D’AMICO: what changed
Two fiscal 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’AMICO
Largest movements
- Tangible fixed assets +€17,095
up €17,095 (+596.0%), from €2,868 to €19,963
of which Plant, machinery and equipment: +€13,039
- Cash +€13,039
up €13,039 (+179.8%), from €7,253 to €20,292
mainly Stocks and contracts (+€10,565) and Other debts (+€7,584)
- Stocks and contracts -€10,565
down €10,565 (-53.1%), from €19,892 to €9,327
- Receivables within one year +€5,200
up €5,200 (+17.6%), from €29,588 to €34,788
- Intangible fixed assets -€1,177
down €1,177 (-12.5%), from €9,400 to €8,223
- Other debts +€7,584
up €7,584 (+23.9%), from €31,678 to €39,262
- Tax, wage and social debts +€6,924
up €6,924 (+75.8%), from €9,139 to €16,063
of which Taxes: +€9,226
- Profit (loss) carried forward +€6,545
up €6,545 (+60.3%), from €10,847 to €17,392
- Trade debts +€5,833
up €5,833 (+386.6%), from €1,509 to €7,341
- Debts after one year -€3,502
down €3,502 (-29.5%), from €11,866 to €8,364
- Gross operating margin +€54,499
up €54,499 (+47.7%), from €114,309 to €168,808
- Staff costs +€47,258
up €47,258 (+45.7%), from €103,436 to €150,694
- Depreciation +€2,404
up €2,404 (+112.4%), from €2,139 to €4,543
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.
Cash bridge derived
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 | €71,627 | €95,341 | +€23,714 | +33.1% |
| Fixed assets | 21/28 | €12,269 | €28,186 | +€15,917 | +129.7% |
| Intangible fixed assets | 21 | €9,400 | €8,223 | -€1,177 | -12.5% |
| Tangible fixed assets | 22/27 | €2,868 | €19,963 | +€17,095 | +596.0% |
| Plant, machinery and equipment | 23 | €2,868 | €15,907 | +€13,039 | +454.6% |
| Other tangible fixed assets | 26 | - | €4,056 | +€4,056 | |
| Current assets | 29/58 | €59,358 | €67,155 | +€7,797 | +13.1% |
| Stocks and contracts in progress | 3 | €19,892 | €9,327 | -€10,565 | -53.1% |
| Stocks | 30/36 | €19,892 | €9,327 | -€10,565 | -53.1% |
| Amounts receivable within one year | 40/41 | €29,588 | €34,788 | +€5,200 | +17.6% |
| Trade receivables | 40 | €29,588 | €34,788 | +€5,200 | +17.6% |
| Cash at bank and in hand | 54/58 | €7,253 | €20,292 | +€13,039 | +179.8% |
| Deferred charges and accrued income | 490/1 | €2,626 | €2,749 | +€122 | +4.7% |
| Total equity and liabilities | 10/49 | €71,627 | €95,341 | +€23,714 | +33.1% |
| Equity | 10/15 | €13,347 | €19,892 | +€6,545 | +49.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,847 | €17,392 | +€6,545 | +60.3% |
| Amounts payable | 17/49 | €58,280 | €75,449 | +€17,169 | +29.5% |
| Amounts payable after more than one year | 17 | €11,866 | €8,364 | -€3,502 | -29.5% |
| Financial debts | 170/4 | €11,866 | €8,364 | -€3,502 | -29.5% |
| Amounts payable within one year | 42/48 | €46,414 | €67,085 | +€20,671 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €4,088 | €4,088 | = | 0.0% |
| Financial debts | 43 | - | €331 | +€331 | |
| Credit institutions | 430/8 | - | €331 | +€331 | |
| Trade debts | 44 | €1,509 | €7,341 | +€5,833 | +386.6% |
| Suppliers | 440/4 | €1,509 | €7,341 | +€5,833 | +386.6% |
| Taxes, remuneration and social security | 45 | €9,139 | €16,063 | +€6,924 | +75.8% |
| Taxes | 450/3 | €6,837 | €16,063 | +€9,226 | +134.9% |
| Remuneration and social security | 454/9 | €2,302 | €0 | -€2,302 | -100.0% |
| Other amounts payable | 47/48 | €31,678 | €39,262 | +€7,584 | +23.9% |
| Remuneration, social security and pensions | 62 | €103,436 | €150,694 | +€47,258 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,139 | €4,543 | +€2,404 | +112.4% |
| Other operating charges | 640/8 | €3,195 | €3,210 | +€15 | +0.5% |
| Gross operating margin | 9900 | €114,309 | €168,808 | +€54,499 | +47.7% |
| Operating profit (loss) | 9901 | €5,539 | €10,361 | +€4,822 | +87.1% |
| Financial income | 75/76B | €117 | €57 | -€60 | -51.3% |
| Recurring financial income | 75 | €117 | €57 | -€60 | -51.3% |
| Financial charges | 65/66B | €1,685 | €789 | -€896 | -53.2% |
| Recurring financial charges | 65 | €1,685 | €789 | -€896 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €3,971 | €9,629 | +€5,658 | +142.5% |
| Income taxes | 67/77 | €1,712 | €3,084 | +€1,372 | +80.1% |
| Profit (loss) for the period | 9904 | €2,259 | €6,545 | +€4,286 | +189.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,259 | €6,545 | +€4,286 | +189.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.