LE DRAGON: 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.
LE DRAGON
Largest movements
- Tangible fixed assets +€4,900
up €4,900 (+87.8%), from €5,580 to €10,480
of which Furniture and vehicles: +€5,893
- Receivables within one year -€4,409
down €4,409 (-29.6%), from €14,905 to €10,496
- Current investments +€1,195
up €1,195 (+13.0%), from €9,198 to €10,393
- Trade debts +€1,660
new in 2024: €1,660
- Purchases and services -€1,964
down €1,964 (-3.5%), from €55,467 to €53,503
- Turnover -€1,668
down €1,668 (-2.9%), from €57,496 to €55,828
- Depreciation +€1,279
new in 2024: €1,279
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,384 | €33,070 | +€1,686 | +5.4% |
| Fixed assets | 21/28 | €5,580 | €10,480 | +€4,900 | +87.8% |
| Tangible fixed assets | 22/27 | €5,580 | €10,480 | +€4,900 | +87.8% |
| Plant, machinery and equipment | 23 | €993 | - | -€993 | |
| Furniture and vehicles | 24 | €4,587 | €10,480 | +€5,893 | +128.5% |
| Current assets | 29/58 | €25,804 | €22,590 | -€3,214 | -12.5% |
| Stocks and contracts in progress | 3 | €1,701 | €1,701 | = | 0.0% |
| Stocks | 30/36 | €1,701 | €1,701 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,905 | €10,496 | -€4,409 | -29.6% |
| Other amounts receivable | 41 | €14,905 | €10,496 | -€4,409 | -29.6% |
| Current investments | 50/53 | €9,198 | €10,393 | +€1,195 | +13.0% |
| Total equity and liabilities | 10/49 | €31,384 | €33,070 | +€1,686 | +5.4% |
| Equity | 10/15 | €30,803 | €30,998 | +€195 | +0.6% |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Capital | 10 | €9,916 | €9,916 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €5,803 | €5,803 | = | 0.0% |
| Non-distributable reserves | 130/1 | €803 | €803 | = | 0.0% |
| Legal reserve | 130 | €803 | €803 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,084 | €15,279 | +€195 | +1.3% |
| Amounts payable | 17/49 | €581 | €2,072 | +€1,491 | +256.6% |
| Amounts payable within one year | 42/48 | €581 | €2,072 | +€1,491 | +256.6% |
| Trade debts | 44 | - | €1,660 | +€1,660 | |
| Suppliers | 440/4 | - | €1,660 | +€1,660 | |
| Taxes, remuneration and social security | 45 | €581 | €412 | -€169 | -29.1% |
| Taxes | 450/3 | €581 | €412 | -€169 | -29.1% |
| Turnover | 70 | €57,496 | €55,828 | -€1,668 | -2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,467 | €53,503 | -€1,964 | -3.5% |
| Remuneration, social security and pensions | 62 | €394 | €32 | -€362 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,279 | +€1,279 | |
| Other operating charges | 640/8 | €101 | - | -€101 | |
| Gross operating margin | 9900 | €2,029 | €2,325 | +€296 | +14.6% |
| Operating profit (loss) | 9901 | €1,534 | €1,014 | -€520 | -33.9% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €33 | €38 | +€5 | +15.2% |
| Recurring financial charges | 65 | €33 | €38 | +€5 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €1,509 | €976 | -€533 | -35.3% |
| Transfer to deferred taxes | 680 | €1,028 | €781 | -€247 | -24.0% |
| Profit (loss) for the period | 9904 | €481 | €195 | -€286 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €481 | €195 | -€286 | -59.5% |
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.