DAM INVEST: what changed
DAM INVEST
Largest movements
- Cash -€18,994
down €18,994 (-97.6%), from €19,456 to €463
mainly Other debts (-€20,683) and Receivables within one year (-€16,612)
- Receivables within one year +€16,612
up €16,612 (+2,416%), from €688 to €17,300
- Tangible fixed assets -€7,626
down €7,626 (-8.7%), from €87,761 to €80,136
- Deferred charges and accrued income -€7,334
no longer reported in 2026 (was €7,334)
- Other debts -€20,683
down €20,683 (-98.1%), from €21,083 to €400
- Trade debts +€2,352
up €2,352 (+336%), from €700 to €3,052
- Gross operating margin -€17,849
down €17,849 (-49.7%), from €35,899 to €18,049
- Taxes -€4,053
down €4,053 (-94.0%), from €4,312 to €260
- Depreciation -€2,150
down €2,150 (-22.0%), from €9,775 to €7,626
- Other operating charges +€563
up €563 (+7.3%), from €7,748 to €8,311
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,239 | €97,898 | -€17,340 | -15.0% |
| Fixed assets | 21/28 | €87,761 | €80,136 | -€7,626 | -8.7% |
| Tangible fixed assets | 22/27 | €87,761 | €80,136 | -€7,626 | -8.7% |
| Land and buildings | 22 | €87,761 | €80,136 | -€7,626 | -8.7% |
| Current assets | 29/58 | €27,477 | €17,763 | -€9,715 | -35.4% |
| Amounts receivable within one year | 40/41 | €688 | €17,300 | +€16,612 | +2,416% |
| Other amounts receivable | 41 | €688 | €17,300 | +€16,612 | +2,416% |
| Cash at bank and in hand | 54/58 | €19,456 | €463 | -€18,994 | -97.6% |
| Deferred charges and accrued income | 490/1 | €7,334 | - | -€7,334 | |
| Total equity and liabilities | 10/49 | €115,239 | €97,898 | -€17,340 | -15.0% |
| Equity | 10/15 | €91,366 | €92,079 | +€713 | +0.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €60,380 | €61,093 | +€713 | +1.2% |
| Distributable reserves | 133 | €60,380 | €61,093 | +€713 | +1.2% |
| Amounts payable | 17/49 | €23,872 | €5,819 | -€18,054 | -75.6% |
| Amounts payable within one year | 42/48 | €21,782 | €3,711 | -€18,071 | -83.0% |
| Trade debts | 44 | €700 | €3,052 | +€2,352 | +336% |
| Suppliers | 440/4 | €700 | €3,052 | +€2,352 | +336% |
| Taxes, remuneration and social security | 45 | - | €260 | +€260 | |
| Taxes | 450/3 | - | €260 | +€260 | |
| Other amounts payable | 47/48 | €21,083 | €400 | -€20,683 | -98.1% |
| Accrued charges and deferred income | 492/3 | €2,090 | €2,107 | +€17 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,775 | €7,626 | -€2,150 | -22.0% |
| Other operating charges | 640/8 | €7,748 | €8,311 | +€563 | +7.3% |
| Gross operating margin | 9900 | €35,899 | €18,049 | -€17,849 | -49.7% |
| Operating profit (loss) | 9901 | €18,375 | €2,113 | -€16,263 | -88.5% |
| Financial charges | 65/66B | €1,126 | €1,140 | +€14 | +1.3% |
| Recurring financial charges | 65 | €1,126 | €1,140 | +€14 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €17,250 | €973 | -€16,277 | -94.4% |
| Income taxes | 67/77 | €4,312 | €260 | -€4,053 | -94.0% |
| Profit (loss) for the period | 9904 | €12,937 | €713 | -€12,224 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,937 | €713 | -€12,224 | -94.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.