DANDOIS: 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.
DANDOIS
Largest movements
- Receivables within one year +€3,492
up €3,492 (+122%), from €2,869 to €6,361
of which Trade receivables: +€2,747
- Tangible fixed assets -€3,131
down €3,131 (-6.9%), from €45,478 to €42,347
of which Land and buildings: -€3,128
- Accrued charges and deferred income +€23,051
new in 2022: €23,051
- Other debts -€21,752
no longer reported in 2022 (was €21,752)
- Trade debts -€4,440
down €4,440 (-46.3%), from €9,595 to €5,155
- Tax, wage and social debts +€1,791
new in 2022: €1,791
- Profit (loss) carried forward +€1,706
up €1,706 (+4.2%), from -€41,028 to -€39,322
- Gross operating margin -€2,818
down €2,818 (-26.9%), from €10,491 to €7,673
- Other operating charges -€1,747
down €1,747 (-39.4%), from €4,431 to €2,685
- Taxes +€125
new in 2022: €125
- Depreciation -€106
down €106 (-3.3%), from €3,236 to €3,131
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,247 | €52,425 | +€178 | +0.3% |
| Fixed assets | 21/28 | €45,478 | €42,347 | -€3,131 | -6.9% |
| Tangible fixed assets | 22/27 | €45,478 | €42,347 | -€3,131 | -6.9% |
| Land and buildings | 22 | €45,475 | €42,347 | -€3,128 | -6.9% |
| Plant, machinery and equipment | 23 | €3 | - | -€3 | |
| Current assets | 29/58 | €6,769 | €10,078 | +€3,309 | +48.9% |
| Amounts receivable within one year | 40/41 | €2,869 | €6,361 | +€3,492 | +122% |
| Trade receivables | 40 | €2,284 | €5,031 | +€2,747 | +120% |
| Other amounts receivable | 41 | €585 | €1,330 | +€745 | +127% |
| Cash at bank and in hand | 54/58 | €1,786 | €1,652 | -€134 | -7.5% |
| Deferred charges and accrued income | 490/1 | €2,113 | €2,065 | -€48 | -2.3% |
| Total equity and liabilities | 10/49 | €52,247 | €52,425 | +€178 | +0.3% |
| Equity | 10/15 | €20,900 | €22,428 | +€1,528 | +7.3% |
| Contributions | 10/11 | €57,208 | €57,208 | = | 0.0% |
| Reserves | 13 | €1,605 | €1,605 | = | 0.0% |
| Non-distributable reserves | 130/1 | €659 | €659 | = | 0.0% |
| Reserves not available under the articles | 1311 | €659 | €659 | = | 0.0% |
| Distributable reserves | 133 | €946 | €946 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,028 | -€39,322 | +€1,706 | +4.2% |
| Investment grants | 15 | €3,115 | €2,937 | -€178 | -5.7% |
| Amounts payable | 17/49 | €31,347 | €29,997 | -€1,350 | -4.3% |
| Amounts payable within one year | 42/48 | €31,347 | €6,946 | -€24,401 | -77.8% |
| Trade debts | 44 | €9,595 | €5,155 | -€4,440 | -46.3% |
| Suppliers | 440/4 | €9,595 | €5,155 | -€4,440 | -46.3% |
| Taxes, remuneration and social security | 45 | - | €1,791 | +€1,791 | |
| Taxes | 450/3 | - | €1,791 | +€1,791 | |
| Other amounts payable | 47/48 | €21,752 | - | -€21,752 | |
| Accrued charges and deferred income | 492/3 | - | €23,051 | +€23,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,236 | €3,131 | -€106 | -3.3% |
| Other operating charges | 640/8 | €4,431 | €2,685 | -€1,747 | -39.4% |
| Gross operating margin | 9900 | €10,491 | €7,673 | -€2,818 | -26.9% |
| Operating profit (loss) | 9901 | €2,823 | €1,858 | -€966 | -34.2% |
| Financial income | 75/76B | €271 | €178 | -€92 | -34.1% |
| Recurring financial income | 75 | €271 | €178 | -€92 | -34.1% |
| Financial charges | 65/66B | €184 | €204 | +€20 | +10.7% |
| Recurring financial charges | 65 | €184 | €204 | +€20 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €2,910 | €1,832 | -€1,078 | -37.0% |
| Income taxes | 67/77 | - | €125 | +€125 | |
| Profit (loss) for the period | 9904 | €2,910 | €1,706 | -€1,203 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,910 | €1,706 | -€1,203 | -41.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.