Dragon Management & Consultancy: 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.
Dragon Management & Consultancy
Largest movements
- Cash -€5,039
down €5,039 (-100.0%), from €5,041 to €2
mainly Net result for the year (-€43,856) and Trade debts (-€3,978)
- Tangible fixed assets -€3,337
down €3,337 (-56.5%), from €5,902 to €2,566
of which Plant, machinery and equipment: -€2,195
- Receivables within one year +€1,156
up €1,156 (+75.3%), from €1,534 to €2,690
of which Trade receivables: +€1,176
- Deferred charges and accrued income -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Profit (loss) carried forward -€43,856
down €43,856 (-96.4%), from -€45,494 to -€89,350
- Other debts +€35,155
up €35,155 (+268%), from €13,137 to €48,292
- Tax, wage and social debts +€4,460
up €4,460 (+24.7%), from €18,042 to €22,502
of which Remuneration and social security: +€4,125
- Trade debts -€3,978
down €3,978 (-83.1%), from €4,785 to €806
- Gross operating margin -€6,450
down €6,450 (-20.8%), from -€31,006 to -€37,456
- Financial charges -€1,289
down €1,289 (-37.6%), from €3,427 to €2,139
- Depreciation -€581
down €581 (-14.8%), from €3,918 to €3,337
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 | €15,478 | €7,258 | -€8,220 | -53.1% |
| Fixed assets | 21/28 | €5,902 | €2,566 | -€3,337 | -56.5% |
| Tangible fixed assets | 22/27 | €5,902 | €2,566 | -€3,337 | -56.5% |
| Plant, machinery and equipment | 23 | €3,720 | €1,525 | -€2,195 | -59.0% |
| Furniture and vehicles | 24 | €2,182 | €1,041 | -€1,141 | -52.3% |
| Current assets | 29/58 | €9,576 | €4,692 | -€4,883 | -51.0% |
| Amounts receivable within one year | 40/41 | €1,534 | €2,690 | +€1,156 | +75.3% |
| Trade receivables | 40 | - | €1,176 | +€1,176 | |
| Other amounts receivable | 41 | €1,534 | €1,514 | -€20 | -1.3% |
| Cash at bank and in hand | 54/58 | €5,041 | €2 | -€5,039 | -100.0% |
| Deferred charges and accrued income | 490/1 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Total equity and liabilities | 10/49 | €15,478 | €7,258 | -€8,220 | -53.1% |
| Equity | 10/15 | -€20,485 | -€64,342 | -€43,856 | -214% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,008 | €22,008 | = | 0.0% |
| Distributable reserves | 133 | €22,008 | €22,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,494 | -€89,350 | -€43,856 | -96.4% |
| Amounts payable | 17/49 | €35,963 | €71,600 | +€35,636 | +99.1% |
| Amounts payable within one year | 42/48 | €35,963 | €71,600 | +€35,636 | +99.1% |
| Trade debts | 44 | €4,785 | €806 | -€3,978 | -83.1% |
| Suppliers | 440/4 | €4,785 | €806 | -€3,978 | -83.1% |
| Taxes, remuneration and social security | 45 | €18,042 | €22,502 | +€4,460 | +24.7% |
| Taxes | 450/3 | €334 | €669 | +€335 | +100% |
| Remuneration and social security | 454/9 | €17,708 | €21,833 | +€4,125 | +23.3% |
| Other amounts payable | 47/48 | €13,137 | €48,292 | +€35,155 | +268% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,918 | €3,337 | -€581 | -14.8% |
| Other operating charges | 640/8 | €433 | €590 | +€157 | +36.2% |
| Gross operating margin | 9900 | -€31,006 | -€37,456 | -€6,450 | -20.8% |
| Operating profit (loss) | 9901 | -€35,358 | -€41,383 | -€6,025 | -17.0% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €3,427 | €2,139 | -€1,289 | -37.6% |
| Recurring financial charges | 65 | €3,427 | €2,139 | -€1,289 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€38,771 | -€43,521 | -€4,751 | -12.3% |
| Income taxes | 67/77 | €334 | €335 | +€1 | +0.3% |
| Profit (loss) for the period | 9904 | -€39,105 | -€43,856 | -€4,752 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,105 | -€43,856 | -€4,752 | -12.2% |
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 31 October 2026 via checked.be.