DRAKAR: 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.
DRAKAR
Largest movements
- Receivables within one year +€32,449
up €32,449 (+27.8%), from €116,686 to €149,135
of which Trade receivables: +€17,512
- Profit (loss) carried forward +€24,950
up €24,950 (+35.1%), from €71,173 to €96,123
- Tax, wage and social debts +€4,692
up €4,692 (+46.0%), from €10,204 to €14,896
- Trade debts +€3,409
up €3,409 (+20.6%), from €16,583 to €19,992
- Turnover +€50,297
up €50,297 (+25.6%), from €196,233 to €246,530
- Gross operating margin +€27,608
up €27,608 (+717%), from €3,849 to €31,457
- Purchases and services +€22,689
up €22,689 (+11.8%), from €192,384 to €215,073
- Financial income -€6,458
down €6,458 (-97.6%), from €6,619 to €161
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 | €124,717 | €157,562 | +€32,845 | +26.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €586 | €586 | = | 0.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €586 | €586 | = | 0.0% |
| Plant, machinery and equipment | 23 | €586 | €586 | = | 0.0% |
| Current assets | 29/58 | €124,131 | €156,976 | +€32,845 | +26.5% |
| Stocks and contracts in progress | 3 | €2,236 | €2,236 | +€0 | 0.0% |
| Stocks | 30/36 | €2,236 | €2,236 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €116,686 | €149,135 | +€32,449 | +27.8% |
| Trade receivables | 40 | €68,913 | €86,425 | +€17,512 | +25.4% |
| Other amounts receivable | 41 | €47,773 | €62,710 | +€14,937 | +31.3% |
| Cash at bank and in hand | 54/58 | €5,209 | €5,605 | +€396 | +7.6% |
| Total equity and liabilities | 10/49 | €124,717 | €157,562 | +€32,845 | +26.3% |
| Equity | 10/15 | €95,582 | €120,532 | +€24,950 | +26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,209 | €18,209 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,349 | €16,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,173 | €96,123 | +€24,950 | +35.1% |
| Amounts payable | 17/49 | €29,135 | €37,030 | +€7,895 | +27.1% |
| Amounts payable within one year | 42/48 | €26,787 | €34,888 | +€8,101 | +30.2% |
| Trade debts | 44 | €16,583 | €19,992 | +€3,409 | +20.6% |
| Suppliers | 440/4 | €16,583 | €19,992 | +€3,409 | +20.6% |
| Taxes, remuneration and social security | 45 | €10,204 | €14,896 | +€4,692 | +46.0% |
| Taxes | 450/3 | €10,204 | €14,896 | +€4,692 | +46.0% |
| Accrued charges and deferred income | 492/3 | €2,348 | €2,143 | -€205 | -8.8% |
| Turnover | 70 | €196,233 | €246,530 | +€50,297 | +25.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €192,384 | €215,073 | +€22,689 | +11.8% |
| Remuneration, social security and pensions | 62 | - | €167 | +€167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,045 | €0 | -€1,045 | -100% |
| Other operating charges | 640/8 | €1,782 | €2,277 | +€495 | +27.7% |
| Gross operating margin | 9900 | €3,849 | €31,457 | +€27,608 | +717% |
| Operating profit (loss) | 9901 | €1,022 | €29,013 | +€27,991 | +2,739% |
| Financial income | 75/76B | €6,619 | €161 | -€6,458 | -97.6% |
| Recurring financial income | 75 | €6,619 | €161 | -€6,458 | -97.6% |
| Financial charges | 65/66B | €227 | €215 | -€12 | -5.3% |
| Recurring financial charges | 65 | €227 | €215 | -€12 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €7,414 | €28,960 | +€21,546 | +291% |
| Income taxes | 67/77 | €2,750 | €4,010 | +€1,260 | +45.8% |
| Profit (loss) for the period | 9904 | €4,664 | €24,950 | +€20,286 | +435% |
| Profit (loss) for the period to be appropriated | 9905 | €4,664 | €24,950 | +€20,286 | +435% |
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 13 October 2026 via checked.be.