LE DRAGON BOL: 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.
LE DRAGON BOL
Largest movements
- Cash -€7,050
down €7,050 (-27.3%), from €25,798 to €18,749
mainly Net result for the year (-€8,297) and Other debts (-€4,654)
- Tangible fixed assets -€2,356
down €2,356 (-23.2%), from €10,159 to €7,803
- Receivables within one year -€2,257
down €2,257 (-79.3%), from €2,847 to €590
of which Other amounts receivable: -€2,554
- Stocks and contracts +€583
up €583 (+24.7%), from €2,362 to €2,946
- Deferred charges and accrued income +€485
up €485, from €0 to €485
- Profit (loss) carried forward -€8,297
down €8,297 (-44.1%), from €18,804 to €10,507
- Other debts -€4,654
down €4,654 (-87.5%), from €5,317 to €663
- Tax, wage and social debts +€1,803
up €1,803 (+84.4%), from €2,135 to €3,938
of which Remuneration and social security: +€1,803
- Trade debts +€489
up €489 (+18.0%), from €2,714 to €3,203
- Gross operating margin -€10,450
down €10,450, from €7,921 to -€2,529
- Staff costs +€764
up €764 (+79.2%), from €965 to €1,729
- Taxes -€585
no longer reported in 2025 (was €585)
- Depreciation -€182
down €182 (-7.2%), from €2,538 to €2,356
- Financial charges +€116
up €116 (+17.0%), from €682 to €798
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 | €41,370 | €30,776 | -€10,594 | -25.6% |
| Fixed assets | 21/28 | €10,363 | €8,007 | -€2,356 | -22.7% |
| Tangible fixed assets | 22/27 | €10,159 | €7,803 | -€2,356 | -23.2% |
| Land and buildings | 22 | €7,490 | €6,385 | -€1,105 | -14.8% |
| Plant, machinery and equipment | 23 | €1,959 | €1,150 | -€809 | -41.3% |
| Furniture and vehicles | 24 | €710 | €268 | -€442 | -62.3% |
| Financial fixed assets | 28 | €204 | €204 | = | 0.0% |
| Current assets | 29/58 | €31,007 | €22,769 | -€8,238 | -26.6% |
| Stocks and contracts in progress | 3 | €2,362 | €2,946 | +€583 | +24.7% |
| Stocks | 30/36 | €2,362 | €2,946 | +€583 | +24.7% |
| Amounts receivable within one year | 40/41 | €2,847 | €590 | -€2,257 | -79.3% |
| Trade receivables | 40 | €0 | €298 | +€298 | |
| Other amounts receivable | 41 | €2,847 | €292 | -€2,554 | -89.7% |
| Cash at bank and in hand | 54/58 | €25,798 | €18,749 | -€7,050 | -27.3% |
| Deferred charges and accrued income | 490/1 | €0 | €485 | +€485 | |
| Total equity and liabilities | 10/49 | €41,370 | €30,776 | -€10,594 | -25.6% |
| Equity | 10/15 | €31,204 | €22,907 | -€8,297 | -26.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,804 | €10,507 | -€8,297 | -44.1% |
| Amounts payable | 17/49 | €10,166 | €7,868 | -€2,298 | -22.6% |
| Amounts payable within one year | 42/48 | €10,166 | €7,804 | -€2,362 | -23.2% |
| Trade debts | 44 | €2,714 | €3,203 | +€489 | +18.0% |
| Suppliers | 440/4 | €2,714 | €3,203 | +€489 | +18.0% |
| Taxes, remuneration and social security | 45 | €2,135 | €3,938 | +€1,803 | +84.4% |
| Taxes | 450/3 | €585 | €585 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,550 | €3,353 | +€1,803 | +116% |
| Other amounts payable | 47/48 | €5,317 | €663 | -€4,654 | -87.5% |
| Accrued charges and deferred income | 492/3 | €0 | €64 | +€64 | |
| Remuneration, social security and pensions | 62 | €965 | €1,729 | +€764 | +79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,538 | €2,356 | -€182 | -7.2% |
| Other operating charges | 640/8 | €832 | €885 | +€53 | +6.4% |
| Gross operating margin | 9900 | €7,921 | -€2,529 | -€10,450 | |
| Operating profit (loss) | 9901 | €3,587 | -€7,499 | -€11,086 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -96.9% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -96.9% |
| Financial charges | 65/66B | €682 | €798 | +€116 | +17.0% |
| Recurring financial charges | 65 | €682 | €798 | +€116 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €2,914 | -€8,297 | -€11,210 | |
| Income taxes | 67/77 | €585 | - | -€585 | |
| Profit (loss) for the period | 9904 | €2,328 | -€8,297 | -€10,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,328 | -€8,297 | -€10,625 |
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 27 October 2026 via checked.be.