DAM-ART-CO: 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.
DAM-ART-CO
Largest movements
- Tangible fixed assets -€7,105
down €7,105 (-7.3%), from €97,399 to €90,295
of which Land and buildings: -€6,795
- Cash +€3,283
up €3,283 (+136%), from €2,413 to €5,696
mainly Accrued charges and deferred income (+€16,261) and Depreciation (+€7,105)
- Profit (loss) carried forward -€21,289
down €21,289 (-22.5%), from -€94,691 to -€115,981
- Accrued charges and deferred income +€16,261
up €16,261 (+111%), from €14,660 to €30,921
- Gross operating margin +€39,017
up €39,017, from -€33,347 to €5,670
- Other operating charges +€1,851
up €1,851 (+57.8%), from €3,202 to €5,053
- Financial charges -€858
down €858 (-5.5%), from €15,660 to €14,802
- Depreciation -€715
down €715 (-9.1%), from €7,819 to €7,105
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 | €202,767 | €199,065 | -€3,703 | -1.8% |
| Fixed assets | 21/28 | €97,399 | €90,295 | -€7,105 | -7.3% |
| Tangible fixed assets | 22/27 | €97,399 | €90,295 | -€7,105 | -7.3% |
| Land and buildings | 22 | €96,453 | €89,659 | -€6,795 | -7.0% |
| Furniture and vehicles | 24 | €946 | €636 | -€310 | -32.8% |
| Current assets | 29/58 | €105,368 | €108,770 | +€3,402 | +3.2% |
| Stocks and contracts in progress | 3 | €102,109 | €102,109 | = | 0.0% |
| Stocks | 30/36 | €102,109 | €102,109 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €845 | €964 | +€119 | +14.1% |
| Trade receivables | 40 | €778 | €955 | +€177 | +22.7% |
| Other amounts receivable | 41 | €67 | €9 | -€58 | -86.0% |
| Cash at bank and in hand | 54/58 | €2,413 | €5,696 | +€3,283 | +136% |
| Total equity and liabilities | 10/49 | €202,767 | €199,065 | -€3,703 | -1.8% |
| Equity | 10/15 | -€26,491 | -€47,781 | -€21,289 | -80.4% |
| Contributions | 10/11 | €68,200 | €68,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,691 | -€115,981 | -€21,289 | -22.5% |
| Amounts payable | 17/49 | €229,259 | €246,845 | +€17,587 | +7.7% |
| Amounts payable after more than one year | 17 | €213,306 | €212,887 | -€419 | -0.2% |
| Financial debts | 170/4 | €213,306 | €212,887 | -€419 | -0.2% |
| Amounts payable within one year | 42/48 | €1,293 | €3,037 | +€1,744 | +135% |
| Trade debts | 44 | €1,141 | €3,037 | +€1,896 | +166% |
| Suppliers | 440/4 | €1,141 | €3,037 | +€1,896 | +166% |
| Taxes, remuneration and social security | 45 | €152 | - | -€152 | |
| Taxes | 450/3 | €152 | - | -€152 | |
| Accrued charges and deferred income | 492/3 | €14,660 | €30,921 | +€16,261 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,819 | €7,105 | -€715 | -9.1% |
| Other operating charges | 640/8 | €3,202 | €5,053 | +€1,851 | +57.8% |
| Gross operating margin | 9900 | -€33,347 | €5,670 | +€39,017 | |
| Operating profit (loss) | 9901 | -€44,368 | -€6,487 | +€37,881 | +85.4% |
| Financial income | 75/76B | €74 | - | -€74 | |
| Recurring financial income | 75 | €74 | - | -€74 | |
| Financial charges | 65/66B | €15,660 | €14,802 | -€858 | -5.5% |
| Recurring financial charges | 65 | €15,660 | €14,802 | -€858 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€59,954 | -€21,289 | +€38,665 | +64.5% |
| Profit (loss) for the period | 9904 | -€59,954 | -€21,289 | +€38,665 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,954 | -€21,289 | +€38,665 | +64.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.