D.A.M.: 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.
D.A.M.
Largest movements
- Tangible fixed assets +€6,432
new in 2025: €6,432
- Cash -€4,458
down €4,458 (-40.3%), from €11,054 to €6,596
mainly Investment in fixed assets (net) (-€7,328) and Stocks and contracts (-€3,604)
- Stocks and contracts +€3,604
up €3,604 (+12.9%), from €27,895 to €31,499
- Receivables within one year +€1,325
up €1,325 (+22.5%), from €5,890 to €7,214
of which Other amounts receivable: +€830
- Financial fixed assets +€597
new in 2025: €597
- Other debts +€7,042
up €7,042 (+51.3%), from €13,738 to €20,780
- Advances received -€1,881
down €1,881 (-100%), from €1,881 to €0
- Trade debts +€1,852
up €1,852 (+53.6%), from €3,453 to €5,305
- Current portion of long-term debt +€667
up €667 (+38.1%), from €1,749 to €2,416
- Financial income +€1,426
up €1,426 (+2,847%), from €50 to €1,476
- Gross operating margin -€1,310
down €1,310 (-49.8%), from €2,632 to €1,322
- Financial charges +€722
up €722 (+539%), from €134 to €856
- Taxes -€192
down €192 (-25.8%), from €746 to €553
- Depreciation +€111
up €111 (+59.3%), from €188 to €299
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 | €44,839 | €52,362 | +€7,523 | +16.8% |
| Fixed assets | 21/28 | €0 | €7,029 | +€7,029 | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | - | €6,432 | +€6,432 | |
| Furniture and vehicles | 24 | - | €6,432 | +€6,432 | |
| Financial fixed assets | 28 | - | €597 | +€597 | |
| Current assets | 29/58 | €44,839 | €45,332 | +€494 | +1.1% |
| Stocks and contracts in progress | 3 | €27,895 | €31,499 | +€3,604 | +12.9% |
| Stocks | 30/36 | €27,895 | €31,499 | +€3,604 | +12.9% |
| Amounts receivable within one year | 40/41 | €5,890 | €7,214 | +€1,325 | +22.5% |
| Trade receivables | 40 | €5,419 | €5,914 | +€495 | +9.1% |
| Other amounts receivable | 41 | €471 | €1,301 | +€830 | +176% |
| Cash at bank and in hand | 54/58 | €11,054 | €6,596 | -€4,458 | -40.3% |
| Deferred charges and accrued income | 490/1 | €0 | €23 | +€23 | |
| Total equity and liabilities | 10/49 | €44,839 | €52,362 | +€7,523 | +16.8% |
| Equity | 10/15 | €19,864 | €20,293 | +€429 | +2.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,864 | €17,293 | +€429 | +2.5% |
| Amounts payable | 17/49 | €24,975 | €32,069 | +€7,094 | +28.4% |
| Amounts payable after more than one year | 17 | €1,802 | €1,802 | = | 0.0% |
| Financial debts | 170/4 | €1,802 | €1,802 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,675 | €30,267 | +€7,591 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €1,749 | €2,416 | +€667 | +38.1% |
| Trade debts | 44 | €3,453 | €5,305 | +€1,852 | +53.6% |
| Suppliers | 440/4 | €3,453 | €5,305 | +€1,852 | +53.6% |
| Advances received on contracts in progress | 46 | €1,881 | €0 | -€1,881 | -100% |
| Taxes, remuneration and social security | 45 | €1,854 | €1,766 | -€89 | -4.8% |
| Taxes | 450/3 | €1,854 | €1,766 | -€89 | -4.8% |
| Other amounts payable | 47/48 | €13,738 | €20,780 | +€7,042 | +51.3% |
| Accrued charges and deferred income | 492/3 | €498 | €0 | -€498 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188 | €299 | +€111 | +59.3% |
| Other operating charges | 640/8 | €649 | €662 | +€12 | +1.9% |
| Gross operating margin | 9900 | €2,632 | €1,322 | -€1,310 | -49.8% |
| Operating profit (loss) | 9901 | €1,796 | €362 | -€1,434 | -79.8% |
| Financial income | 75/76B | €50 | €1,476 | +€1,426 | +2,847% |
| Recurring financial income | 75 | €50 | €1,476 | +€1,426 | +2,847% |
| Financial charges | 65/66B | €134 | €856 | +€722 | +539% |
| Recurring financial charges | 65 | €134 | €856 | +€722 | +539% |
| Profit (loss) for the period before taxes | 9903 | €1,712 | €982 | -€729 | -42.6% |
| Income taxes | 67/77 | €746 | €553 | -€192 | -25.8% |
| Profit (loss) for the period | 9904 | €966 | €429 | -€537 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €966 | €429 | -€537 | -55.6% |
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 14 October 2026 via checked.be.