DAM'S GRAFIX: 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'S GRAFIX
Largest movements
- Receivables within one year -€15,963
down €15,963 (-24.6%), from €64,982 to €49,019
of which Trade receivables: -€17,996
- Deferred charges and accrued income +€1,425
up €1,425 (+152.9%), from €932 to €2,357
- Other debts -€11,500
down €11,500 (-53.5%), from €21,500 to €10,000
- Trade debts -€5,603
down €5,603 (-49.2%), from €11,387 to €5,784
- Short-term financial debts +€4,806
up €4,806 (+24.0%), from €20,009 to €24,816
- Profit (loss) carried forward +€4,236
up €4,236 (+21.6%), from €19,615 to €23,852
- Tax, wage and social debts -€4,228
down €4,228 (-26.2%), from €16,113 to €11,885
- Gross operating margin -€30,116
down €30,116 (-49.8%), from €60,494 to €30,378
- Taxes -€3,832
down €3,832 (-45.5%), from €8,412 to €4,580
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,139 | €113,923 | -€15,216 | -11.8% |
| Fixed assets | 21/28 | €26,039 | €26,314 | +€276 | +1.1% |
| Tangible fixed assets | 22/27 | €25,989 | €26,264 | +€276 | +1.1% |
| Land and buildings | 22 | €21,859 | €19,198 | -€2,661 | -12.2% |
| Plant, machinery and equipment | 23 | €3,088 | €2,160 | -€928 | -30.1% |
| Furniture and vehicles | 24 | €1,041 | €4,906 | +€3,865 | +371.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €103,100 | €87,609 | -€15,491 | -15.0% |
| Stocks and contracts in progress | 3 | €37,186 | €36,233 | -€953 | -2.6% |
| Stocks | 30/36 | €37,186 | €36,233 | -€953 | -2.6% |
| Amounts receivable within one year | 40/41 | €64,982 | €49,019 | -€15,963 | -24.6% |
| Trade receivables | 40 | €33,710 | €15,713 | -€17,996 | -53.4% |
| Other amounts receivable | 41 | €31,272 | €33,306 | +€2,033 | +6.5% |
| Deferred charges and accrued income | 490/1 | €932 | €2,357 | +€1,425 | +152.9% |
| Total equity and liabilities | 10/49 | €129,139 | €113,923 | -€15,216 | -11.8% |
| Equity | 10/15 | €44,575 | €48,812 | +€4,236 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,360 | €6,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,615 | €23,852 | +€4,236 | +21.6% |
| Amounts payable | 17/49 | €84,563 | €65,111 | -€19,452 | -23.0% |
| Amounts payable after more than one year | 17 | €6,563 | €5,014 | -€1,550 | -23.6% |
| Financial debts | 170/4 | €6,563 | €5,014 | -€1,550 | -23.6% |
| Amounts payable within one year | 42/48 | €78,000 | €60,098 | -€17,902 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €8,991 | €7,613 | -€1,378 | -15.3% |
| Financial debts | 43 | €20,009 | €24,816 | +€4,806 | +24.0% |
| Credit institutions | 430/8 | €20,009 | €24,816 | +€4,806 | +24.0% |
| Trade debts | 44 | €11,387 | €5,784 | -€5,603 | -49.2% |
| Suppliers | 440/4 | €11,387 | €5,784 | -€5,603 | -49.2% |
| Taxes, remuneration and social security | 45 | €16,113 | €11,885 | -€4,228 | -26.2% |
| Taxes | 450/3 | €16,113 | €11,885 | -€4,228 | -26.2% |
| Other amounts payable | 47/48 | €21,500 | €10,000 | -€11,500 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,795 | €4,903 | +€108 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €450 | +€450 | |
| Other operating charges | 640/8 | €2,151 | €1,732 | -€418 | -19.4% |
| Gross operating margin | 9900 | €60,494 | €30,378 | -€30,116 | -49.8% |
| Operating profit (loss) | 9901 | €53,548 | €23,293 | -€30,256 | -56.5% |
| Financial income | 75/76B | €25 | €46 | +€21 | +83.6% |
| Recurring financial income | 75 | €25 | €46 | +€21 | +83.6% |
| Financial charges | 65/66B | €4,336 | €4,522 | +€186 | +4.3% |
| Recurring financial charges | 65 | €4,336 | €4,522 | +€186 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €49,238 | €18,817 | -€30,421 | -61.8% |
| Income taxes | 67/77 | €8,412 | €4,580 | -€3,832 | -45.5% |
| Profit (loss) for the period | 9904 | €40,826 | €14,236 | -€26,589 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,826 | €14,236 | -€26,589 | -65.1% |
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 11 October 2026 via checked.be.