D.A.M.A.Q.: 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.A.Q.
Largest movements
- Receivables within one year +€17,349
up €17,349 (+66.6%), from €26,034 to €43,383
of which Trade receivables: +€13,828
- Tangible fixed assets -€15,738
down €15,738 (-59.3%), from €26,537 to €10,800
- Reserves +€8,931
up €8,931 (+108%), from €8,238 to €17,169
- Debts after one year -€3,122
down €3,122 (-38.7%), from €8,065 to €4,943
- Tax, wage and social debts -€2,703
down €2,703 (-31.7%), from €8,533 to €5,830
- Accrued charges and deferred income -€1,250
no longer reported in 2024 (was €1,250)
- Gross operating margin +€9,267
up €9,267 (+31.5%), from €29,411 to €38,677
- Depreciation -€8,920
down €8,920 (-70.5%), from €12,653 to €3,734
- Taxes +€1,781
up €1,781 (+27.3%), from €6,522 to €8,304
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,428 | €63,116 | +€1,688 | +2.7% |
| Fixed assets | 21/28 | €26,537 | €10,800 | -€15,738 | -59.3% |
| Tangible fixed assets | 22/27 | €26,537 | €10,800 | -€15,738 | -59.3% |
| Furniture and vehicles | 24 | €26,537 | €10,800 | -€15,738 | -59.3% |
| Current assets | 29/58 | €34,891 | €52,317 | +€17,426 | +49.9% |
| Amounts receivable within one year | 40/41 | €26,034 | €43,383 | +€17,349 | +66.6% |
| Trade receivables | 40 | €8,150 | €21,978 | +€13,828 | +170% |
| Other amounts receivable | 41 | €17,884 | €21,405 | +€3,521 | +19.7% |
| Cash at bank and in hand | 54/58 | €8,857 | €8,934 | +€77 | +0.9% |
| Total equity and liabilities | 10/49 | €61,428 | €63,116 | +€1,688 | +2.7% |
| Equity | 10/15 | €35,290 | €44,221 | +€8,931 | +25.3% |
| Contributions | 10/11 | €6,550 | €6,550 | = | 0.0% |
| Reserves | 13 | €8,238 | €17,169 | +€8,931 | +108% |
| Distributable reserves | 133 | €8,238 | €17,169 | +€8,931 | +108% |
| Profit (loss) carried forward | 14 | €20,502 | €20,502 | = | 0.0% |
| Amounts payable | 17/49 | €26,139 | €18,896 | -€7,243 | -27.7% |
| Amounts payable after more than one year | 17 | €8,065 | €4,943 | -€3,122 | -38.7% |
| Financial debts | 170/4 | €8,065 | €4,943 | -€3,122 | -38.7% |
| Amounts payable within one year | 42/48 | €16,823 | €13,952 | -€2,871 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €2,988 | €3,122 | +€133 | +4.5% |
| Trade debts | 44 | €301 | - | -€301 | |
| Suppliers | 440/4 | €301 | - | -€301 | |
| Taxes, remuneration and social security | 45 | €8,533 | €5,830 | -€2,703 | -31.7% |
| Taxes | 450/3 | €8,533 | €5,830 | -€2,703 | -31.7% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | - | -€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,653 | €3,734 | -€8,920 | -70.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | - | €11,066 | +€11,066 | |
| Gross operating margin | 9900 | €29,411 | €38,677 | +€9,267 | +31.5% |
| Operating profit (loss) | 9901 | €16,373 | €23,490 | +€7,117 | +43.5% |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.9% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.9% |
| Financial charges | 65/66B | €1,630 | €1,255 | -€374 | -23.0% |
| Recurring financial charges | 65 | €1,630 | €1,255 | -€374 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €14,760 | €22,235 | +€7,475 | +50.6% |
| Income taxes | 67/77 | €6,522 | €8,304 | +€1,781 | +27.3% |
| Profit (loss) for the period | 9904 | €8,238 | €13,931 | +€5,694 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,238 | €13,931 | +€5,694 | +69.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.