DAM-GROEP: 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-GROEP
Largest movements
- Tangible fixed assets -€16,374
down €16,374 (-35.3%), from €46,432 to €30,058
of which Furniture and vehicles: -€15,629
- Stocks and contracts +€15,000
up €15,000 (+429%), from €3,500 to €18,500
- Cash -€13,445
down €13,445 (-58.1%), from €23,122 to €9,677
mainly Net result for the year (-€15,055) and Stocks and contracts (-€15,000)
- Receivables within one year -€11,014
down €11,014 (-78.9%), from €13,967 to €2,953
of which Trade receivables: -€10,658
- Reserves -€15,055
down €15,055 (-48.1%), from €31,330 to €16,275
of which Distributable reserves: -€14,305
- Current portion of long-term debt -€5,159
down €5,159 (-57.8%), from €8,929 to €3,771
- Debts after one year -€3,771
down €3,771 (-100%), from €3,771 to €0
- Other debts -€2,266
down €2,266 (-14.6%), from €15,498 to €13,232
- Gross operating margin -€20,406
down €20,406 (-58.3%), from €34,971 to €14,565
- Other operating charges +€7,510
up €7,510 (+168%), from €4,458 to €11,969
- Taxes -€4,623
down €4,623 (-85.4%), from €5,413 to €791
- Depreciation +€1,286
up €1,286 (+8.3%), from €15,550 to €16,836
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 | €89,358 | €63,052 | -€26,306 | -29.4% |
| Fixed assets | 21/28 | €46,432 | €30,058 | -€16,374 | -35.3% |
| Tangible fixed assets | 22/27 | €46,432 | €30,058 | -€16,374 | -35.3% |
| Plant, machinery and equipment | 23 | €2,247 | €1,502 | -€745 | -33.1% |
| Furniture and vehicles | 24 | €44,185 | €28,556 | -€15,629 | -35.4% |
| Current assets | 29/58 | €42,926 | €32,994 | -€9,932 | -23.1% |
| Stocks and contracts in progress | 3 | €3,500 | €18,500 | +€15,000 | +429% |
| Stocks | 30/36 | €3,500 | €18,500 | +€15,000 | +429% |
| Amounts receivable within one year | 40/41 | €13,967 | €2,953 | -€11,014 | -78.9% |
| Trade receivables | 40 | €12,945 | €2,288 | -€10,658 | -82.3% |
| Other amounts receivable | 41 | €1,022 | €665 | -€356 | -34.9% |
| Cash at bank and in hand | 54/58 | €23,122 | €9,677 | -€13,445 | -58.1% |
| Deferred charges and accrued income | 490/1 | €2,337 | €1,864 | -€473 | -20.2% |
| Total equity and liabilities | 10/49 | €89,358 | €63,052 | -€26,306 | -29.4% |
| Equity | 10/15 | €51,330 | €36,275 | -€15,055 | -29.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €31,330 | €16,275 | -€15,055 | -48.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,731 | €1,981 | -€750 | -27.5% |
| Distributable reserves | 133 | €26,599 | €12,294 | -€14,305 | -53.8% |
| Provisions and deferred taxes | 16 | €910 | €660 | -€250 | -27.5% |
| Deferred taxes | 168 | €910 | €660 | -€250 | -27.5% |
| Amounts payable | 17/49 | €37,118 | €26,116 | -€11,002 | -29.6% |
| Amounts payable after more than one year | 17 | €3,771 | €0 | -€3,771 | -100% |
| Financial debts | 170/4 | €3,771 | €0 | -€3,771 | -100% |
| Amounts payable within one year | 42/48 | €33,347 | €26,116 | -€7,231 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €8,929 | €3,771 | -€5,159 | -57.8% |
| Trade debts | 44 | €3,507 | €2,911 | -€597 | -17.0% |
| Suppliers | 440/4 | €3,507 | €2,911 | -€597 | -17.0% |
| Taxes, remuneration and social security | 45 | €5,413 | €6,204 | +€791 | +14.6% |
| Taxes | 450/3 | €5,413 | €6,204 | +€791 | +14.6% |
| Other amounts payable | 47/48 | €15,498 | €13,232 | -€2,266 | -14.6% |
| Non-recurring operating income | 76A | €4,000 | €0 | -€4,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,550 | €16,836 | +€1,286 | +8.3% |
| Other operating charges | 640/8 | €4,458 | €11,969 | +€7,510 | +168% |
| Gross operating margin | 9900 | €34,971 | €14,565 | -€20,406 | -58.3% |
| Operating profit (loss) | 9901 | €14,962 | -€14,240 | -€29,202 | |
| Financial income | 75/76B | €5 | €185 | +€180 | +3,729% |
| Recurring financial income | 75 | €5 | €185 | +€180 | +3,729% |
| Financial charges | 65/66B | €730 | €459 | -€271 | -37.1% |
| Recurring financial charges | 65 | €730 | €459 | -€271 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €14,237 | -€14,514 | -€28,751 | |
| Transfer from deferred taxes | 780 | €90 | €250 | +€160 | +179% |
| Transfer to deferred taxes | 680 | €1,000 | €0 | -€1,000 | -100% |
| Income taxes | 67/77 | €5,413 | €791 | -€4,623 | -85.4% |
| Profit (loss) for the period | 9904 | €7,914 | -€15,055 | -€22,968 | |
| Transfer from tax-exempt reserves | 789 | €269 | €750 | +€481 | +179% |
| Transfer to tax-exempt reserves | 689 | €3,000 | €0 | -€3,000 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €5,183 | -€14,305 | -€19,487 |
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 18 October 2026 via checked.be.