DAM HOEVE: 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 HOEVE
Largest movements
- Tangible fixed assets -€125,276
down €125,276 (-9.2%), from €1.4m to €1.2m
of which Land and buildings: -€72,615
- Receivables within one year -€17,461
down €17,461 (-83.4%), from €20,943 to €3,482
of which Other amounts receivable: -€18,599
- Debts after one year +€630,000
up €630,000 (+72.4%), from €870,000 to €1.5m
- Other debts -€411,857
down €411,857 (-67.5%), from €610,409 to €198,552
- Profit (loss) carried forward -€329,572
down €329,572 (-99.4%), from -€331,465 to -€661,037
- Trade debts -€30,279
down €30,279 (-83.8%), from €36,119 to €5,840
- Gross operating margin +€219,813
up €219,813, from -€70,151 to €149,662
- Staff costs +€149,620
up €149,620 (+75.9%), from €197,146 to €346,766
- Depreciation +€68,724
up €68,724 (+122.1%), from €56,289 to €125,013
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 | €1,406,025 | €1,270,868 | -€135,157 | -9.6% |
| Fixed assets | 21/28 | €1,364,013 | €1,238,737 | -€125,276 | -9.2% |
| Tangible fixed assets | 22/27 | €1,364,013 | €1,238,737 | -€125,276 | -9.2% |
| Land and buildings | 22 | €1,016,273 | €943,658 | -€72,615 | -7.1% |
| Plant, machinery and equipment | 23 | €196,927 | €173,906 | -€23,021 | -11.7% |
| Furniture and vehicles | 24 | €150,813 | €121,173 | -€29,640 | -19.7% |
| Current assets | 29/58 | €42,012 | €32,131 | -€9,881 | -23.5% |
| Stocks and contracts in progress | 3 | €15,376 | €17,183 | +€1,807 | +11.8% |
| Stocks | 30/36 | €15,376 | €17,183 | +€1,807 | +11.8% |
| Amounts receivable within one year | 40/41 | €20,943 | €3,482 | -€17,461 | -83.4% |
| Trade receivables | 40 | €1,472 | €2,610 | +€1,138 | +77.3% |
| Other amounts receivable | 41 | €19,471 | €872 | -€18,599 | -95.5% |
| Cash at bank and in hand | 54/58 | €3,470 | €8,184 | +€4,714 | +135.9% |
| Deferred charges and accrued income | 490/1 | €2,223 | €3,282 | +€1,059 | +47.6% |
| Total equity and liabilities | 10/49 | €1,406,025 | €1,270,868 | -€135,157 | -9.6% |
| Equity | 10/15 | -€131,465 | -€461,037 | -€329,572 | -250.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€331,465 | -€661,037 | -€329,572 | -99.4% |
| Amounts payable | 17/49 | €1,537,490 | €1,731,905 | +€194,415 | +12.6% |
| Amounts payable after more than one year | 17 | €870,000 | €1,500,000 | +€630,000 | +72.4% |
| Other amounts payable | 178/9 | €870,000 | €1,500,000 | +€630,000 | +72.4% |
| Amounts payable within one year | 42/48 | €667,490 | €231,905 | -€435,585 | -65.3% |
| Trade debts | 44 | €36,119 | €5,840 | -€30,279 | -83.8% |
| Suppliers | 440/4 | €36,119 | €5,840 | -€30,279 | -83.8% |
| Taxes, remuneration and social security | 45 | €20,962 | €27,513 | +€6,551 | +31.3% |
| Remuneration and social security | 454/9 | €20,962 | €27,513 | +€6,551 | +31.3% |
| Other amounts payable | 47/48 | €610,409 | €198,552 | -€411,857 | -67.5% |
| Remuneration, social security and pensions | 62 | €197,146 | €346,766 | +€149,620 | +75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,289 | €125,013 | +€68,724 | +122.1% |
| Other operating charges | 640/8 | €7,111 | €6,904 | -€207 | -2.9% |
| Gross operating margin | 9900 | -€70,151 | €149,662 | +€219,813 | |
| Operating profit (loss) | 9901 | -€330,697 | -€329,021 | +€1,676 | +0.5% |
| Financial income | 75/76B | €175 | €43 | -€132 | -75.4% |
| Recurring financial income | 75 | €175 | €43 | -€132 | -75.4% |
| Financial charges | 65/66B | €943 | €223 | -€720 | -76.4% |
| Recurring financial charges | 65 | €943 | €223 | -€720 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | -€331,465 | -€329,201 | +€2,264 | +0.7% |
| Income taxes | 67/77 | - | €371 | +€371 | |
| Profit (loss) for the period | 9904 | -€331,465 | -€329,572 | +€1,893 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€331,465 | -€329,572 | +€1,893 | +0.6% |
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 12 October 2026 via checked.be.