dranyo: 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.
dranyo
Largest movements
- Tangible fixed assets +€162,019
up €162,019 (+65.1%), from €248,904 to €410,923
of which Land and buildings: +€163,875
- Cash -€39,421
down €39,421 (-91.3%), from €43,158 to €3,737
mainly Investment in fixed assets (net) (-€171,173) and Other debts (-€19,182)
- Receivables within one year +€4,982
up €4,982 (+42.9%), from €11,625 to €16,606
of which Other amounts receivable: +€3,096
- Debts after one year +€88,957
up €88,957 (+46.4%), from €191,554 to €280,510
- Profit (loss) carried forward +€60,523
up €60,523, from -€16,273 to €44,250
- Other debts -€19,182
no longer reported in 2023 (was €19,182)
- Trade debts +€18,234
up €18,234 (+39.4%), from €46,259 to €64,492
- Current portion of long-term debt -€14,350
down €14,350 (-52.7%), from €27,239 to €12,889
- Depreciation -€23,094
down €23,094 (-69.6%), from €33,185 to €10,091
- Gross operating margin +€20,529
up €20,529 (+24.3%), from €84,355 to €104,883
- Financial charges +€9,457
up €9,457 (+149%), from €6,343 to €15,800
- Other operating charges -€6,493
down €6,493 (-35.6%), from €18,234 to €11,741
- Taxes +€5,230
new in 2023: €5,230
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 | €305,562 | €432,204 | +€126,642 | +41.4% |
| Fixed assets | 21/28 | €250,779 | €411,861 | +€161,081 | +64.2% |
| Intangible fixed assets | 21 | €1,875 | €938 | -€938 | -50.0% |
| Tangible fixed assets | 22/27 | €248,904 | €410,923 | +€162,019 | +65.1% |
| Land and buildings | 22 | €247,049 | €410,923 | +€163,875 | +66.3% |
| Plant, machinery and equipment | 23 | €1,856 | - | -€1,856 | |
| Current assets | 29/58 | €54,783 | €20,344 | -€34,439 | -62.9% |
| Amounts receivable within one year | 40/41 | €11,625 | €16,606 | +€4,982 | +42.9% |
| Trade receivables | 40 | €11,625 | €13,510 | +€1,885 | +16.2% |
| Other amounts receivable | 41 | - | €3,096 | +€3,096 | |
| Cash at bank and in hand | 54/58 | €43,158 | €3,737 | -€39,421 | -91.3% |
| Total equity and liabilities | 10/49 | €305,562 | €432,204 | +€126,642 | +41.4% |
| Equity | 10/15 | -€7,720 | €52,803 | +€60,523 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,353 | €2,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €118 | €118 | = | 0.0% |
| Reserves not available under the articles | 1311 | €118 | €118 | = | 0.0% |
| Distributable reserves | 133 | €2,235 | €2,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,273 | €44,250 | +€60,523 | |
| Amounts payable | 17/49 | €313,283 | €379,402 | +€66,119 | +21.1% |
| Amounts payable after more than one year | 17 | €191,554 | €280,510 | +€88,957 | +46.4% |
| Financial debts | 170/4 | €191,554 | €280,510 | +€88,957 | +46.4% |
| Amounts payable within one year | 42/48 | €121,729 | €98,891 | -€22,838 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €27,239 | €12,889 | -€14,350 | -52.7% |
| Trade debts | 44 | €46,259 | €64,492 | +€18,234 | +39.4% |
| Suppliers | 440/4 | €46,259 | €64,492 | +€18,234 | +39.4% |
| Taxes, remuneration and social security | 45 | €29,049 | €21,510 | -€7,540 | -26.0% |
| Taxes | 450/3 | €29,049 | €21,510 | -€7,540 | -26.0% |
| Other amounts payable | 47/48 | €19,182 | - | -€19,182 | |
| Non-recurring operating income | 76A | - | €47,951 | +€47,951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,185 | €10,091 | -€23,094 | -69.6% |
| Other operating charges | 640/8 | €18,234 | €11,741 | -€6,493 | -35.6% |
| Non-recurring operating charges | 66A | - | €3,126 | +€3,126 | |
| Gross operating margin | 9900 | €84,355 | €104,883 | +€20,529 | +24.3% |
| Operating profit (loss) | 9901 | €32,936 | €79,925 | +€46,989 | +143% |
| Financial income | 75/76B | €96 | €1,628 | +€1,532 | +1,602% |
| Recurring financial income | 75 | €96 | €1,628 | +€1,532 | +1,602% |
| Financial charges | 65/66B | €6,343 | €15,800 | +€9,457 | +149% |
| Recurring financial charges | 65 | €6,343 | €15,800 | +€9,457 | +149% |
| Profit (loss) for the period before taxes | 9903 | €26,689 | €65,753 | +€39,065 | +146% |
| Income taxes | 67/77 | - | €5,230 | +€5,230 | |
| Profit (loss) for the period | 9904 | €26,689 | €60,523 | +€33,834 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €26,689 | €60,523 | +€33,834 | +127% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.