DANDY'S & DIVA'S: 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'S & DIVA'S
Largest movements
- Cash +€8,570
up €8,570 (+14.2%), from €60,435 to €69,005
mainly Net result for the year (+€7,386) and Tax, wage and social debts (+€717)
- Reserves +€7,386
up €7,386 (+13.8%), from €53,593 to €60,978
- Gross operating margin +€2,167
up €2,167 (+20.3%), from €10,657 to €12,824
- Taxes +€681
up €681 (+30.8%), from €2,213 to €2,895
- Financial income +€212
up €212 (+174%), from €122 to €334
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 | €67,879 | €75,693 | +€7,814 | +11.5% |
| Fixed assets | 21/28 | €1,455 | €1,713 | +€258 | +17.8% |
| Tangible fixed assets | 22/27 | €899 | €1,157 | +€258 | +28.8% |
| Plant, machinery and equipment | 23 | €372 | €248 | -€124 | -33.3% |
| Furniture and vehicles | 24 | €527 | €909 | +€382 | +72.6% |
| Financial fixed assets | 28 | €556 | €556 | = | 0.0% |
| Current assets | 29/58 | €66,424 | €73,980 | +€7,555 | +11.4% |
| Stocks and contracts in progress | 3 | €3,913 | €3,297 | -€616 | -15.7% |
| Stocks | 30/36 | €3,913 | €3,297 | -€616 | -15.7% |
| Amounts receivable within one year | 40/41 | €1,895 | €1,270 | -€624 | -33.0% |
| Trade receivables | 40 | €0 | €60 | +€60 | |
| Other amounts receivable | 41 | €1,895 | €1,210 | -€684 | -36.1% |
| Cash at bank and in hand | 54/58 | €60,435 | €69,005 | +€8,570 | +14.2% |
| Deferred charges and accrued income | 490/1 | €182 | €408 | +€226 | +124% |
| Total equity and liabilities | 10/49 | €67,879 | €75,693 | +€7,814 | +11.5% |
| Equity | 10/15 | €65,993 | €73,378 | +€7,386 | +11.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €53,593 | €60,978 | +€7,386 | +13.8% |
| Distributable reserves | 133 | €53,593 | €60,978 | +€7,386 | +13.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,886 | €2,314 | +€428 | +22.7% |
| Amounts payable within one year | 42/48 | €1,886 | €2,314 | +€428 | +22.7% |
| Trade debts | 44 | €1,023 | €729 | -€294 | -28.8% |
| Suppliers | 440/4 | €1,023 | €729 | -€294 | -28.8% |
| Taxes, remuneration and social security | 45 | €693 | €1,410 | +€717 | +103% |
| Taxes | 450/3 | €693 | €1,410 | +€717 | +103% |
| Other amounts payable | 47/48 | €170 | €175 | +€5 | +2.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €350 | +€124 | +54.7% |
| Other operating charges | 640/8 | €2,191 | €2,255 | +€64 | +2.9% |
| Gross operating margin | 9900 | €10,657 | €12,824 | +€2,167 | +20.3% |
| Operating profit (loss) | 9901 | €8,240 | €10,219 | +€1,979 | +24.0% |
| Financial income | 75/76B | €122 | €334 | +€212 | +174% |
| Recurring financial income | 75 | €122 | €334 | +€212 | +174% |
| Financial charges | 65/66B | €218 | €273 | +€54 | +24.7% |
| Recurring financial charges | 65 | €218 | €273 | +€54 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €8,144 | €10,280 | +€2,137 | +26.2% |
| Income taxes | 67/77 | €2,213 | €2,895 | +€681 | +30.8% |
| Profit (loss) for the period | 9904 | €5,930 | €7,386 | +€1,455 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,930 | €7,386 | +€1,455 | +24.5% |
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 19 October 2026 via checked.be.