DANDAK: 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.
DANDAK
Largest movements
- Receivables within one year +€91,598
up €91,598 (+268.8%), from €34,077 to €125,675
of which Other amounts receivable: +€69,317
- Cash -€29,980
down €29,980 (-64.8%), from €46,269 to €16,289
mainly Receivables within one year (-€91,598) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€7,519
down €7,519 (-34.7%), from €21,672 to €14,153
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€17,477
up €17,477 (+24.8%), from €70,334 to €87,811
- Trade debts +€16,245
new in 2025: €16,245
- Tax, wage and social debts +€2,876
up €2,876 (+34.5%), from €8,333 to €11,210
- Debts after one year -€2,673
down €2,673 (-18.2%), from €14,651 to €11,978
- Gross operating margin +€53,371
up €53,371 (+161.3%), from €33,096 to €86,467
- Staff costs +€12,858
up €12,858 (+2079.9%), from €618 to €13,476
- Other operating charges +€5,830
up €5,830 (+106.8%), from €5,459 to €11,289
- Depreciation +€4,634
up €4,634 (+112.4%), from €4,122 to €8,756
- Financial charges +€2,462
up €2,462 (+97.6%), from €2,524 to €4,986
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.
Cash bridge derived
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 | €102,017 | €156,117 | +€54,100 | +53.0% |
| Fixed assets | 21/28 | €21,672 | €14,153 | -€7,519 | -34.7% |
| Tangible fixed assets | 22/27 | €21,672 | €14,153 | -€7,519 | -34.7% |
| Furniture and vehicles | 24 | €21,672 | €14,153 | -€7,519 | -34.7% |
| Current assets | 29/58 | €80,346 | €141,964 | +€61,619 | +76.7% |
| Amounts receivable within one year | 40/41 | €34,077 | €125,675 | +€91,598 | +268.8% |
| Trade receivables | 40 | €26,469 | €48,750 | +€22,281 | +84.2% |
| Other amounts receivable | 41 | €7,608 | €76,925 | +€69,317 | +911.2% |
| Cash at bank and in hand | 54/58 | €46,269 | €16,289 | -€29,980 | -64.8% |
| Total equity and liabilities | 10/49 | €102,017 | €156,117 | +€54,100 | +53.0% |
| Equity | 10/15 | €76,534 | €94,011 | +€17,477 | +22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,334 | €87,811 | +€17,477 | +24.8% |
| Amounts payable | 17/49 | €25,483 | €62,106 | +€36,623 | +143.7% |
| Amounts payable after more than one year | 17 | €14,651 | €11,978 | -€2,673 | -18.2% |
| Financial debts | 170/4 | €14,651 | €11,978 | -€2,673 | -18.2% |
| Amounts payable within one year | 42/48 | €10,832 | €50,128 | +€39,296 | +362.8% |
| Current portion of amounts payable after more than one year | 42 | €2,499 | €2,673 | +€175 | +7.0% |
| Trade debts | 44 | - | €16,245 | +€16,245 | |
| Suppliers | 440/4 | - | €16,245 | +€16,245 | |
| Taxes, remuneration and social security | 45 | €8,333 | €11,210 | +€2,876 | +34.5% |
| Taxes | 450/3 | €8,333 | €11,210 | +€2,876 | +34.5% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | €618 | €13,476 | +€12,858 | +2079.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,122 | €8,756 | +€4,634 | +112.4% |
| Other operating charges | 640/8 | €5,459 | €11,289 | +€5,830 | +106.8% |
| Gross operating margin | 9900 | €33,096 | €86,467 | +€53,371 | +161.3% |
| Operating profit (loss) | 9901 | €22,897 | €52,945 | +€30,049 | +131.2% |
| Financial charges | 65/66B | €2,524 | €4,986 | +€2,462 | +97.6% |
| Recurring financial charges | 65 | €2,524 | €4,986 | +€2,462 | +97.6% |
| Profit (loss) for the period before taxes | 9903 | €20,373 | €47,959 | +€27,587 | +135.4% |
| Income taxes | 67/77 | €8,449 | €10,482 | +€2,033 | +24.1% |
| Profit (loss) for the period | 9904 | €11,924 | €37,477 | +€25,553 | +214.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,924 | €37,477 | +€25,553 | +214.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.