DANDELION: 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.
DANDELION
Largest movements
- Stocks and contracts -€7,030
down €7,030 (-17.1%), from €41,138 to €34,109
- Tangible fixed assets -€2,990
down €2,990 (-42.3%), from €7,070 to €4,080
- Cash -€2,256
down €2,256 (-43.1%), from €5,230 to €2,974
mainly Net result for the year (-€17,565) and Tax, wage and social debts (-€1,966)
- Deferred charges and accrued income -€898
no longer reported in 2025 (was €898)
- Profit (loss) carried forward -€17,565
down €17,565 (-176.6%), from -€9,947 to -€27,512
- Other debts +€8,670
up €8,670 (+34.2%), from €25,325 to €33,995
- Tax, wage and social debts -€1,966
down €1,966 (-33.4%), from €5,883 to €3,917
of which Taxes: -€1,106
- Trade debts -€1,915
down €1,915 (-64.5%), from €2,969 to €1,054
- Advances received +€1,854
new in 2025: €1,854
- Gross operating margin -€13,587
down €13,587 (-3201.4%), from -€424 to -€14,011
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 | €57,889 | €45,218 | -€12,672 | -21.9% |
| Fixed assets | 21/28 | €7,070 | €4,080 | -€2,990 | -42.3% |
| Tangible fixed assets | 22/27 | €7,070 | €4,080 | -€2,990 | -42.3% |
| Furniture and vehicles | 24 | €7,070 | €4,080 | -€2,990 | -42.3% |
| Current assets | 29/58 | €50,820 | €41,138 | -€9,682 | -19.1% |
| Stocks and contracts in progress | 3 | €41,138 | €34,109 | -€7,030 | -17.1% |
| Stocks | 30/36 | €41,138 | €34,109 | -€7,030 | -17.1% |
| Amounts receivable within one year | 40/41 | €56 | €424 | +€368 | +658.8% |
| Trade receivables | 40 | - | €417 | +€417 | |
| Other amounts receivable | 41 | €56 | €7 | -€49 | -87.3% |
| Current investments | 50/53 | €3,497 | €3,631 | +€134 | +3.8% |
| Cash at bank and in hand | 54/58 | €5,230 | €2,974 | -€2,256 | -43.1% |
| Deferred charges and accrued income | 490/1 | €898 | - | -€898 | |
| Total equity and liabilities | 10/49 | €57,889 | €45,218 | -€12,672 | -21.9% |
| Equity | 10/15 | €10,513 | -€7,052 | -€17,565 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,947 | -€27,512 | -€17,565 | -176.6% |
| Amounts payable | 17/49 | €47,377 | €52,270 | +€4,893 | +10.3% |
| Amounts payable after more than one year | 17 | €13,200 | €11,450 | -€1,750 | -13.3% |
| Financial debts | 170/4 | €13,200 | €11,450 | -€1,750 | -13.3% |
| Amounts payable within one year | 42/48 | €34,177 | €40,820 | +€6,643 | +19.4% |
| Trade debts | 44 | €2,969 | €1,054 | -€1,915 | -64.5% |
| Suppliers | 440/4 | €2,969 | €1,054 | -€1,915 | -64.5% |
| Advances received on contracts in progress | 46 | - | €1,854 | +€1,854 | |
| Taxes, remuneration and social security | 45 | €5,883 | €3,917 | -€1,966 | -33.4% |
| Taxes | 450/3 | €5,023 | €3,917 | -€1,106 | -22.0% |
| Remuneration and social security | 454/9 | €860 | - | -€860 | |
| Other amounts payable | 47/48 | €25,325 | €33,995 | +€8,670 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,990 | €2,990 | = | 0.0% |
| Other operating charges | 640/8 | €499 | €455 | -€44 | -8.8% |
| Gross operating margin | 9900 | -€424 | -€14,011 | -€13,587 | -3201.4% |
| Operating profit (loss) | 9901 | -€3,913 | -€17,456 | -€13,543 | -346.1% |
| Financial income | 75/76B | €162 | €224 | +€62 | +38.4% |
| Recurring financial income | 75 | €162 | €224 | +€62 | +38.4% |
| Financial charges | 65/66B | €354 | €332 | -€21 | -6.1% |
| Recurring financial charges | 65 | €354 | €332 | -€21 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,105 | -€17,565 | -€13,459 | -327.9% |
| Profit (loss) for the period | 9904 | -€4,105 | -€17,565 | -€13,459 | -327.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,105 | -€17,565 | -€13,459 | -327.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.