CV DAMEN: 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.
CV DAMEN
Largest movements
- Receivables within one year -€21,720
down €21,720 (-22.0%), from €98,657 to €76,937
of which Trade receivables: -€15,109
- Cash +€13,998
up €13,998 (+11.0%), from €127,162 to €141,160
mainly Receivables within one year (+€21,720) and Net result for the year (+€18,004)
- Stocks and contracts -€5,000
down €5,000 (-16.1%), from €31,000 to €26,000
- Tangible fixed assets -€4,483
down €4,483 (-6.3%), from €71,723 to €67,240
of which Land and buildings: -€3,193
- Trade debts -€19,923
down €19,923 (-97.4%), from €20,457 to €534
- Other debts +€14,372
up €14,372 (+51.8%), from €27,749 to €42,121
- Debts after one year -€7,160
down €7,160 (-8.4%), from €85,311 to €78,151
- Reserves -€6,316
down €6,316 (-3.7%), from €172,317 to €166,001
of which Distributable reserves: -€6,316
- Current portion of long-term debt +€3,342
up €3,342 (+240%), from €1,393 to €4,736
- Gross operating margin -€16,052
down €16,052 (-28.1%), from €57,204 to €41,152
- Taxes -€7,693
down €7,693 (-57.7%), from €13,338 to €5,645
- Depreciation +€1,519
up €1,519 (+18.6%), from €8,176 to €9,695
- Other operating charges +€1,326
up €1,326 (+137%), from €970 to €2,296
- Financial charges +€1,135
up €1,135 (+22.5%), from €5,034 to €6,169
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 | €328,542 | €313,158 | -€15,383 | -4.7% |
| Fixed assets | 21/28 | €71,723 | €67,240 | -€4,483 | -6.3% |
| Tangible fixed assets | 22/27 | €71,723 | €67,240 | -€4,483 | -6.3% |
| Land and buildings | 22 | €63,420 | €60,228 | -€3,193 | -5.0% |
| Plant, machinery and equipment | 23 | €3,103 | €3,129 | +€27 | +0.9% |
| Furniture and vehicles | 24 | €5,200 | €3,883 | -€1,317 | -25.3% |
| Current assets | 29/58 | €256,819 | €245,919 | -€10,900 | -4.2% |
| Stocks and contracts in progress | 3 | €31,000 | €26,000 | -€5,000 | -16.1% |
| Stocks | 30/36 | €31,000 | €26,000 | -€5,000 | -16.1% |
| Amounts receivable within one year | 40/41 | €98,657 | €76,937 | -€21,720 | -22.0% |
| Trade receivables | 40 | €86,898 | €71,789 | -€15,109 | -17.4% |
| Other amounts receivable | 41 | €11,759 | €5,148 | -€6,611 | -56.2% |
| Cash at bank and in hand | 54/58 | €127,162 | €141,160 | +€13,998 | +11.0% |
| Deferred charges and accrued income | 490/1 | - | €1,822 | +€1,822 | |
| Total equity and liabilities | 10/49 | €328,542 | €313,158 | -€15,383 | -4.7% |
| Equity | 10/15 | €173,317 | €167,001 | -€6,316 | -3.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €172,317 | €166,001 | -€6,316 | -3.7% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €172,217 | €165,901 | -€6,316 | -3.7% |
| Amounts payable | 17/49 | €155,225 | €146,158 | -€9,068 | -5.8% |
| Amounts payable after more than one year | 17 | €85,311 | €78,151 | -€7,160 | -8.4% |
| Financial debts | 170/4 | €85,311 | €78,151 | -€7,160 | -8.4% |
| Amounts payable within one year | 42/48 | €69,914 | €68,006 | -€1,908 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €1,393 | €4,736 | +€3,342 | +240% |
| Trade debts | 44 | €20,457 | €534 | -€19,923 | -97.4% |
| Suppliers | 440/4 | €20,457 | €534 | -€19,923 | -97.4% |
| Taxes, remuneration and social security | 45 | €20,315 | €20,616 | +€301 | +1.5% |
| Taxes | 450/3 | €18,123 | €15,983 | -€2,140 | -11.8% |
| Remuneration and social security | 454/9 | €2,192 | €4,633 | +€2,441 | +111% |
| Other amounts payable | 47/48 | €27,749 | €42,121 | +€14,372 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,176 | €9,695 | +€1,519 | +18.6% |
| Other operating charges | 640/8 | €970 | €2,296 | +€1,326 | +137% |
| Gross operating margin | 9900 | €57,204 | €41,152 | -€16,052 | -28.1% |
| Operating profit (loss) | 9901 | €48,059 | €29,161 | -€18,897 | -39.3% |
| Financial income | 75/76B | €1,236 | €656 | -€580 | -46.9% |
| Recurring financial income | 75 | €1,236 | €656 | -€580 | -46.9% |
| Financial charges | 65/66B | €5,034 | €6,169 | +€1,135 | +22.5% |
| Recurring financial charges | 65 | €5,034 | €6,169 | +€1,135 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €44,261 | €23,649 | -€20,612 | -46.6% |
| Income taxes | 67/77 | €13,338 | €5,645 | -€7,693 | -57.7% |
| Profit (loss) for the period | 9904 | €30,923 | €18,004 | -€12,919 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,923 | €18,004 | -€12,919 | -41.8% |
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 27 October 2026 via checked.be.