Draco Beheer: 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.
Draco Beheer
Largest movements
- Tangible fixed assets -€10,841
down €10,841 (-64.4%), from €16,835 to €5,994
- Other debts -€19,397
down €19,397 (-13.5%), from €144,117 to €124,721
- Reserves +€13,860
up €13,860 (+31.6%), from €43,928 to €57,788
of which Distributable reserves: +€13,860
- Trade debts -€4,360
down €4,360 (-97.4%), from €4,476 to €116
- Short-term financial debts -€4,233
down €4,233 (-37.9%), from €11,162 to €6,928
- Tax, wage and social debts +€3,546
up €3,546 (+49.1%), from €7,224 to €10,770
- Gross operating margin +€8,845
up €8,845 (+28.0%), from €31,641 to €40,486
- Taxes +€5,196
up €5,196 (+163%), from €3,183 to €8,380
- Other operating charges -€2,715
down €2,715 (-32.8%), from €8,280 to €5,565
- Depreciation -€1,652
down €1,652 (-13.2%), from €12,493 to €10,841
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
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
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,769 | €218,923 | -€11,845 | -5.1% |
| Fixed assets | 21/28 | €16,835 | €5,994 | -€10,841 | -64.4% |
| Tangible fixed assets | 22/27 | €16,835 | €5,994 | -€10,841 | -64.4% |
| Furniture and vehicles | 24 | €16,835 | €5,994 | -€10,841 | -64.4% |
| Current assets | 29/58 | €213,933 | €212,929 | -€1,004 | -0.5% |
| Stocks and contracts in progress | 3 | €207,359 | €207,359 | = | 0.0% |
| Contracts in progress | 37 | €207,359 | €207,359 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,137 | €5,115 | -€22 | -0.4% |
| Other amounts receivable | 41 | €5,137 | €5,115 | -€22 | -0.4% |
| Deferred charges and accrued income | 490/1 | €1,437 | €455 | -€982 | -68.3% |
| Total equity and liabilities | 10/49 | €230,769 | €218,923 | -€11,845 | -5.1% |
| Equity | 10/15 | €62,528 | €76,388 | +€13,860 | +22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,928 | €57,788 | +€13,860 | +31.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,068 | €55,928 | +€13,860 | +32.9% |
| Amounts payable | 17/49 | €168,240 | €142,535 | -€25,705 | -15.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €168,240 | €142,535 | -€25,705 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €1,261 | €0 | -€1,261 | -100% |
| Financial debts | 43 | €11,162 | €6,928 | -€4,233 | -37.9% |
| Credit institutions | 430/8 | €11,162 | €6,928 | -€4,233 | -37.9% |
| Trade debts | 44 | €4,476 | €116 | -€4,360 | -97.4% |
| Suppliers | 440/4 | €4,476 | €116 | -€4,360 | -97.4% |
| Taxes, remuneration and social security | 45 | €7,224 | €10,770 | +€3,546 | +49.1% |
| Taxes | 450/3 | €7,224 | €10,770 | +€3,546 | +49.1% |
| Other amounts payable | 47/48 | €144,117 | €124,721 | -€19,397 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,493 | €10,841 | -€1,652 | -13.2% |
| Other operating charges | 640/8 | €8,280 | €5,565 | -€2,715 | -32.8% |
| Gross operating margin | 9900 | €31,641 | €40,486 | +€8,845 | +28.0% |
| Operating profit (loss) | 9901 | €10,868 | €24,079 | +€13,212 | +122% |
| Financial income | 75/76B | €0 | €28 | +€28 | |
| Recurring financial income | 75 | €0 | €28 | +€28 | |
| Financial charges | 65/66B | €1,737 | €1,868 | +€131 | +7.5% |
| Recurring financial charges | 65 | €1,737 | €1,868 | +€131 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €9,131 | €22,239 | +€13,109 | +144% |
| Income taxes | 67/77 | €3,183 | €8,380 | +€5,196 | +163% |
| Profit (loss) for the period | 9904 | €5,947 | €13,860 | +€7,912 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €5,947 | €13,860 | +€7,912 | +133% |
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 22 October 2026 via checked.be.