Dama: what changed
Two fiscal 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.
Dama
Largest movements
- Deferred charges and accrued income +€8,224
up €8,224 (+2.5%), from €322,634 to €330,858
- Receivables within one year -€7,583
down €7,583 (-72.9%), from €10,406 to €2,823
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€831
up €831 (+128.7%), from €646 to €1,477
- Taxes +€561
up €561 (+263.6%), from €213 to €774
- Financial income -€154
down €154 (-4.2%), from €3,705 to €3,551
- Other operating charges +€128
up €128 (+8.7%), from €1,466 to €1,594
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,084 | €448,077 | -€7 | 0.0% |
| Fixed assets | 21/28 | €9,812 | €9,353 | -€459 | -4.7% |
| Tangible fixed assets | 22/27 | €9,812 | €9,353 | -€459 | -4.7% |
| Land and buildings | 22 | €9,812 | €9,353 | -€459 | -4.7% |
| Current assets | 29/58 | €438,272 | €438,724 | +€452 | +0.1% |
| Amounts receivable after more than one year | 29 | €105,000 | €105,000 | = | 0.0% |
| Other amounts receivable | 291 | €105,000 | €105,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,406 | €2,823 | -€7,583 | -72.9% |
| Other amounts receivable | 41 | €10,406 | €2,823 | -€7,583 | -72.9% |
| Cash at bank and in hand | 54/58 | €232 | €43 | -€189 | -81.5% |
| Deferred charges and accrued income | 490/1 | €322,634 | €330,858 | +€8,224 | +2.5% |
| Total equity and liabilities | 10/49 | €448,084 | €448,077 | -€7 | 0.0% |
| Equity | 10/15 | €436,468 | €438,516 | +€2,048 | +0.5% |
| Contributions | 10/11 | €45,860 | €45,860 | = | 0.0% |
| Reserves | 13 | €4,586 | €4,586 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,586 | €4,586 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,586 | €4,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | €386,022 | €388,070 | +€2,048 | +0.5% |
| Amounts payable | 17/49 | €11,616 | €9,561 | -€2,055 | -17.7% |
| Amounts payable within one year | 42/48 | €11,216 | €9,161 | -€2,055 | -18.3% |
| Trade debts | 44 | €5,444 | €7,784 | +€2,341 | +43.0% |
| Suppliers | 440/4 | €5,444 | €7,784 | +€2,341 | +43.0% |
| Taxes, remuneration and social security | 45 | €5,772 | €1,377 | -€4,396 | -76.1% |
| Taxes | 450/3 | €5,772 | €1,377 | -€4,396 | -76.1% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €459 | = | 0.0% |
| Other operating charges | 640/8 | €1,466 | €1,594 | +€128 | +8.7% |
| Gross operating margin | 9900 | €646 | €1,477 | +€831 | +128.7% |
| Operating profit (loss) | 9901 | -€1,279 | -€576 | +€704 | +55.0% |
| Financial income | 75/76B | €3,705 | €3,551 | -€154 | -4.2% |
| Recurring financial income | 75 | €3,705 | €3,551 | -€154 | -4.2% |
| Financial charges | 65/66B | €166 | €153 | -€13 | -7.6% |
| Recurring financial charges | 65 | €166 | €153 | -€13 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €2,259 | €2,822 | +€562 | +24.9% |
| Income taxes | 67/77 | €213 | €774 | +€561 | +263.6% |
| Profit (loss) for the period | 9904 | €2,046 | €2,048 | +€1 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,046 | €2,048 | +€1 | +0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.