DRACX: 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.
DRACX
Largest movements
- Cash +€20,041
up €20,041 (+28.8%), from €69,501 to €89,542
mainly Net result for the year (+€16,981) and Trade debts (+€15,201)
- Tangible fixed assets +€10,808
up €10,808 (+241.2%), from €4,482 to €15,290
of which Furniture and vehicles: +€11,232
- Receivables within one year +€9,265
up €9,265 (+8.9%), from €104,059 to €113,324
of which Trade receivables: +€15,038
- Trade debts +€15,201
up €15,201 (+122.0%), from €12,465 to €27,666
- Tax, wage and social debts +€8,053
up €8,053 (+113.1%), from €7,119 to €15,172
- Profit (loss) carried forward +€6,981
up €6,981 (+6.4%), from €108,436 to €115,417
- Other debts +€4,056
up €4,056 (+9.5%), from €42,535 to €46,591
- Debts after one year +€3,711
up €3,711 (+311.4%), from €1,192 to €4,903
- Depreciation +€2,744
up €2,744 (+177.8%), from €1,543 to €4,287
- Gross operating margin +€1,894
up €1,894 (+5.2%), from €36,309 to €38,203
- Other operating charges +€623
up €623 (+12.3%), from €5,087 to €5,710
- Staff costs +€618
new in 2025: €618
- Taxes -€580
down €580 (-8.4%), from €6,885 to €6,305
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.
Cash bridge derived
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 | €187,006 | €226,929 | +€39,923 | +21.3% |
| Fixed assets | 21/28 | €4,482 | €15,290 | +€10,808 | +241.2% |
| Tangible fixed assets | 22/27 | €4,482 | €15,290 | +€10,808 | +241.2% |
| Plant, machinery and equipment | 23 | €1,973 | €1,549 | -€424 | -21.5% |
| Furniture and vehicles | 24 | €2,509 | €13,741 | +€11,232 | +447.7% |
| Current assets | 29/58 | €182,524 | €211,638 | +€29,114 | +16.0% |
| Stocks and contracts in progress | 3 | €5,451 | €5,038 | -€413 | -7.6% |
| Stocks | 30/36 | €5,451 | €5,038 | -€413 | -7.6% |
| Amounts receivable within one year | 40/41 | €104,059 | €113,324 | +€9,265 | +8.9% |
| Trade receivables | 40 | €84,994 | €100,032 | +€15,038 | +17.7% |
| Other amounts receivable | 41 | €19,065 | €13,293 | -€5,772 | -30.3% |
| Cash at bank and in hand | 54/58 | €69,501 | €89,542 | +€20,041 | +28.8% |
| Deferred charges and accrued income | 490/1 | €3,513 | €3,734 | +€221 | +6.3% |
| Total equity and liabilities | 10/49 | €187,006 | €226,929 | +€39,923 | +21.3% |
| Equity | 10/15 | €120,896 | €127,877 | +€6,981 | +5.8% |
| Contributions | 10/11 | €10,600 | €10,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,436 | €115,417 | +€6,981 | +6.4% |
| Amounts payable | 17/49 | €66,110 | €99,051 | +€32,941 | +49.8% |
| Amounts payable after more than one year | 17 | €1,192 | €4,903 | +€3,711 | +311.4% |
| Financial debts | 170/4 | €1,192 | €4,903 | +€3,711 | +311.4% |
| Amounts payable within one year | 42/48 | €64,918 | €94,148 | +€29,230 | +45.0% |
| Current portion of amounts payable after more than one year | 42 | €2,799 | €4,719 | +€1,920 | +68.6% |
| Trade debts | 44 | €12,465 | €27,666 | +€15,201 | +122.0% |
| Suppliers | 440/4 | €12,465 | €27,666 | +€15,201 | +122.0% |
| Taxes, remuneration and social security | 45 | €7,119 | €15,172 | +€8,053 | +113.1% |
| Taxes | 450/3 | €7,119 | €15,172 | +€8,053 | +113.1% |
| Other amounts payable | 47/48 | €42,535 | €46,591 | +€4,056 | +9.5% |
| Remuneration, social security and pensions | 62 | - | €618 | +€618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,543 | €4,287 | +€2,744 | +177.8% |
| Other operating charges | 640/8 | €5,087 | €5,710 | +€623 | +12.3% |
| Gross operating margin | 9900 | €36,309 | €38,203 | +€1,894 | +5.2% |
| Operating profit (loss) | 9901 | €29,679 | €27,588 | -€2,091 | -7.0% |
| Financial income | 75/76B | €1,467 | €994 | -€473 | -32.2% |
| Recurring financial income | 75 | €1,467 | €994 | -€473 | -32.2% |
| Financial charges | 65/66B | €5,669 | €5,296 | -€373 | -6.6% |
| Recurring financial charges | 65 | €5,669 | €5,296 | -€373 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €25,477 | €23,286 | -€2,191 | -8.6% |
| Income taxes | 67/77 | €6,885 | €6,305 | -€580 | -8.4% |
| Profit (loss) for the period | 9904 | €18,592 | €16,981 | -€1,611 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,592 | €16,981 | -€1,611 | -8.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.