DRAKOS M: 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.
DRAKOS M
Largest movements
- Cash +€66,685
up €66,685 (+69.4%), from €96,070 to €162,755
mainly Net result for the year (+€199,166) and Tax, wage and social debts (+€46,086)
- Receivables within one year +€60,936
up €60,936 (+21.9%), from €278,853 to €339,790
of which Other amounts receivable: +€61,336
- Tangible fixed assets +€9,676
up €9,676 (+8.9%), from €108,579 to €118,254
of which Furniture and vehicles: +€8,613
- Profit (loss) carried forward +€199,166
up €199,166 (+78.4%), from €254,113 to €453,279
- Other debts -€100,000
no longer reported in 2024 (was €100,000)
- Tax, wage and social debts +€46,086
up €46,086 (+81.5%), from €56,513 to €102,599
of which Taxes: +€52,133
- Accrued charges and deferred income +€13,397
new in 2024: €13,397
- Current portion of long-term debt -€10,092
down €10,092 (-74.7%), from €13,511 to €3,419
- Financial income +€19,123
up €19,123 (+280,395%), from €7 to €19,130
- Other operating charges +€15,576
up €15,576 (+180%), from €8,650 to €24,226
- Depreciation +€9,006
up €9,006 (+39.1%), from €23,064 to €32,070
- Gross operating margin -€6,284
down €6,284 (-1.7%), from €363,744 to €357,459
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €484,184 | €625,974 | +€141,790 | +29.3% |
| Fixed assets | 21/28 | €108,579 | €118,254 | +€9,676 | +8.9% |
| Tangible fixed assets | 22/27 | €108,579 | €118,254 | +€9,676 | +8.9% |
| Plant, machinery and equipment | 23 | €75,027 | €76,542 | +€1,515 | +2.0% |
| Furniture and vehicles | 24 | €11,161 | €19,774 | +€8,613 | +77.2% |
| Other tangible fixed assets | 26 | €22,391 | €21,939 | -€453 | -2.0% |
| Current assets | 29/58 | €375,606 | €507,720 | +€132,114 | +35.2% |
| Amounts receivable within one year | 40/41 | €278,853 | €339,790 | +€60,936 | +21.9% |
| Trade receivables | 40 | €400 | - | -€400 | |
| Other amounts receivable | 41 | €278,453 | €339,790 | +€61,336 | +22.0% |
| Cash at bank and in hand | 54/58 | €96,070 | €162,755 | +€66,685 | +69.4% |
| Deferred charges and accrued income | 490/1 | €683 | €5,175 | +€4,492 | +658% |
| Total equity and liabilities | 10/49 | €484,184 | €625,974 | +€141,790 | +29.3% |
| Equity | 10/15 | €259,113 | €458,279 | +€199,166 | +76.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,113 | €453,279 | +€199,166 | +78.4% |
| Amounts payable | 17/49 | €225,071 | €167,695 | -€57,376 | -25.5% |
| Amounts payable within one year | 42/48 | €225,071 | €154,298 | -€70,774 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €13,511 | €3,419 | -€10,092 | -74.7% |
| Trade debts | 44 | €55,047 | €48,280 | -€6,768 | -12.3% |
| Suppliers | 440/4 | €55,047 | €48,280 | -€6,768 | -12.3% |
| Taxes, remuneration and social security | 45 | €56,513 | €102,599 | +€46,086 | +81.5% |
| Taxes | 450/3 | €50,467 | €102,599 | +€52,133 | +103% |
| Remuneration and social security | 454/9 | €6,047 | - | -€6,047 | |
| Other amounts payable | 47/48 | €100,000 | - | -€100,000 | |
| Accrued charges and deferred income | 492/3 | - | €13,397 | +€13,397 | |
| Remuneration, social security and pensions | 62 | €48,387 | €47,225 | -€1,162 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,064 | €32,070 | +€9,006 | +39.1% |
| Other operating charges | 640/8 | €8,650 | €24,226 | +€15,576 | +180% |
| Non-recurring operating charges | 66A | €10,053 | €138 | -€9,915 | -98.6% |
| Gross operating margin | 9900 | €363,744 | €357,459 | -€6,284 | -1.7% |
| Operating profit (loss) | 9901 | €273,590 | €253,800 | -€19,790 | -7.2% |
| Financial income | 75/76B | €7 | €19,130 | +€19,123 | +280,395% |
| Recurring financial income | 75 | €7 | €19,130 | +€19,123 | +280,395% |
| Financial charges | 65/66B | €6,048 | €6,184 | +€136 | +2.2% |
| Recurring financial charges | 65 | €6,048 | €6,184 | +€136 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €267,549 | €266,746 | -€803 | -0.3% |
| Income taxes | 67/77 | €67,401 | €67,580 | +€179 | +0.3% |
| Profit (loss) for the period | 9904 | €200,148 | €199,166 | -€982 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €200,148 | €199,166 | -€982 | -0.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.