D.A.P. DAMSVELD: 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.P. DAMSVELD
Largest movements
- Cash +€41,530
up €41,530 (+80.0%), from €51,917 to €93,447
mainly Depreciation (+€37,391) and Receivables within one year (+€25,230)
- Tangible fixed assets -€28,763
down €28,763 (-13.1%), from €219,443 to €190,680
of which Land and buildings: -€15,086
- Receivables within one year -€25,230
down €25,230 (-15.5%), from €162,512 to €137,282
of which Trade receivables: -€27,368
- Stocks and contracts +€15,674
up €15,674 (+19.6%), from €80,147 to €95,821
- Debts after one year -€23,833
down €23,833 (-15.8%), from €150,579 to €126,746
- Reserves +€18,378
up €18,378 (+7.1%), from €260,576 to €278,955
- Trade debts +€6,883
up €6,883 (+116%), from €5,915 to €12,799
- Write-downs -€8,702
down €8,702 (-100%), from €8,702 to €0
- Depreciation -€6,443
down €6,443 (-14.7%), from €43,834 to €37,391
- Taxes +€5,088
up €5,088 (+183%), from €2,774 to €7,862
- Gross operating margin +€3,541
up €3,541 (+5.3%), from €66,672 to €70,214
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 | €515,265 | €517,230 | +€1,965 | +0.4% |
| Fixed assets | 21/28 | €219,443 | €190,680 | -€28,763 | -13.1% |
| Tangible fixed assets | 22/27 | €219,443 | €190,680 | -€28,763 | -13.1% |
| Land and buildings | 22 | €159,593 | €144,507 | -€15,086 | -9.5% |
| Plant, machinery and equipment | 23 | €7,887 | €4,361 | -€3,526 | -44.7% |
| Furniture and vehicles | 24 | €4,363 | €2,405 | -€1,958 | -44.9% |
| Leasing and similar rights | 25 | €45,452 | €34,443 | -€11,009 | -24.2% |
| Other tangible fixed assets | 26 | €2,147 | €4,964 | +€2,817 | +131% |
| Current assets | 29/58 | €295,822 | €326,550 | +€30,728 | +10.4% |
| Stocks and contracts in progress | 3 | €80,147 | €95,821 | +€15,674 | +19.6% |
| Stocks | 30/36 | €80,147 | €95,821 | +€15,674 | +19.6% |
| Amounts receivable within one year | 40/41 | €162,512 | €137,282 | -€25,230 | -15.5% |
| Trade receivables | 40 | €149,631 | €122,263 | -€27,368 | -18.3% |
| Other amounts receivable | 41 | €12,881 | €15,019 | +€2,138 | +16.6% |
| Cash at bank and in hand | 54/58 | €51,917 | €93,447 | +€41,530 | +80.0% |
| Deferred charges and accrued income | 490/1 | €1,246 | €0 | -€1,246 | -100% |
| Total equity and liabilities | 10/49 | €515,265 | €517,230 | +€1,965 | +0.4% |
| Equity | 10/15 | €279,176 | €297,555 | +€18,378 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €260,576 | €278,955 | +€18,378 | +7.1% |
| Distributable reserves | 133 | €260,576 | €278,955 | +€18,378 | +7.1% |
| Amounts payable | 17/49 | €236,089 | €219,675 | -€16,413 | -7.0% |
| Amounts payable after more than one year | 17 | €150,579 | €126,746 | -€23,833 | -15.8% |
| Financial debts | 170/4 | €150,579 | €126,746 | -€23,833 | -15.8% |
| Amounts payable within one year | 42/48 | €83,909 | €92,880 | +€8,971 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €28,761 | €25,664 | -€3,096 | -10.8% |
| Financial debts | 43 | - | €4,447 | +€4,447 | |
| Credit institutions | 430/8 | - | €4,447 | +€4,447 | |
| Trade debts | 44 | €5,915 | €12,799 | +€6,883 | +116% |
| Suppliers | 440/4 | €5,915 | €12,799 | +€6,883 | +116% |
| Advances received on contracts in progress | 46 | €780 | €0 | -€780 | -100% |
| Taxes, remuneration and social security | 45 | €14,625 | €13,141 | -€1,484 | -10.1% |
| Taxes | 450/3 | €11,357 | €9,808 | -€1,548 | -13.6% |
| Remuneration and social security | 454/9 | €3,268 | €3,332 | +€64 | +2.0% |
| Other amounts payable | 47/48 | €33,828 | €36,829 | +€3,001 | +8.9% |
| Accrued charges and deferred income | 492/3 | €1,600 | €49 | -€1,551 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,834 | €37,391 | -€6,443 | -14.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,702 | €0 | -€8,702 | -100% |
| Other operating charges | 640/8 | €1,939 | €2,126 | +€187 | +9.7% |
| Gross operating margin | 9900 | €66,672 | €70,214 | +€3,541 | +5.3% |
| Operating profit (loss) | 9901 | €12,197 | €30,696 | +€18,499 | +152% |
| Financial income | 75/76B | €645 | €245 | -€400 | -62.0% |
| Recurring financial income | 75 | €645 | €245 | -€400 | -62.0% |
| Financial charges | 65/66B | €4,036 | €4,701 | +€665 | +16.5% |
| Recurring financial charges | 65 | €4,036 | €4,701 | +€665 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €8,806 | €26,240 | +€17,434 | +198% |
| Income taxes | 67/77 | €2,774 | €7,862 | +€5,088 | +183% |
| Profit (loss) for the period | 9904 | €6,032 | €18,378 | +€12,346 | +205% |
| Profit (loss) for the period to be appropriated | 9905 | €6,032 | €18,378 | +€12,346 | +205% |
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 28 October 2026 via checked.be.