DRAVISION: what changed
Two fiscal 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.
DRAVISION
Largest movements
- Tangible fixed assets -€1,253
down €1,253 (-60.8%), from €2,059 to €806
- Cash +€1,092
up €1,092 (+5.7%), from €19,259 to €20,351
mainly Net result for the year (+€1,794) and Depreciation (+€1,253)
- Receivables within one year -€288
down €288 (-35.8%), from €803 to €515
of which Trade receivables: -€290
- Other debts -€2,287
no longer reported in 2024 (was €2,287)
- Profit (loss) carried forward +€1,794
up €1,794 (+27.8%), from -€6,444 to -€4,649
- Gross operating margin -€11,887
down €11,887 (-77.4%), from €15,366 to €3,479
- Financial income -€2,272
no longer reported in 2024 (was €2,272)
- Depreciation -€812
down €812 (-39.3%), from €2,065 to €1,253
- Financial charges -€297
down €297 (-86.9%), from €342 to €45
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.
Cash bridge derived
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 | €23,623 | €23,130 | -€492 | -2.1% |
| Fixed assets | 21/28 | €2,059 | €806 | -€1,253 | -60.8% |
| Tangible fixed assets | 22/27 | €2,059 | €806 | -€1,253 | -60.8% |
| Furniture and vehicles | 24 | €2,059 | €806 | -€1,253 | -60.8% |
| Current assets | 29/58 | €21,564 | €22,324 | +€760 | +3.5% |
| Stocks and contracts in progress | 3 | €1,503 | €1,458 | -€45 | -3.0% |
| Stocks | 30/36 | €1,503 | €1,458 | -€45 | -3.0% |
| Amounts receivable within one year | 40/41 | €803 | €515 | -€288 | -35.8% |
| Trade receivables | 40 | €290 | - | -€290 | |
| Other amounts receivable | 41 | €513 | €515 | +€2 | +0.5% |
| Cash at bank and in hand | 54/58 | €19,259 | €20,351 | +€1,092 | +5.7% |
| Total equity and liabilities | 10/49 | €23,623 | €23,130 | -€492 | -2.1% |
| Equity | 10/15 | €21,336 | €23,130 | +€1,794 | +8.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,780 | €7,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €5,780 | €7,780 | +€2,000 | +34.6% |
| Profit (loss) carried forward | 14 | -€6,444 | -€4,649 | +€1,794 | +27.8% |
| Amounts payable | 17/49 | €2,287 | - | -€2,287 | |
| Amounts payable within one year | 42/48 | €2,287 | - | -€2,287 | |
| Other amounts payable | 47/48 | €2,287 | - | -€2,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,065 | €1,253 | -€812 | -39.3% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €15,366 | €3,479 | -€11,887 | -77.4% |
| Operating profit (loss) | 9901 | €12,917 | €1,839 | -€11,078 | -85.8% |
| Financial income | 75/76B | €2,272 | - | -€2,272 | |
| Recurring financial income | 75 | €2,272 | - | -€2,272 | |
| Financial charges | 65/66B | €342 | €45 | -€297 | -86.9% |
| Recurring financial charges | 65 | €342 | €45 | -€297 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €14,846 | €1,794 | -€13,052 | -87.9% |
| Profit (loss) for the period | 9904 | €14,846 | €1,794 | -€13,052 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,846 | €1,794 | -€13,052 | -87.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.