DAM consulting: 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 consulting
Largest movements
- Receivables within one year -€21,574
down €21,574 (-58.3%), from €37,006 to €15,431
of which Other amounts receivable: -€16,854
- Receivables after one year +€20,882
up €20,882 (+8.8%), from €238,211 to €259,092
- Profit (loss) carried forward -€7,945
down €7,945 (-3.1%), from €253,847 to €245,902
- Short-term financial debts +€4,921
new in 2025: €4,921
- Gross operating margin +€107,306
up €107,306 (+93.0%), from -€115,433 to -€8,126
- Financial income -€1,348
down €1,348 (-21.0%), from €6,428 to €5,080
- Financial charges +€1,155
up €1,155 (+1,040%), from €111 to €1,266
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 | €283,841 | €278,695 | -€5,146 | -1.8% |
| Fixed assets | 21/28 | €5,234 | €4,036 | -€1,198 | -22.9% |
| Tangible fixed assets | 22/27 | €5,234 | €4,036 | -€1,198 | -22.9% |
| Furniture and vehicles | 24 | €5,234 | €4,036 | -€1,198 | -22.9% |
| Current assets | 29/58 | €278,607 | €274,659 | -€3,948 | -1.4% |
| Amounts receivable after more than one year | 29 | €238,211 | €259,092 | +€20,882 | +8.8% |
| Other amounts receivable | 291 | €238,211 | €259,092 | +€20,882 | +8.8% |
| Amounts receivable within one year | 40/41 | €37,006 | €15,431 | -€21,574 | -58.3% |
| Trade receivables | 40 | €20,152 | €15,431 | -€4,720 | -23.4% |
| Other amounts receivable | 41 | €16,854 | - | -€16,854 | |
| Cash at bank and in hand | 54/58 | €1,699 | €13 | -€1,686 | -99.2% |
| Deferred charges and accrued income | 490/1 | €1,693 | €122 | -€1,570 | -92.8% |
| Total equity and liabilities | 10/49 | €283,841 | €278,695 | -€5,146 | -1.8% |
| Equity | 10/15 | €272,447 | €264,502 | -€7,945 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €253,847 | €245,902 | -€7,945 | -3.1% |
| Amounts payable | 17/49 | €11,394 | €14,193 | +€2,799 | +24.6% |
| Amounts payable within one year | 42/48 | €11,394 | €14,193 | +€2,799 | +24.6% |
| Financial debts | 43 | - | €4,921 | +€4,921 | |
| Credit institutions | 430/8 | - | €4,921 | +€4,921 | |
| Trade debts | 44 | €7,992 | €8,565 | +€573 | +7.2% |
| Suppliers | 440/4 | €7,992 | €8,565 | +€573 | +7.2% |
| Taxes, remuneration and social security | 45 | €3,402 | €707 | -€2,695 | -79.2% |
| Taxes | 450/3 | €3,402 | €707 | -€2,695 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,223 | €1,198 | -€26 | -2.1% |
| Other operating charges | 640/8 | €1,053 | €822 | -€232 | -22.0% |
| Non-recurring operating charges | 66A | €2,338 | - | -€2,338 | |
| Gross operating margin | 9900 | -€115,433 | -€8,126 | +€107,306 | +93.0% |
| Operating profit (loss) | 9901 | -€120,047 | -€10,146 | +€109,901 | +91.5% |
| Financial income | 75/76B | €6,428 | €5,080 | -€1,348 | -21.0% |
| Recurring financial income | 75 | €6,428 | €5,080 | -€1,348 | -21.0% |
| Financial charges | 65/66B | €111 | €1,266 | +€1,155 | +1,040% |
| Recurring financial charges | 65 | €111 | €1,266 | +€1,155 | +1,040% |
| Profit (loss) for the period before taxes | 9903 | -€113,730 | -€6,332 | +€107,398 | +94.4% |
| Income taxes | 67/77 | €2,034 | €1,613 | -€421 | -20.7% |
| Profit (loss) for the period | 9904 | -€115,764 | -€7,945 | +€107,819 | +93.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€115,764 | -€7,945 | +€107,819 | +93.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.