DAMA & CO: 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 & CO
Largest movements
- Receivables within one year -€41,590
down €41,590 (-76.7%), from €54,190 to €12,600
of which Other amounts receivable: -€41,590
- Tangible fixed assets +€8,511
up €8,511 (+2.3%), from €366,660 to €375,171
of which Land and buildings: +€10,097
- Cash +€7,773
up €7,773 (+1,880%), from €414 to €8,187
mainly Other debts (+€107,585) and Receivables within one year (+€41,590)
- Profit (loss) carried forward -€114,399
down €114,399, from €57,511 to -€56,887
- Other debts +€107,585
up €107,585 (+41.1%), from €261,781 to €369,366
- Reserves -€24,065
down €24,065 (-100%), from €24,065 to €0
- Write-downs +€171,342
new in 2025: €171,342
- Gross operating margin +€44,397
up €44,397 (+406%), from €10,943 to €55,340
- Financial charges -€3,846
down €3,846 (-70.8%), from €5,433 to €1,587
- Taxes -€2,176
down €2,176 (-91.5%), from €2,378 to €203
- Other operating charges -€831
down €831 (-21.8%), from €3,817 to €2,986
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 | €433,701 | €405,352 | -€28,349 | -6.5% |
| Fixed assets | 21/28 | €366,660 | €375,171 | +€8,511 | +2.3% |
| Tangible fixed assets | 22/27 | €366,660 | €375,171 | +€8,511 | +2.3% |
| Land and buildings | 22 | €361,401 | €371,497 | +€10,097 | +2.8% |
| Plant, machinery and equipment | 23 | €5,259 | €3,674 | -€1,586 | -30.1% |
| Current assets | 29/58 | €67,041 | €30,181 | -€36,860 | -55.0% |
| Amounts receivable within one year | 40/41 | €54,190 | €12,600 | -€41,590 | -76.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €54,190 | €12,600 | -€41,590 | -76.7% |
| Cash at bank and in hand | 54/58 | €414 | €8,187 | +€7,773 | +1,880% |
| Deferred charges and accrued income | 490/1 | €12,437 | €9,394 | -€3,043 | -24.5% |
| Total equity and liabilities | 10/49 | €433,701 | €405,352 | -€28,349 | -6.5% |
| Equity | 10/15 | €100,177 | -€38,287 | -€138,464 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,065 | €0 | -€24,065 | -100% |
| Distributable reserves | 133 | €24,065 | €0 | -€24,065 | -100% |
| Profit (loss) carried forward | 14 | €57,511 | -€56,887 | -€114,399 | |
| Amounts payable | 17/49 | €333,524 | €443,640 | +€110,116 | +33.0% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Other amounts payable | 178/9 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €263,524 | €373,640 | +€110,116 | +41.8% |
| Trade debts | 44 | €486 | €1,212 | +€726 | +149% |
| Suppliers | 440/4 | €486 | €1,212 | +€726 | +149% |
| Taxes, remuneration and social security | 45 | €1,256 | €3,062 | +€1,806 | +144% |
| Taxes | 450/3 | €1,256 | €3,062 | +€1,806 | +144% |
| Other amounts payable | 47/48 | €261,781 | €369,366 | +€107,585 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,665 | €18,159 | +€494 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €171,342 | +€171,342 | |
| Other operating charges | 640/8 | €3,817 | €2,986 | -€831 | -21.8% |
| Gross operating margin | 9900 | €10,943 | €55,340 | +€44,397 | +406% |
| Operating profit (loss) | 9901 | -€10,538 | -€137,148 | -€126,610 | -1,201% |
| Financial income | 75/76B | €886 | €474 | -€413 | -46.6% |
| Recurring financial income | 75 | €886 | €474 | -€413 | -46.6% |
| Financial charges | 65/66B | €5,433 | €1,587 | -€3,846 | -70.8% |
| Recurring financial charges | 65 | €5,433 | €1,587 | -€3,846 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,086 | -€138,262 | -€123,176 | -817% |
| Income taxes | 67/77 | €2,378 | €203 | -€2,176 | -91.5% |
| Profit (loss) for the period | 9904 | -€17,464 | -€138,464 | -€121,001 | -693% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,464 | -€138,464 | -€121,001 | -693% |
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 23 October 2026 via checked.be.