Draganski: 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.
Draganski
Largest movements
- Cash -€4,787
no longer reported in 2025 (was €4,787)
mainly Net result for the year (-€13,819) and Investment in fixed assets (net) (-€1,795)
- Tangible fixed assets +€1,076
new in 2025: €1,076
- Receivables within one year -€1,003
down €1,003 (-10.4%), from €9,611 to €8,608
- Deferred charges and accrued income +€774
up €774 (+3,591%), from €22 to €795
- Financial fixed assets +€500
new in 2025: €500
- Reserves -€7,960
no longer reported in 2025 (was €7,960)
- Profit (loss) carried forward -€5,859
new in 2025: -€5,859
- Short-term financial debts +€4,926
new in 2025: €4,926
- Trade debts +€3,156
new in 2025: €3,156
- Tax, wage and social debts +€2,474
up €2,474 (+109%), from €2,274 to €4,748
- Gross operating margin -€23,074
down €23,074, from €10,525 to -€12,549
- Taxes -€2,274
no longer reported in 2025 (was €2,274)
- Financial charges +€775
up €775 (+1,966%), from €39 to €814
- Depreciation +€219
new in 2025: €219
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 | €14,420 | €10,979 | -€3,440 | -23.9% |
| Fixed assets | 21/28 | - | €1,576 | +€1,576 | |
| Tangible fixed assets | 22/27 | - | €1,076 | +€1,076 | |
| Plant, machinery and equipment | 23 | - | €1,076 | +€1,076 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €14,420 | €9,403 | -€5,016 | -34.8% |
| Amounts receivable within one year | 40/41 | €9,611 | €8,608 | -€1,003 | -10.4% |
| Trade receivables | 40 | €9,611 | €8,608 | -€1,003 | -10.4% |
| Cash at bank and in hand | 54/58 | €4,787 | - | -€4,787 | |
| Deferred charges and accrued income | 490/1 | €22 | €795 | +€774 | +3,591% |
| Total equity and liabilities | 10/49 | €14,420 | €10,979 | -€3,440 | -23.9% |
| Equity | 10/15 | €8,460 | -€5,359 | -€13,819 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €7,960 | - | -€7,960 | |
| Distributable reserves | 133 | €7,960 | - | -€7,960 | |
| Profit (loss) carried forward | 14 | - | -€5,859 | -€5,859 | |
| Amounts payable | 17/49 | €5,960 | €16,338 | +€10,378 | +174% |
| Amounts payable within one year | 42/48 | €5,960 | €16,338 | +€10,378 | +174% |
| Financial debts | 43 | - | €4,926 | +€4,926 | |
| Credit institutions | 430/8 | - | €4,926 | +€4,926 | |
| Trade debts | 44 | - | €3,156 | +€3,156 | |
| Suppliers | 440/4 | - | €3,156 | +€3,156 | |
| Taxes, remuneration and social security | 45 | €2,274 | €4,748 | +€2,474 | +109% |
| Taxes | 450/3 | €2,274 | €4,748 | +€2,474 | +109% |
| Other amounts payable | 47/48 | €3,686 | €3,508 | -€178 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €219 | +€219 | |
| Other operating charges | 640/8 | €252 | €236 | -€16 | -6.5% |
| Gross operating margin | 9900 | €10,525 | -€12,549 | -€23,074 | |
| Operating profit (loss) | 9901 | €10,273 | -€13,004 | -€23,277 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €39 | €814 | +€775 | +1,966% |
| Recurring financial charges | 65 | €39 | €814 | +€775 | +1,966% |
| Profit (loss) for the period before taxes | 9903 | €10,233 | -€13,819 | -€24,052 | |
| Income taxes | 67/77 | €2,274 | - | -€2,274 | |
| Profit (loss) for the period | 9904 | €7,960 | -€13,819 | -€21,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,960 | -€13,819 | -€21,778 |
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 14 October 2026 via checked.be.