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 +€56,855
up €56,855 (+64.6%), from €88,075 to €144,930
of which Other amounts receivable: +€45,281
- Cash -€23,472
down €23,472 (-13.1%), from €178,765 to €155,293
mainly Receivables within one year (-€56,855) and Tax, wage and social debts (-€26,298)
- Tangible fixed assets -€20,650
down €20,650 (-10.8%), from €191,581 to €170,930
- Reserves +€37,684
up €37,684 (+37.8%), from €99,760 to €137,444
of which Distributable reserves: +€37,684
- Tax, wage and social debts -€26,298
down €26,298 (-63.1%), from €41,688 to €15,390
- Gross operating margin -€15,326
down €15,326 (-15.5%), from €98,833 to €83,507
- Other operating charges -€5,631
down €5,631 (-81.9%), from €6,877 to €1,246
- Financial charges +€4,171
up €4,171 (+300.6%), from €1,388 to €5,559
- Financial income +€1,855
up €1,855 (+79.7%), from €2,329 to €4,184
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 | €460,276 | €473,988 | +€13,712 | +3.0% |
| Fixed assets | 21/28 | €191,581 | €170,930 | -€20,650 | -10.8% |
| Tangible fixed assets | 22/27 | €191,581 | €170,930 | -€20,650 | -10.8% |
| Land and buildings | 22 | €191,581 | €170,930 | -€20,650 | -10.8% |
| Current assets | 29/58 | €268,696 | €303,058 | +€34,363 | +12.8% |
| Amounts receivable within one year | 40/41 | €88,075 | €144,930 | +€56,855 | +64.6% |
| Trade receivables | 40 | €11,384 | €22,958 | +€11,574 | +101.7% |
| Other amounts receivable | 41 | €76,690 | €121,972 | +€45,281 | +59.0% |
| Cash at bank and in hand | 54/58 | €178,765 | €155,293 | -€23,472 | -13.1% |
| Deferred charges and accrued income | 490/1 | €1,856 | €2,835 | +€979 | +52.8% |
| Total equity and liabilities | 10/49 | €460,276 | €473,988 | +€13,712 | +3.0% |
| Equity | 10/15 | €416,697 | €454,380 | +€37,684 | +9.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €99,760 | €137,444 | +€37,684 | +37.8% |
| Tax-exempt reserves | 132 | €1,052 | €1,052 | = | 0.0% |
| Distributable reserves | 133 | €98,708 | €136,392 | +€37,684 | +38.2% |
| Profit (loss) carried forward | 14 | €256,936 | €256,936 | = | 0.0% |
| Amounts payable | 17/49 | €43,579 | €19,608 | -€23,971 | -55.0% |
| Amounts payable within one year | 42/48 | €43,579 | €19,608 | -€23,971 | -55.0% |
| Trade debts | 44 | €1,891 | €4,218 | +€2,327 | +123.0% |
| Suppliers | 440/4 | €1,891 | €4,218 | +€2,327 | +123.0% |
| Taxes, remuneration and social security | 45 | €41,688 | €15,390 | -€26,298 | -63.1% |
| Taxes | 450/3 | €41,688 | €15,390 | -€26,298 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,650 | €20,650 | = | 0.0% |
| Other operating charges | 640/8 | €6,877 | €1,246 | -€5,631 | -81.9% |
| Gross operating margin | 9900 | €98,833 | €83,507 | -€15,326 | -15.5% |
| Operating profit (loss) | 9901 | €71,306 | €61,611 | -€9,695 | -13.6% |
| Financial income | 75/76B | €2,329 | €4,184 | +€1,855 | +79.7% |
| Recurring financial income | 75 | €2,329 | €4,184 | +€1,855 | +79.7% |
| Financial charges | 65/66B | €1,388 | €5,559 | +€4,171 | +300.6% |
| Recurring financial charges | 65 | €1,388 | €5,559 | +€4,171 | +300.6% |
| Profit (loss) for the period before taxes | 9903 | €72,247 | €60,236 | -€12,011 | -16.6% |
| Income taxes | 67/77 | €21,631 | €22,553 | +€922 | +4.3% |
| Profit (loss) for the period | 9904 | €50,616 | €37,684 | -€12,933 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,616 | €37,684 | -€12,933 | -25.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.