,983 | +1420.8% |
| Furniture and vehicles | 24 | €492 | €7,475 | +€6,983 | +1420.8% |
| Current assets | 29/58 | €19,125 | €120,281 | +€101,156 | +528.9% |
| Amounts receivable within one year | 40/41 | €18,457 | €26,192 | +€7,736 | +41.9% |
| Trade receivables | 40 | €18,457 | €307 | -€18,150 | -98.3% |
| Other amounts receivable | 41 | - | €25,886 | +€25,886 | |
| Cash at bank and in hand | 54/58 | €668 | €94,088 | +€93,420 | +13987.2% |
| Total equity and liabilities | 10/49 | €19,616 | €127,756 | +€108,139 | +551.3% |
| Equity | 10/15 | €11,349 | €64,640 | +€53,291 | +469.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,349 | €59,640 | +€53,291 | +839.3% |
| Distributable reserves | 133 | €6,349 | €59,640 | +€53,291 | +839.3% |
| Amounts payable | 17/49 | €8,267 | €63,116 | +€54,848 | +663.4% |
| Amounts payable within one year | 42/48 | €8,267 | €63,116 | +€54,848 | +663.4% |
| Trade debts | 44 | - | €7,265 | +€7,265 | |
| Suppliers | 440/4 | - | €7,265 | +€7,265 | |
| Taxes, remuneration and social security | 45 | €8,267 | €55,850 | +€47,583 | +575.6% |
| Taxes | 450/3 | €6,267 | €55,156 | +€48,889 | +780.1% |
| Remuneration and social security | 454/9 | €2,000 | €694 | -€1,306 | -65.3% |
| Remuneration, social security and pensions | 62 | - | €1,760 | +€1,760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25 | €1,724 | +€1,699 | +6878.7% |
| Other operating charges | 640/8 | - | €517 | +€517 | |
| Gross operating margin | 9900 | €8,969 | €77,641 | +€68,673 | +765.7% |
| Operating profit (loss) | 9901 | €8,944 | €73,641 | +€64,696 | +723.3% |
| Financial charges | 65/66B | €49 | €69 | +€21 | +42.3% |
| Recurring financial charges | 65 | €49 | €69 | +€21 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | €8,896 | €73,572 | +€64,676 | +727.1% |
| Income taxes | 67/77 | €2,547 | €20,281 | +€17,734 | +696.4% |
| Profit (loss) for the period | 9904 | €6,349 | €53,291 | +€46,942 | +739.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,349 | €53,291 | +€46,942 | +739.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.