DRAGONE CONSULTING: 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.
DRAGONE CONSULTING
Largest movements
- Cash +€22,027
up €22,027 (+6,478,624%), from €0 to €22,028
mainly Net result for the year (+€25,260) and Tax, wage and social debts (+€10,822)
- Receivables within one year +€14,373
up €14,373 (+15,677%), from €92 to €14,464
of which Trade receivables: +€13,205
- Deferred charges and accrued income +€1,387
up €1,387 (+1,322%), from €105 to €1,492
- Tangible fixed assets +€479
up €479 (+90.5%), from €529 to €1,008
of which Furniture and vehicles: +€602
- Profit (loss) carried forward +€25,260
up €25,260, from -€2,717 to €22,543
- Tax, wage and social debts +€10,822
up €10,822 (+1,004%), from €1,078 to €11,900
- Trade debts +€3,550
new in 2025: €3,550
- Other debts -€1,300
no longer reported in 2025 (was €1,300)
- Gross operating margin +€18,287
up €18,287 (+127%), from €14,438 to €32,725
- Other operating charges -€12,767
no longer reported in 2025 (was €12,767)
- Taxes +€5,573
up €5,573 (+516%), from €1,080 to €6,653
- Depreciation -€1,530
down €1,530 (-87.2%), from €1,755 to €224
- Financial charges -€939
down €939 (-60.1%), from €1,561 to €623
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 | €726 | €38,992 | +€38,266 | +5,270% |
| Fixed assets | 21/28 | €529 | €1,008 | +€479 | +90.5% |
| Tangible fixed assets | 22/27 | €529 | €1,008 | +€479 | +90.5% |
| Plant, machinery and equipment | 23 | €332 | €208 | -€124 | -37.3% |
| Furniture and vehicles | 24 | €197 | €800 | +€602 | +305% |
| Current assets | 29/58 | €197 | €37,984 | +€37,787 | +19,183% |
| Amounts receivable within one year | 40/41 | €92 | €14,464 | +€14,373 | +15,677% |
| Trade receivables | 40 | - | €13,205 | +€13,205 | |
| Other amounts receivable | 41 | €92 | €1,260 | +€1,168 | +1,274% |
| Cash at bank and in hand | 54/58 | €0 | €22,028 | +€22,027 | +6,478,624% |
| Deferred charges and accrued income | 490/1 | €105 | €1,492 | +€1,387 | +1,322% |
| Total equity and liabilities | 10/49 | €726 | €38,992 | +€38,266 | +5,270% |
| Equity | 10/15 | -€1,717 | €23,543 | +€25,260 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,717 | €22,543 | +€25,260 | |
| Amounts payable | 17/49 | €2,443 | €15,449 | +€13,006 | +532% |
| Amounts payable within one year | 42/48 | €2,377 | €15,449 | +€13,072 | +550% |
| Trade debts | 44 | - | €3,550 | +€3,550 | |
| Suppliers | 440/4 | - | €3,550 | +€3,550 | |
| Taxes, remuneration and social security | 45 | €1,078 | €11,900 | +€10,822 | +1,004% |
| Taxes | 450/3 | €1,078 | €11,900 | +€10,822 | +1,004% |
| Other amounts payable | 47/48 | €1,300 | - | -€1,300 | |
| Accrued charges and deferred income | 492/3 | €66 | - | -€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,755 | €224 | -€1,530 | -87.2% |
| Other operating charges | 640/8 | €12,767 | - | -€12,767 | |
| Gross operating margin | 9900 | €14,438 | €32,725 | +€18,287 | +127% |
| Operating profit (loss) | 9901 | -€83 | €32,501 | +€32,584 | |
| Financial income | 75/76B | €7 | €34 | +€27 | +390% |
| Recurring financial income | 75 | €7 | €34 | +€27 | +390% |
| Financial charges | 65/66B | €1,561 | €623 | -€939 | -60.1% |
| Recurring financial charges | 65 | €1,561 | €623 | -€939 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,637 | €31,913 | +€33,550 | |
| Income taxes | 67/77 | €1,080 | €6,653 | +€5,573 | +516% |
| Profit (loss) for the period | 9904 | -€2,717 | €25,260 | +€27,977 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,717 | €25,260 | +€27,977 |
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 25 October 2026 via checked.be.