DAMA GROUP: 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 GROUP
Largest movements
- Cash +€7,998
up €7,998 (+15.5%), from €51,492 to €59,490
mainly Net result for the year (+€40,649) and Depreciation (+€7,642)
- Tangible fixed assets +€2,556
up €2,556 (+8.6%), from €29,598 to €32,154
of which Plant, machinery and equipment: +€5,245
- Stocks and contracts +€1,873
up €1,873 (+773.4%), from €242 to €2,115
- Receivables within one year +€1,758
up €1,758 (+14.7%), from €11,975 to €13,732
of which Other amounts receivable: +€7,868
- Reserves +€40,640
up €40,640 (+90.3%), from €45,000 to €85,640
- Tax, wage and social debts -€24,069
no longer reported in 2025 (was €24,069)
- Debts after one year -€4,265
down €4,265 (-26.9%), from €15,879 to €11,614
- Trade debts +€1,443
up €1,443 (+189.8%), from €760 to €2,203
- Gross operating margin -€4,463
down €4,463 (-5.6%), from €79,439 to €74,976
- Taxes -€3,962
down €3,962 (-16.6%), from €23,864 to €19,902
- Depreciation +€2,378
up €2,378 (+45.2%), from €5,264 to €7,642
- Financial charges +€1,686
up €1,686 (+41.1%), from €4,099 to €5,785
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 | €94,885 | €108,845 | +€13,960 | +14.7% |
| Formation expenses | 20 | €903 | €676 | -€228 | -25.2% |
| Fixed assets | 21/28 | €29,598 | €32,154 | +€2,556 | +8.6% |
| Tangible fixed assets | 22/27 | €29,598 | €32,154 | +€2,556 | +8.6% |
| Plant, machinery and equipment | 23 | €19,342 | €24,586 | +€5,245 | +27.1% |
| Furniture and vehicles | 24 | €10,256 | €7,567 | -€2,689 | -26.2% |
| Current assets | 29/58 | €64,384 | €76,016 | +€11,632 | +18.1% |
| Stocks and contracts in progress | 3 | €242 | €2,115 | +€1,873 | +773.4% |
| Stocks | 30/36 | €242 | €2,115 | +€1,873 | +773.4% |
| Amounts receivable within one year | 40/41 | €11,975 | €13,732 | +€1,758 | +14.7% |
| Trade receivables | 40 | €11,975 | €5,864 | -€6,111 | -51.0% |
| Other amounts receivable | 41 | - | €7,868 | +€7,868 | |
| Cash at bank and in hand | 54/58 | €51,492 | €59,490 | +€7,998 | +15.5% |
| Deferred charges and accrued income | 490/1 | €675 | €679 | +€4 | +0.6% |
| Total equity and liabilities | 10/49 | €94,885 | €108,845 | +€13,960 | +14.7% |
| Equity | 10/15 | €50,114 | €90,763 | +€40,649 | +81.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €85,640 | +€40,640 | +90.3% |
| Distributable reserves | 133 | €45,000 | €85,640 | +€40,640 | +90.3% |
| Profit (loss) carried forward | 14 | €114 | €123 | +€9 | +8.1% |
| Amounts payable | 17/49 | €44,771 | €18,082 | -€26,689 | -59.6% |
| Amounts payable after more than one year | 17 | €15,879 | €11,614 | -€4,265 | -26.9% |
| Financial debts | 170/4 | €15,879 | €11,614 | -€4,265 | -26.9% |
| Amounts payable within one year | 42/48 | €28,892 | €6,467 | -€22,424 | -77.6% |
| Current portion of amounts payable after more than one year | 42 | €4,062 | €4,265 | +€202 | +5.0% |
| Trade debts | 44 | €760 | €2,203 | +€1,443 | +189.8% |
| Suppliers | 440/4 | €760 | €2,203 | +€1,443 | +189.8% |
| Taxes, remuneration and social security | 45 | €24,069 | - | -€24,069 | |
| Taxes | 450/3 | €24,069 | - | -€24,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,264 | €7,642 | +€2,378 | +45.2% |
| Other operating charges | 640/8 | €1,102 | €1,008 | -€94 | -8.6% |
| Gross operating margin | 9900 | €79,439 | €74,976 | -€4,463 | -5.6% |
| Operating profit (loss) | 9901 | €73,073 | €66,326 | -€6,747 | -9.2% |
| Financial income | 75/76B | €4 | €10 | +€6 | +156.9% |
| Recurring financial income | 75 | €4 | €10 | +€6 | +156.9% |
| Financial charges | 65/66B | €4,099 | €5,785 | +€1,686 | +41.1% |
| Recurring financial charges | 65 | €4,099 | €5,785 | +€1,686 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €68,978 | €60,551 | -€8,427 | -12.2% |
| Income taxes | 67/77 | €23,864 | €19,902 | -€3,962 | -16.6% |
| Profit (loss) for the period | 9904 | €45,114 | €40,649 | -€4,465 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,114 | €40,649 | -€4,465 | -9.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.