DAHMANN: 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.
DAHMANN
Largest movements
- Receivables within one year -€67,949
down €67,949 (-40.4%), from €168,174 to €100,225
of which Trade receivables: -€67,949
- Stocks and contracts -€52,260
down €52,260 (-56.8%), from €91,972 to €39,712
- Tangible fixed assets +€27,321
up €27,321 (+139.0%), from €19,653 to €46,974
of which Furniture and vehicles: +€32,940
- Cash +€9,302
up €9,302 (+84.5%), from €11,011 to €20,313
mainly Receivables within one year (+€67,949) and Stocks and contracts (+€52,260)
- Advances received -€64,045
no longer reported in 2025 (was €64,045)
- Trade debts -€25,080
down €25,080 (-61.1%), from €41,078 to €15,997
- Other debts +€25,000
up €25,000, from €0 to €25,000
- Tax, wage and social debts -€22,167
down €22,167 (-19.1%), from €115,759 to €93,592
of which Remuneration and social security: -€28,431
- Gross operating margin +€80,648
up €80,648 (+111.9%), from €72,046 to €152,693
- Staff costs +€59,675
up €59,675 (+100.8%), from €59,187 to €118,862
- Depreciation +€17,021
new in 2025: €17,021
- Taxes -€5,550
down €5,550 (-86.0%), from €6,452 to €902
- Other operating charges -€1,926
down €1,926 (-34.8%), from €5,530 to €3,604
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 | €295,310 | €211,724 | -€83,586 | -28.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €24,153 | €51,474 | +€27,321 | +113.1% |
| Tangible fixed assets | 22/27 | €19,653 | €46,974 | +€27,321 | +139.0% |
| Plant, machinery and equipment | 23 | €6,942 | €1,322 | -€5,620 | -81.0% |
| Furniture and vehicles | 24 | €12,711 | €45,652 | +€32,940 | +259.1% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €271,156 | €160,250 | -€110,906 | -40.9% |
| Stocks and contracts in progress | 3 | €91,972 | €39,712 | -€52,260 | -56.8% |
| Stocks | 30/36 | €91,972 | €39,712 | -€52,260 | -56.8% |
| Amounts receivable within one year | 40/41 | €168,174 | €100,225 | -€67,949 | -40.4% |
| Trade receivables | 40 | €165,617 | €97,669 | -€67,949 | -41.0% |
| Other amounts receivable | 41 | €2,557 | €2,557 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,011 | €20,313 | +€9,302 | +84.5% |
| Total equity and liabilities | 10/49 | €295,310 | €211,724 | -€83,586 | -28.3% |
| Equity | 10/15 | €74,428 | €77,135 | +€2,706 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,968 | €56,675 | +€2,706 | +5.0% |
| Amounts payable | 17/49 | €220,882 | €134,589 | -€86,292 | -39.1% |
| Amounts payable within one year | 42/48 | €220,882 | €134,589 | -€86,292 | -39.1% |
| Trade debts | 44 | €41,078 | €15,997 | -€25,080 | -61.1% |
| Suppliers | 440/4 | €41,078 | €15,997 | -€25,080 | -61.1% |
| Advances received on contracts in progress | 46 | €64,045 | - | -€64,045 | |
| Taxes, remuneration and social security | 45 | €115,759 | €93,592 | -€22,167 | -19.1% |
| Taxes | 450/3 | €2,738 | €9,003 | +€6,265 | +228.8% |
| Remuneration and social security | 454/9 | €113,021 | €84,589 | -€28,431 | -25.2% |
| Other amounts payable | 47/48 | €0 | €25,000 | +€25,000 | |
| Remuneration, social security and pensions | 62 | €59,187 | €118,862 | +€59,675 | +100.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17,021 | +€17,021 | |
| Other operating charges | 640/8 | €5,530 | €3,604 | -€1,926 | -34.8% |
| Non-recurring operating charges | 66A | - | €9,533 | +€9,533 | |
| Gross operating margin | 9900 | €72,046 | €152,693 | +€80,648 | +111.9% |
| Operating profit (loss) | 9901 | €7,328 | €3,673 | -€3,655 | -49.9% |
| Financial charges | 65/66B | €164 | €64 | -€100 | -60.8% |
| Recurring financial charges | 65 | €164 | €64 | -€100 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €7,164 | €3,609 | -€3,555 | -49.6% |
| Income taxes | 67/77 | €6,452 | €902 | -€5,550 | -86.0% |
| Profit (loss) for the period | 9904 | €712 | €2,706 | +€1,995 | +280.3% |
| Profit (loss) for the period to be appropriated | 9905 | €712 | €2,706 | +€1,995 | +280.3% |
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 1 October 2026 via checked.be.