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DRAGEE: 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.

What changed

DRAGEE

BE 0697.869.072
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€12,274
2023 · -€8,082-€4,192
Equity
-€166,100
2023 · -€153,818-€12,282
Cash
€35,593
2023 · €24,412+€11,182
Balance sheet total
€483,511
2023 · €511,468-€27,958

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets -€14,677

    down €14,677 (-3.3%), from €445,972 to €431,295

    of which Land and buildings: -€20,617

  • Intangible fixed assets -€13,200

    down €13,200 (-52.6%), from €25,080 to €11,880

  • Cash +€11,182

    up €11,182 (+45.8%), from €24,412 to €35,593

    mainly Depreciation (+€36,255) and Tax, wage and social debts (+€9,818)

  • Receivables within one year -€8,830

    down €8,830 (-81.1%), from €10,882 to €2,052

    of which Trade receivables: -€8,322

Equity and liabilities
  • Debts after one year -€25,471

    down €25,471 (-4.7%), from €542,652 to €517,181

  • Profit (loss) carried forward -€12,282

    down €12,282 (-7.7%), from -€160,018 to -€172,300

  • Tax, wage and social debts +€9,818

    up €9,818 (+24.0%), from €40,908 to €50,726

    of which Taxes: +€10,653

  • Trade debts +€5,149

    up €5,149 (+10.7%), from €48,129 to €53,277

Income statement
  • Gross operating margin +€12,009

    up €12,009 (+7.7%), from €155,306 to €167,314

  • Staff costs +€11,465

    up €11,465 (+11.1%), from €103,009 to €114,473

  • Other operating charges +€3,597

    up €3,597 (+47.4%), from €7,590 to €11,187

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€8,082
Gross operating margin +€12,009
Staff costs -€11,465
Depreciation +€500
Other operating charges -€3,597
Financial income -€16
Financial charges -€1,415
Taxes -€207
Result 2024 -€12,274

Cash bridge derived

cash 2023 to 2024

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.

From operations +€49,621
Investment -€8,378
Financing -€30,062
Cash 2023 €24,412
Net result for the year -€12,274
Depreciation +€36,255
Stocks and contracts +€2,282
Receivables within one year +€8,830
Deferred charges and accrued income +€151
Trade debts +€5,149
Tax, wage and social debts +€9,818
Other debts -€588
Investment in fixed assets (net) -€8,378
Debts after one year -€25,471
Current portion of long-term debt -€4,583
Contributions, distributions and other -€9
Cash 2024 €35,593
Every line side by side 44 lines
Line Code 2023 2024 Change %
Total assets 20/58 €511,468 €483,511 -€27,958 -5.5%
Fixed assets 21/28 €473,742 €445,865 -€27,877 -5.9%
Intangible fixed assets 21 €25,080 €11,880 -€13,200 -52.6%
Tangible fixed assets 22/27 €445,972 €431,295 -€14,677 -3.3%
Land and buildings 22 €434,471 €413,854 -€20,617 -4.7%
Plant, machinery and equipment 23 €7,442 €12,624 +€5,182 +69.6%
Furniture and vehicles 24 €4,059 €4,817 +€758 +18.7%
Financial fixed assets 28 €2,690 €2,690 = 0.0%
Current assets 29/58 €37,727 €37,646 -€81 -0.2%
Stocks and contracts in progress 3 €2,282 €0 -€2,282 -100.0%
Stocks 30/36 €2,282 €0 -€2,282 -100.0%
Amounts receivable within one year 40/41 €10,882 €2,052 -€8,830 -81.1%
Trade receivables 40 €8,322 €0 -€8,322 -100.0%
Other amounts receivable 41 €2,560 €2,052 -€507 -19.8%
Cash at bank and in hand 54/58 €24,412 €35,593 +€11,182 +45.8%
Deferred charges and accrued income 490/1 €151 €0 -€151 -100.0%
Total equity and liabilities 10/49 €511,468 €483,511 -€27,958 -5.5%
Equity 10/15 -€153,818 -€166,100 -€12,282 -8.0%
Contributions 10/11 €6,200 €6,200 = 0.0%
Profit (loss) carried forward 14 -€160,018 -€172,300 -€12,282 -7.7%
Amounts payable 17/49 €665,286 €649,611 -€15,675 -2.4%
Amounts payable after more than one year 17 €542,652 €517,181 -€25,471 -4.7%
Financial debts 170/4 €542,652 €517,181 -€25,471 -4.7%
Amounts payable within one year 42/48 €122,635 €132,430 +€9,796 +8.0%
Current portion of amounts payable after more than one year 42 €24,337 €19,754 -€4,583 -18.8%
Trade debts 44 €48,129 €53,277 +€5,149 +10.7%
Suppliers 440/4 €48,129 €53,277 +€5,149 +10.7%
Taxes, remuneration and social security 45 €40,908 €50,726 +€9,818 +24.0%
Taxes 450/3 €18,479 €29,132 +€10,653 +57.7%
Remuneration and social security 454/9 €22,429 €21,594 -€835 -3.7%
Other amounts payable 47/48 €9,261 €8,673 -€588 -6.4%
Remuneration, social security and pensions 62 €103,009 €114,473 +€11,465 +11.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €36,754 €36,255 -€500 -1.4%
Other operating charges 640/8 €7,590 €11,187 +€3,597 +47.4%
Gross operating margin 9900 €155,306 €167,314 +€12,009 +7.7%
Operating profit (loss) 9901 €7,953 €5,400 -€2,553 -32.1%
Financial income 75/76B €33 €17 -€16 -49.3%
Recurring financial income 75 €33 €17 -€16 -49.3%
Financial charges 65/66B €16,068 €17,484 +€1,415 +8.8%
Recurring financial charges 65 €16,068 €17,484 +€1,415 +8.8%
Profit (loss) for the period before taxes 9903 -€8,082 -€12,067 -€3,985 -49.3%
Income taxes 67/77 -€0 €207 +€207
Profit (loss) for the period 9904 -€8,082 -€12,274 -€4,192 -51.9%
Profit (loss) for the period to be appropriated 9905 -€8,082 -€12,274 -€4,192 -51.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.