DAMA: 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.
DAMA
Largest movements
- Receivables within one year +€628,068
up €628,068 (+426%), from €147,544 to €775,612
of which Other amounts receivable: +€601,738
- Current investments -€500,000
down €500,000 (-100%), from €500,000 to €0
- Tangible fixed assets -€379,747
down €379,747 (-9.2%), from €4.1m to €3.8m
of which Plant, machinery and equipment: -€192,413
- Cash +€195,538
up €195,538 (+16.2%), from €1.2m to €1.4m
mainly Net result for the year (+€716,908) and Other debts (+€500,856)
- Stocks and contracts -€165,815
down €165,815 (-15.5%), from €1.1m to €902,059
- Other debts +€500,856
up €500,856 (+99.3%), from €504,537 to €1.0m
- Trade debts -€408,820
down €408,820 (-31.9%), from €1.3m to €872,579
- Reserves -€283,593
down €283,593 (-5.6%), from €5.1m to €4.8m
of which Distributable reserves: -€283,593
- Gross operating margin -€210,745
down €210,745 (-8.4%), from €2.5m to €2.3m
- Taxes -€63,825
down €63,825 (-20.9%), from €305,028 to €241,202
- Staff costs +€60,356
up €60,356 (+6.9%), from €880,283 to €940,639
- Depreciation +€27,052
up €27,052 (+7.4%), from €365,586 to €392,638
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 | €7,077,211 | €6,870,128 | -€207,082 | -2.9% |
| Fixed assets | 21/28 | €4,148,672 | €3,768,925 | -€379,747 | -9.2% |
| Tangible fixed assets | 22/27 | €4,148,667 | €3,768,920 | -€379,747 | -9.2% |
| Land and buildings | 22 | €3,380,429 | €3,214,603 | -€165,826 | -4.9% |
| Plant, machinery and equipment | 23 | €703,876 | €511,463 | -€192,413 | -27.3% |
| Furniture and vehicles | 24 | €64,362 | €42,853 | -€21,509 | -33.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €2,928,539 | €3,101,204 | +€172,665 | +5.9% |
| Stocks and contracts in progress | 3 | €1,067,873 | €902,059 | -€165,815 | -15.5% |
| Stocks | 30/36 | €1,067,873 | €902,059 | -€165,815 | -15.5% |
| Amounts receivable within one year | 40/41 | €147,544 | €775,612 | +€628,068 | +426% |
| Trade receivables | 40 | €99,878 | €126,209 | +€26,330 | +26.4% |
| Other amounts receivable | 41 | €47,665 | €649,403 | +€601,738 | +1,262% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100% |
| Cash at bank and in hand | 54/58 | €1,207,493 | €1,403,031 | +€195,538 | +16.2% |
| Deferred charges and accrued income | 490/1 | €5,629 | €20,502 | +€14,874 | +264% |
| Total equity and liabilities | 10/49 | €7,077,211 | €6,870,128 | -€207,082 | -2.9% |
| Equity | 10/15 | €5,160,591 | €4,876,998 | -€283,593 | -5.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €5,098,091 | €4,814,498 | -€283,593 | -5.6% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €5,091,841 | €4,808,248 | -€283,593 | -5.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,916,620 | €1,993,130 | +€76,510 | +4.0% |
| Amounts payable within one year | 42/48 | €1,916,620 | €1,992,240 | +€75,620 | +3.9% |
| Trade debts | 44 | €1,281,399 | €872,579 | -€408,820 | -31.9% |
| Suppliers | 440/4 | €1,281,399 | €872,579 | -€408,820 | -31.9% |
| Taxes, remuneration and social security | 45 | €130,684 | €114,268 | -€16,416 | -12.6% |
| Taxes | 450/3 | €9,251 | €21,493 | +€12,242 | +132% |
| Remuneration and social security | 454/9 | €121,433 | €92,775 | -€28,658 | -23.6% |
| Other amounts payable | 47/48 | €504,537 | €1,005,393 | +€500,856 | +99.3% |
| Accrued charges and deferred income | 492/3 | €0 | €890 | +€890 | |
| Remuneration, social security and pensions | 62 | €880,283 | €940,639 | +€60,356 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €365,586 | €392,638 | +€27,052 | +7.4% |
| Other operating charges | 640/8 | €45,646 | €31,416 | -€14,230 | -31.2% |
| Non-recurring operating charges | 66A | €11,795 | €0 | -€11,795 | -100% |
| Gross operating margin | 9900 | €2,517,016 | €2,306,272 | -€210,745 | -8.4% |
| Operating profit (loss) | 9901 | €1,213,706 | €941,578 | -€272,127 | -22.4% |
| Financial income | 75/76B | €3,442 | €19,784 | +€16,342 | +475% |
| Recurring financial income | 75 | €3,442 | €19,784 | +€16,342 | +475% |
| Financial charges | 65/66B | €3,461 | €3,252 | -€209 | -6.0% |
| Recurring financial charges | 65 | €3,461 | €3,252 | -€209 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €1,213,687 | €958,110 | -€255,577 | -21.1% |
| Income taxes | 67/77 | €305,028 | €241,202 | -€63,825 | -20.9% |
| Profit (loss) for the period | 9904 | €908,659 | €716,908 | -€191,752 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €908,659 | €716,908 | -€191,752 | -21.1% |
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 14 October 2026 via checked.be.