DRAGOS DRC: 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.
DRAGOS DRC
Largest movements
- Deferred charges and accrued income +€19,204
up €19,204 (+125%), from €15,384 to €34,588
- Tangible fixed assets +€7,437
up €7,437 (+218%), from €3,404 to €10,842
- Receivables within one year +€1,180
up €1,180 (+244%), from €483 to €1,663
of which Trade receivables: +€868
- Cash -€742
down €742 (-31.2%), from €2,380 to €1,637
mainly Deferred charges and accrued income (-€19,204) and Trade debts (-€13,755)
- Reserves +€32,000
new in 2025: €32,000
- Trade debts -€13,755
down €13,755 (-86.2%), from €15,963 to €2,208
- Tax, wage and social debts +€9,025
up €9,025 (+640%), from €1,410 to €10,435
- Other debts -€1,861
no longer reported in 2025 (was €1,861)
- Advances received +€1,680
new in 2025: €1,680
- Gross operating margin +€41,046
up €41,046 (+1,229%), from €3,340 to €44,385
- Taxes +€9,025
up €9,025 (+640%), from €1,410 to €10,435
- Depreciation +€589
up €589 (+58.8%), from €1,001 to €1,590
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 | €21,651 | €48,970 | +€27,319 | +126% |
| Fixed assets | 21/28 | €3,404 | €11,082 | +€7,677 | +226% |
| Tangible fixed assets | 22/27 | €3,404 | €10,842 | +€7,437 | +218% |
| Furniture and vehicles | 24 | €3,404 | €10,842 | +€7,437 | +218% |
| Financial fixed assets | 28 | - | €240 | +€240 | |
| Current assets | 29/58 | €18,247 | €37,889 | +€19,642 | +108% |
| Amounts receivable within one year | 40/41 | €483 | €1,663 | +€1,180 | +244% |
| Trade receivables | 40 | - | €868 | +€868 | |
| Other amounts receivable | 41 | €483 | €795 | +€313 | +64.7% |
| Cash at bank and in hand | 54/58 | €2,380 | €1,637 | -€742 | -31.2% |
| Deferred charges and accrued income | 490/1 | €15,384 | €34,588 | +€19,204 | +125% |
| Total equity and liabilities | 10/49 | €21,651 | €48,970 | +€27,319 | +126% |
| Equity | 10/15 | €2,417 | €34,647 | +€32,230 | +1,333% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €32,000 | +€32,000 | |
| Distributable reserves | 133 | - | €32,000 | +€32,000 | |
| Profit (loss) carried forward | 14 | €917 | €1,147 | +€230 | +25.1% |
| Amounts payable | 17/49 | €19,234 | €14,323 | -€4,911 | -25.5% |
| Amounts payable within one year | 42/48 | €19,234 | €14,323 | -€4,911 | -25.5% |
| Trade debts | 44 | €15,963 | €2,208 | -€13,755 | -86.2% |
| Suppliers | 440/4 | €15,963 | €2,208 | -€13,755 | -86.2% |
| Advances received on contracts in progress | 46 | - | €1,680 | +€1,680 | |
| Taxes, remuneration and social security | 45 | €1,410 | €10,435 | +€9,025 | +640% |
| Taxes | 450/3 | €1,410 | €10,435 | +€9,025 | +640% |
| Other amounts payable | 47/48 | €1,861 | - | -€1,861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,001 | €1,590 | +€589 | +58.8% |
| Gross operating margin | 9900 | €3,340 | €44,385 | +€41,046 | +1,229% |
| Operating profit (loss) | 9901 | €2,339 | €42,795 | +€40,457 | +1,730% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €12 | €139 | +€128 | +1,110% |
| Recurring financial charges | 65 | €12 | €139 | +€128 | +1,110% |
| Profit (loss) for the period before taxes | 9903 | €2,327 | €42,665 | +€40,337 | +1,733% |
| Income taxes | 67/77 | €1,410 | €10,435 | +€9,025 | +640% |
| Profit (loss) for the period | 9904 | €917 | €32,230 | +€31,313 | +3,413% |
| Profit (loss) for the period to be appropriated | 9905 | €917 | €32,230 | +€31,313 | +3,413% |
Source: filed annual accounts (NBB), financial years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.