DAEMS: 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.
DAEMS
Largest movements
- Cash +€65,486
up €65,486 (+19.9%), from €329,588 to €395,074
mainly Net result for the year (+€90,817) and Other debts (+€19,000)
- Receivables within one year +€10,213
up €10,213 (+332%), from €3,073 to €13,287
of which Other amounts receivable: +€11,094
- Stocks and contracts +€7,176
up €7,176 (+46.3%), from €15,502 to €22,678
- Reserves +€70,817
up €70,817 (+22.5%), from €314,749 to €385,566
- Other debts +€19,000
up €19,000 (+28.6%), from €66,453 to €85,453
- Gross operating margin -€26,791
down €26,791 (-16.5%), from €162,108 to €135,317
- Taxes -€8,506
down €8,506 (-16.4%), from €51,807 to €43,301
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 | €461,539 | €548,831 | +€87,292 | +18.9% |
| Fixed assets | 21/28 | €6,643 | €11,060 | +€4,417 | +66.5% |
| Tangible fixed assets | 22/27 | €6,643 | €8,135 | +€1,492 | +22.5% |
| Plant, machinery and equipment | 23 | €3,377 | €5,685 | +€2,309 | +68.4% |
| Furniture and vehicles | 24 | €3,267 | €2,450 | -€817 | -25.0% |
| Financial fixed assets | 28 | - | €2,925 | +€2,925 | |
| Current assets | 29/58 | €454,896 | €537,771 | +€82,875 | +18.2% |
| Stocks and contracts in progress | 3 | €15,502 | €22,678 | +€7,176 | +46.3% |
| Stocks | 30/36 | €15,502 | €22,678 | +€7,176 | +46.3% |
| Amounts receivable within one year | 40/41 | €3,073 | €13,287 | +€10,213 | +332% |
| Trade receivables | 40 | €1,868 | €988 | -€881 | -47.1% |
| Other amounts receivable | 41 | €1,205 | €12,299 | +€11,094 | +921% |
| Current investments | 50/53 | €50,150 | €50,150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €329,588 | €395,074 | +€65,486 | +19.9% |
| Deferred charges and accrued income | 490/1 | €56,582 | €56,582 | = | 0.0% |
| Total equity and liabilities | 10/49 | €461,539 | €548,831 | +€87,292 | +18.9% |
| Equity | 10/15 | €387,979 | €458,796 | +€70,817 | +18.3% |
| Contributions | 10/11 | €73,230 | €73,230 | = | 0.0% |
| Reserves | 13 | €314,749 | €385,566 | +€70,817 | +22.5% |
| Distributable reserves | 133 | €314,749 | €385,566 | +€70,817 | +22.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €73,560 | €90,035 | +€16,475 | +22.4% |
| Amounts payable within one year | 42/48 | €73,560 | €90,035 | +€16,475 | +22.4% |
| Trade debts | 44 | €456 | €1,929 | +€1,473 | +323% |
| Suppliers | 440/4 | €456 | €1,929 | +€1,473 | +323% |
| Taxes, remuneration and social security | 45 | €6,651 | €2,653 | -€3,997 | -60.1% |
| Taxes | 450/3 | €6,651 | €2,653 | -€3,997 | -60.1% |
| Other amounts payable | 47/48 | €66,453 | €85,453 | +€19,000 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,607 | €2,570 | -€1,037 | -28.8% |
| Other operating charges | 640/8 | €505 | €959 | +€453 | +89.7% |
| Gross operating margin | 9900 | €162,108 | €135,317 | -€26,791 | -16.5% |
| Operating profit (loss) | 9901 | €157,996 | €131,789 | -€26,207 | -16.6% |
| Financial income | 75/76B | €2,612 | €2,697 | +€85 | +3.3% |
| Recurring financial income | 75 | €2,612 | €2,697 | +€85 | +3.3% |
| Financial charges | 65/66B | €908 | €368 | -€540 | -59.4% |
| Recurring financial charges | 65 | €908 | €368 | -€540 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €159,700 | €134,118 | -€25,582 | -16.0% |
| Income taxes | 67/77 | €51,807 | €43,301 | -€8,506 | -16.4% |
| Profit (loss) for the period | 9904 | €107,893 | €90,817 | -€17,076 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,893 | €90,817 | -€17,076 | -15.8% |
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 16 October 2026 via checked.be.