DRAGONFLY ONE: 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 ONE
Largest movements
- Receivables within one year +€28,573
up €28,573 (+1,224%), from €2,334 to €30,907
- Tangible fixed assets -€3,276
down €3,276 (-18.4%), from €17,846 to €14,569
- Cash +€2,431
up €2,431 (+55.3%), from €4,394 to €6,825
mainly Trade debts (+€40,142) and Net result for the year (+€19,947)
- Deferred charges and accrued income +€885
up €885 (+223%), from €396 to €1,281
- Trade debts +€40,142
up €40,142 (+1,039%), from €3,863 to €44,004
- Tax, wage and social debts -€30,206
down €30,206 (-60.6%), from €49,865 to €19,659
of which Remuneration and social security: -€27,469
- Profit (loss) carried forward +€19,947
up €19,947 (+10.5%), from -€190,680 to -€170,733
- Accrued charges and deferred income +€8,834
up €8,834 (+162%), from €5,450 to €14,284
- Current portion of long-term debt -€6,788
down €6,788 (-53.1%), from €12,778 to €5,990
- Staff costs -€100,898
down €100,898 (-45.0%), from €224,284 to €123,386
- Gross operating margin -€74,366
down €74,366 (-33.5%), from €221,754 to €147,388
- Financial charges -€4,414
down €4,414 (-86.6%), from €5,094 to €681
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,219 | €53,832 | +€28,613 | +113% |
| Fixed assets | 21/28 | €18,096 | €14,819 | -€3,276 | -18.1% |
| Tangible fixed assets | 22/27 | €17,846 | €14,569 | -€3,276 | -18.4% |
| Plant, machinery and equipment | 23 | €14,293 | €12,793 | -€1,500 | -10.5% |
| Furniture and vehicles | 24 | €1,966 | €983 | -€983 | -50.0% |
| Other tangible fixed assets | 26 | €1,586 | €793 | -€793 | -50.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €7,124 | €39,012 | +€31,889 | +448% |
| Amounts receivable within one year | 40/41 | €2,334 | €30,907 | +€28,573 | +1,224% |
| Trade receivables | 40 | €2,334 | €30,907 | +€28,573 | +1,224% |
| Cash at bank and in hand | 54/58 | €4,394 | €6,825 | +€2,431 | +55.3% |
| Deferred charges and accrued income | 490/1 | €396 | €1,281 | +€885 | +223% |
| Total equity and liabilities | 10/49 | €25,219 | €53,832 | +€28,613 | +113% |
| Equity | 10/15 | -€171,593 | -€151,645 | +€19,947 | +11.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €496 | €496 | = | 0.0% |
| Non-distributable reserves | 130/1 | €496 | €496 | = | 0.0% |
| Reserves not available under the articles | 1311 | €496 | €496 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,680 | -€170,733 | +€19,947 | +10.5% |
| Amounts payable | 17/49 | €196,812 | €205,477 | +€8,666 | +4.4% |
| Amounts payable after more than one year | 17 | €12,103 | €12,103 | = | 0.0% |
| Financial debts | 170/4 | €12,103 | €12,103 | = | 0.0% |
| Amounts payable within one year | 42/48 | €179,259 | €179,090 | -€169 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €12,778 | €5,990 | -€6,788 | -53.1% |
| Trade debts | 44 | €3,863 | €44,004 | +€40,142 | +1,039% |
| Suppliers | 440/4 | €3,863 | €44,004 | +€40,142 | +1,039% |
| Taxes, remuneration and social security | 45 | €49,865 | €19,659 | -€30,206 | -60.6% |
| Taxes | 450/3 | €2,737 | - | -€2,737 | |
| Remuneration and social security | 454/9 | €47,128 | €19,659 | -€27,469 | -58.3% |
| Other amounts payable | 47/48 | €112,753 | €109,437 | -€3,317 | -2.9% |
| Accrued charges and deferred income | 492/3 | €5,450 | €14,284 | +€8,834 | +162% |
| Non-recurring operating income | 76A | €1,274 | €104 | -€1,170 | -91.8% |
| Remuneration, social security and pensions | 62 | €224,284 | €123,386 | -€100,898 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,259 | €3,276 | -€983 | -23.1% |
| Other operating charges | 640/8 | €1,744 | €150 | -€1,594 | -91.4% |
| Gross operating margin | 9900 | €221,754 | €147,388 | -€74,366 | -33.5% |
| Operating profit (loss) | 9901 | -€8,533 | €20,576 | +€29,108 | |
| Financial income | 75/76B | €50 | €52 | +€2 | +4.1% |
| Recurring financial income | 75 | €50 | €52 | +€2 | +4.1% |
| Financial charges | 65/66B | €5,094 | €681 | -€4,414 | -86.6% |
| Recurring financial charges | 65 | €5,094 | €681 | -€4,414 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,577 | €19,947 | +€33,524 | |
| Profit (loss) for the period | 9904 | -€13,577 | €19,947 | +€33,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,577 | €19,947 | +€33,524 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.