DANDY CODING: 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.
DANDY CODING
Largest movements
- Cash +€84,381
up €84,381 (+175.1%), from €48,181 to €132,562
mainly Net result for the year (+€43,379) and Current investments (+€36,222)
- Current investments -€36,222
down €36,222 (-36.2%), from €100,000 to €63,778
- Tangible fixed assets +€34,680
up €34,680 (+374.8%), from €9,253 to €43,934
of which Furniture and vehicles: +€28,966
- Deferred charges and accrued income -€13,590
down €13,590 (-85.3%), from €15,924 to €2,335
- Receivables within one year -€13,461
down €13,461 (-67.2%), from €20,037 to €6,576
of which Other amounts receivable: -€14,000
- Reserves +€43,379
up €43,379 (+278.4%), from €15,581 to €58,960
of which Distributable reserves: +€43,379
- Tax, wage and social debts +€7,408
up €7,408 (+308.7%), from €2,400 to €9,808
of which Taxes: +€6,808
- Other debts +€3,294
new in 2025: €3,294
- Financial charges -€68,810
down €68,810 (-99.7%), from €68,995 to €185
- Taxes +€21,377
up €21,377 (+3168.4%), from €675 to €22,052
- Gross operating margin -€15,168
down €15,168 (-17.2%), from €88,385 to €73,216
- Other operating charges -€11,929
down €11,929 (-91.1%), from €13,096 to €1,167
- Depreciation +€5,829
up €5,829 (+181.1%), from €3,218 to €9,047
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 | €201,225 | €255,290 | +€54,065 | +26.9% |
| Fixed assets | 21/28 | €17,082 | €50,039 | +€32,957 | +192.9% |
| Intangible fixed assets | 21 | €7,754 | €6,031 | -€1,723 | -22.2% |
| Tangible fixed assets | 22/27 | €9,253 | €43,934 | +€34,680 | +374.8% |
| Plant, machinery and equipment | 23 | - | €1,621 | +€1,621 | |
| Furniture and vehicles | 24 | €1,626 | €30,592 | +€28,966 | +1781.4% |
| Other tangible fixed assets | 26 | €7,627 | €11,721 | +€4,093 | +53.7% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €184,143 | €205,251 | +€21,108 | +11.5% |
| Amounts receivable within one year | 40/41 | €20,037 | €6,576 | -€13,461 | -67.2% |
| Trade receivables | 40 | €5,151 | €5,690 | +€539 | +10.5% |
| Other amounts receivable | 41 | €14,886 | €886 | -€14,000 | -94.0% |
| Current investments | 50/53 | €100,000 | €63,778 | -€36,222 | -36.2% |
| Cash at bank and in hand | 54/58 | €48,181 | €132,562 | +€84,381 | +175.1% |
| Deferred charges and accrued income | 490/1 | €15,924 | €2,335 | -€13,590 | -85.3% |
| Total equity and liabilities | 10/49 | €201,225 | €255,290 | +€54,065 | +26.9% |
| Equity | 10/15 | €196,630 | €240,009 | +€43,379 | +22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,581 | €58,960 | +€43,379 | +278.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,721 | €57,100 | +€43,379 | +316.2% |
| Profit (loss) carried forward | 14 | €174,849 | €174,849 | = | 0.0% |
| Amounts payable | 17/49 | €4,595 | €15,281 | +€10,686 | +232.5% |
| Amounts payable within one year | 42/48 | €4,595 | €15,281 | +€10,686 | +232.5% |
| Trade debts | 44 | €2,195 | €2,179 | -€16 | -0.7% |
| Suppliers | 440/4 | €2,195 | €2,179 | -€16 | -0.7% |
| Taxes, remuneration and social security | 45 | €2,400 | €9,808 | +€7,408 | +308.7% |
| Taxes | 450/3 | - | €6,808 | +€6,808 | |
| Remuneration and social security | 454/9 | €2,400 | €3,000 | +€600 | +25.0% |
| Other amounts payable | 47/48 | - | €3,294 | +€3,294 | |
| Non-recurring operating income | 76A | €4,696 | - | -€4,696 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,218 | €9,047 | +€5,829 | +181.1% |
| Other operating charges | 640/8 | €13,096 | €1,167 | -€11,929 | -91.1% |
| Gross operating margin | 9900 | €88,385 | €73,216 | -€15,168 | -17.2% |
| Operating profit (loss) | 9901 | €72,071 | €63,002 | -€9,069 | -12.6% |
| Financial income | 75/76B | €1,497 | €2,614 | +€1,117 | +74.7% |
| Recurring financial income | 75 | €1,497 | €2,614 | +€1,117 | +74.7% |
| Financial charges | 65/66B | €68,995 | €185 | -€68,810 | -99.7% |
| Recurring financial charges | 65 | €68,995 | €185 | -€68,810 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €4,572 | €65,431 | +€60,859 | +1331.0% |
| Income taxes | 67/77 | €675 | €22,052 | +€21,377 | +3168.4% |
| Profit (loss) for the period | 9904 | €3,898 | €43,379 | +€39,481 | +1012.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,898 | €43,379 | +€39,481 | +1012.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.