Dragonfly Consultancy Services: 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.
Dragonfly Consultancy Services
Largest movements
- Cash -€9,426
down €9,426 (-22.5%), from €41,811 to €32,386
mainly Net result for the year (-€25,046) and Receivables within one year (-€2,299)
- Tangible fixed assets -€6,775
down €6,775 (-22.1%), from €30,719 to €23,944
- Intangible fixed assets -€3,000
down €3,000 (-10.8%), from €27,750 to €24,750
- Receivables within one year +€2,299
up €2,299 (+53.4%), from €4,303 to €6,602
of which Other amounts receivable: +€2,823
- Profit (loss) carried forward -€25,046
down €25,046 (-3,766%), from -€665 to -€25,711
- Accrued charges and deferred income +€3,880
new in 2025: €3,880
- Tax, wage and social debts +€2,260
up €2,260 (+251%), from €902 to €3,162
- Trade debts +€1,980
new in 2025: €1,980
- Gross operating margin -€25,794
down €25,794, from €14,665 to -€11,128
- Depreciation +€2,250
up €2,250 (+29.9%), from €7,525 to €9,775
- Taxes -€902
no longer reported in 2025 (was €902)
- Other operating charges +€515
up €515 (+15.0%), from €3,440 to €3,955
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 | €104,583 | €87,681 | -€16,902 | -16.2% |
| Fixed assets | 21/28 | €58,469 | €48,694 | -€9,775 | -16.7% |
| Intangible fixed assets | 21 | €27,750 | €24,750 | -€3,000 | -10.8% |
| Tangible fixed assets | 22/27 | €30,719 | €23,944 | -€6,775 | -22.1% |
| Plant, machinery and equipment | 23 | €30,719 | €23,944 | -€6,775 | -22.1% |
| Current assets | 29/58 | €46,114 | €38,988 | -€7,127 | -15.5% |
| Amounts receivable within one year | 40/41 | €4,303 | €6,602 | +€2,299 | +53.4% |
| Trade receivables | 40 | €524 | - | -€524 | |
| Other amounts receivable | 41 | €3,779 | €6,602 | +€2,823 | +74.7% |
| Cash at bank and in hand | 54/58 | €41,811 | €32,386 | -€9,426 | -22.5% |
| Total equity and liabilities | 10/49 | €104,583 | €87,681 | -€16,902 | -16.2% |
| Equity | 10/15 | €8,193 | -€16,853 | -€25,046 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €858 | €858 | = | 0.0% |
| Distributable reserves | 133 | €858 | €858 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€665 | -€25,711 | -€25,046 | -3,766% |
| Amounts payable | 17/49 | €96,390 | €104,535 | +€8,145 | +8.4% |
| Amounts payable within one year | 42/48 | €96,390 | €100,655 | +€4,265 | +4.4% |
| Trade debts | 44 | - | €1,980 | +€1,980 | |
| Suppliers | 440/4 | - | €1,980 | +€1,980 | |
| Taxes, remuneration and social security | 45 | €902 | €3,162 | +€2,260 | +251% |
| Taxes | 450/3 | €902 | €3,162 | +€2,260 | +251% |
| Other amounts payable | 47/48 | €95,488 | €95,513 | +€25 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,880 | +€3,880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,525 | €9,775 | +€2,250 | +29.9% |
| Other operating charges | 640/8 | €3,440 | €3,955 | +€515 | +15.0% |
| Gross operating margin | 9900 | €14,665 | -€11,128 | -€25,794 | |
| Operating profit (loss) | 9901 | €3,700 | -€24,858 | -€28,558 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €92 | €191 | +€98 | +106% |
| Recurring financial charges | 65 | €92 | €191 | +€98 | +106% |
| Profit (loss) for the period before taxes | 9903 | €3,608 | -€25,046 | -€28,654 | |
| Income taxes | 67/77 | €902 | - | -€902 | |
| Profit (loss) for the period | 9904 | €2,706 | -€25,046 | -€27,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,706 | -€25,046 | -€27,752 |
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 20 October 2026 via checked.be.