DENDOOVEN J: 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.
DENDOOVEN J
Largest movements
- Tangible fixed assets -€19,345
down €19,345 (-92.6%), from €20,892 to €1,547
of which Leasing and similar rights: -€18,006
- Receivables within one year -€9,172
down €9,172 (-10.9%), from €84,528 to €75,357
of which Trade receivables: -€6,611
- Cash -€3,102
down €3,102 (-29.3%), from €10,604 to €7,502
mainly Net result for the year (-€8,862) and Current portion of long-term debt (-€8,117)
- Reserves -€9,695
down €9,695 (-25.5%), from €38,061 to €28,366
- Current portion of long-term debt -€8,117
no longer reported in 2026 (was €8,117)
- Other debts -€5,916
down €5,916 (-18.5%), from €32,028 to €26,112
- Debts after one year -€4,848
no longer reported in 2026 (was €4,848)
- Short-term financial debts -€2,883
down €2,883 (-40.8%), from €7,060 to €4,178
- Gross operating margin -€20,979
down €20,979, from €15,858 to -€5,121
- Depreciation -€11,107
down €11,107 (-89.2%), from €12,447 to €1,340
- Taxes -€1,271
down €1,271 (-95.9%), from €1,326 to €55
- Financial charges +€1,093
up €1,093 (+84.2%), from €1,298 to €2,392
- Other operating charges -€828
down €828 (-38.0%), from €2,177 to €1,350
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,925 | €85,749 | -€32,176 | -27.3% |
| Fixed assets | 21/28 | €20,892 | €1,547 | -€19,345 | -92.6% |
| Tangible fixed assets | 22/27 | €20,892 | €1,547 | -€19,345 | -92.6% |
| Furniture and vehicles | 24 | €2,886 | €1,547 | -€1,340 | -46.4% |
| Leasing and similar rights | 25 | €18,006 | - | -€18,006 | |
| Current assets | 29/58 | €97,033 | €84,203 | -€12,831 | -13.2% |
| Amounts receivable within one year | 40/41 | €84,528 | €75,357 | -€9,172 | -10.9% |
| Trade receivables | 40 | €24,836 | €18,226 | -€6,611 | -26.6% |
| Other amounts receivable | 41 | €59,692 | €57,131 | -€2,561 | -4.3% |
| Cash at bank and in hand | 54/58 | €10,604 | €7,502 | -€3,102 | -29.3% |
| Deferred charges and accrued income | 490/1 | €1,901 | €1,344 | -€558 | -29.3% |
| Total equity and liabilities | 10/49 | €117,925 | €85,749 | -€32,176 | -27.3% |
| Equity | 10/15 | €56,661 | €46,966 | -€9,695 | -17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,061 | €28,366 | -€9,695 | -25.5% |
| Distributable reserves | 133 | €38,061 | €28,366 | -€9,695 | -25.5% |
| Amounts payable | 17/49 | €61,264 | €38,783 | -€22,481 | -36.7% |
| Amounts payable after more than one year | 17 | €4,848 | - | -€4,848 | |
| Financial debts | 170/4 | €4,848 | - | -€4,848 | |
| Amounts payable within one year | 42/48 | €56,250 | €38,783 | -€17,467 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €8,117 | - | -€8,117 | |
| Financial debts | 43 | €7,060 | €4,178 | -€2,883 | -40.8% |
| Credit institutions | 430/8 | €7,060 | €4,178 | -€2,883 | -40.8% |
| Trade debts | 44 | €4,432 | €3,563 | -€870 | -19.6% |
| Suppliers | 440/4 | €4,432 | €3,563 | -€870 | -19.6% |
| Taxes, remuneration and social security | 45 | €4,613 | €4,931 | +€318 | +6.9% |
| Taxes | 450/3 | €2,343 | €2,911 | +€568 | +24.2% |
| Remuneration and social security | 454/9 | €2,270 | €2,020 | -€250 | -11.0% |
| Other amounts payable | 47/48 | €32,028 | €26,112 | -€5,916 | -18.5% |
| Accrued charges and deferred income | 492/3 | €166 | - | -€166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,447 | €1,340 | -€11,107 | -89.2% |
| Other operating charges | 640/8 | €2,177 | €1,350 | -€828 | -38.0% |
| Gross operating margin | 9900 | €15,858 | -€5,121 | -€20,979 | |
| Operating profit (loss) | 9901 | €1,234 | -€7,810 | -€9,044 | |
| Financial income | 75/76B | €1,424 | €1,394 | -€30 | -2.1% |
| Recurring financial income | 75 | €1,424 | €1,394 | -€30 | -2.1% |
| Financial charges | 65/66B | €1,298 | €2,392 | +€1,093 | +84.2% |
| Recurring financial charges | 65 | €1,298 | €2,392 | +€1,093 | +84.2% |
| Profit (loss) for the period before taxes | 9903 | €1,360 | -€8,807 | -€10,168 | |
| Income taxes | 67/77 | €1,326 | €55 | -€1,271 | -95.9% |
| Profit (loss) for the period | 9904 | €35 | -€8,862 | -€8,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €35 | -€8,862 | -€8,897 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.