DRAGON MANAGEMENT: 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.
DRAGON MANAGEMENT
Largest movements
- Receivables within one year +€24,165
up €24,165 (+48.1%), from €50,276 to €74,442
of which Other amounts receivable: +€22,348
- Profit (loss) carried forward +€38,320
up €38,320 (+2.9%), from -€1.3m to -€1.3m
- Other debts -€11,252
down €11,252 (-92.5%), from €12,158 to €906
- Trade debts -€3,600
down €3,600 (-60.0%), from €6,000 to €2,400
- Gross operating margin +€4,249
up €4,249 (+23.8%), from €17,855 to €22,104
- Financial income +€1,465
up €1,465 (+9.5%), from €15,434 to €16,899
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 | €51,446 | €74,914 | +€23,468 | +45.6% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €51,445 | €74,913 | +€23,468 | +45.6% |
| Amounts receivable within one year | 40/41 | €50,276 | €74,442 | +€24,165 | +48.1% |
| Trade receivables | 40 | €44,275 | €46,093 | +€1,818 | +4.1% |
| Other amounts receivable | 41 | €6,001 | €28,349 | +€22,348 | +372.4% |
| Cash at bank and in hand | 54/58 | €1,169 | €472 | -€697 | -59.7% |
| Total equity and liabilities | 10/49 | €51,446 | €74,914 | +€23,468 | +45.6% |
| Equity | 10/15 | €33,288 | €71,608 | +€38,320 | +115.1% |
| Contributions | 10/11 | €1,350,000 | €1,350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,316,712 | -€1,278,392 | +€38,320 | +2.9% |
| Amounts payable | 17/49 | €18,158 | €3,306 | -€14,852 | -81.8% |
| Amounts payable within one year | 42/48 | €18,158 | €3,306 | -€14,852 | -81.8% |
| Trade debts | 44 | €6,000 | €2,400 | -€3,600 | -60.0% |
| Suppliers | 440/4 | €6,000 | €2,400 | -€3,600 | -60.0% |
| Other amounts payable | 47/48 | €12,158 | €906 | -€11,252 | -92.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €17,855 | €22,104 | +€4,249 | +23.8% |
| Operating profit (loss) | 9901 | €17,471 | €21,716 | +€4,246 | +24.3% |
| Financial income | 75/76B | €15,434 | €16,899 | +€1,465 | +9.5% |
| Recurring financial income | 75 | €15,434 | €16,899 | +€1,465 | +9.5% |
| Financial charges | 65/66B | €331 | €296 | -€35 | -10.6% |
| Recurring financial charges | 65 | €331 | €296 | -€35 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €32,574 | €38,320 | +€5,746 | +17.6% |
| Profit (loss) for the period | 9904 | €32,574 | €38,320 | +€5,746 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,574 | €38,320 | +€5,746 | +17.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.