DAMA CONSEIL: 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 CONSEIL
Largest movements
- Receivables within one year +€264,000
up €264,000 (+133.3%), from €198,000 to €462,000
- Cash +€120,159
up €120,159 (+45.2%), from €265,720 to €385,879
mainly Net result for the year (+€372,426) and Tax, wage and social debts (+€11,733)
- Profit (loss) carried forward +€372,426
up €372,426 (+118.2%), from €315,178 to €687,604
- Tax, wage and social debts +€11,733
up €11,733 (+8.2%), from €143,542 to €155,275
- Gross operating margin +€76,353
up €76,353 (+18.5%), from €413,647 to €490,000
- Taxes +€19,082
up €19,082 (+19.4%), from €98,393 to €117,475
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 | €463,720 | €847,879 | +€384,159 | +82.8% |
| Current assets | 29/58 | €463,720 | €847,879 | +€384,159 | +82.8% |
| Amounts receivable within one year | 40/41 | €198,000 | €462,000 | +€264,000 | +133.3% |
| Other amounts receivable | 41 | €198,000 | €462,000 | +€264,000 | +133.3% |
| Cash at bank and in hand | 54/58 | €265,720 | €385,879 | +€120,159 | +45.2% |
| Total equity and liabilities | 10/49 | €463,720 | €847,879 | +€384,159 | +82.8% |
| Equity | 10/15 | €320,178 | €692,604 | +€372,426 | +116.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315,178 | €687,604 | +€372,426 | +118.2% |
| Amounts payable | 17/49 | €143,542 | €155,275 | +€11,733 | +8.2% |
| Amounts payable within one year | 42/48 | €143,542 | €155,275 | +€11,733 | +8.2% |
| Taxes, remuneration and social security | 45 | €143,542 | €155,275 | +€11,733 | +8.2% |
| Taxes | 450/3 | €143,542 | €155,275 | +€11,733 | +8.2% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €413,647 | €490,000 | +€76,353 | +18.5% |
| Operating profit (loss) | 9901 | €413,647 | €489,934 | +€76,287 | +18.4% |
| Financial charges | 65/66B | €76 | €33 | -€43 | -56.6% |
| Recurring financial charges | 65 | €76 | €33 | -€43 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €413,571 | €489,901 | +€76,330 | +18.5% |
| Income taxes | 67/77 | €98,393 | €117,475 | +€19,082 | +19.4% |
| Profit (loss) for the period | 9904 | €315,178 | €372,426 | +€57,248 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €315,178 | €372,426 | +€57,248 | +18.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.