DAMABEL: 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.
DAMABEL
Largest movements
- Tangible fixed assets +€7,281
up €7,281 (+4.7%), from €153,556 to €160,837
of which Leasing and similar rights: +€41,995
- Receivables within one year +€4,334
up €4,334 (+81.8%), from €5,299 to €9,633
of which Other amounts receivable: +€3,711
- Stocks and contracts -€3,996
down €3,996 (-24.7%), from €16,202 to €12,206
- Cash -€2,374
down €2,374 (-7.4%), from €32,109 to €29,735
mainly Investment in fixed assets (net) (-€37,287) and Other debts (-€9,877)
- Other debts -€9,877
down €9,877 (-93.6%), from €10,551 to €674
- Current portion of long-term debt +€5,256
up €5,256 (+21.2%), from €24,755 to €30,011
- Reserves +€4,950
up €4,950 (+19.4%), from €25,494 to €30,444
of which Distributable reserves: +€10,860
- Trade debts +€4,439
up €4,439 (+55.5%), from €8,003 to €12,442
- Debts after one year +€4,419
up €4,419 (+4.9%), from €89,601 to €94,020
- Depreciation -€2,918
down €2,918 (-8.9%), from €32,924 to €30,006
- Taxes -€2,507
down €2,507 (-66.0%), from €3,796 to €1,289
- Gross operating margin -€2,406
down €2,406 (-4.3%), from €55,541 to €53,134
- Financial charges +€892
up €892 (+13.5%), from €6,588 to €7,480
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 | €207,177 | €212,422 | +€5,245 | +2.5% |
| Fixed assets | 21/28 | €153,556 | €160,837 | +€7,281 | +4.7% |
| Tangible fixed assets | 22/27 | €153,556 | €160,837 | +€7,281 | +4.7% |
| Land and buildings | 22 | €86,016 | €74,160 | -€11,855 | -13.8% |
| Plant, machinery and equipment | 23 | €1,748 | €4,751 | +€3,003 | +171.7% |
| Furniture and vehicles | 24 | €65,792 | €39,931 | -€25,861 | -39.3% |
| Leasing and similar rights | 25 | - | €41,995 | +€41,995 | |
| Current assets | 29/58 | €53,621 | €51,585 | -€2,036 | -3.8% |
| Stocks and contracts in progress | 3 | €16,202 | €12,206 | -€3,996 | -24.7% |
| Stocks | 30/36 | €16,202 | €12,206 | -€3,996 | -24.7% |
| Amounts receivable within one year | 40/41 | €5,299 | €9,633 | +€4,334 | +81.8% |
| Trade receivables | 40 | €4,070 | €4,692 | +€623 | +15.3% |
| Other amounts receivable | 41 | €1,229 | €4,940 | +€3,711 | +301.9% |
| Cash at bank and in hand | 54/58 | €32,109 | €29,735 | -€2,374 | -7.4% |
| Deferred charges and accrued income | 490/1 | €11 | €12 | +€1 | +9.1% |
| Total equity and liabilities | 10/49 | €207,177 | €212,422 | +€5,245 | +2.5% |
| Equity | 10/15 | €62,563 | €67,918 | +€5,355 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,494 | €30,444 | +€4,950 | +19.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €16,089 | €12,039 | -€4,050 | -25.2% |
| Distributable reserves | 133 | €7,545 | €18,405 | +€10,860 | +143.9% |
| Profit (loss) carried forward | 14 | €18,469 | €18,874 | +€405 | +2.2% |
| Provisions and deferred taxes | 16 | €5,363 | €4,013 | -€1,350 | -25.2% |
| Deferred taxes | 168 | €5,363 | €4,013 | -€1,350 | -25.2% |
| Amounts payable | 17/49 | €139,251 | €140,491 | +€1,240 | +0.9% |
| Amounts payable after more than one year | 17 | €89,601 | €94,020 | +€4,419 | +4.9% |
| Financial debts | 170/4 | €89,601 | €94,020 | +€4,419 | +4.9% |
| Amounts payable within one year | 42/48 | €49,278 | €46,139 | -€3,139 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €24,755 | €30,011 | +€5,256 | +21.2% |
| Financial debts | 43 | €6 | €0 | -€6 | -100.0% |
| Credit institutions | 430/8 | €6 | €0 | -€6 | -100.0% |
| Trade debts | 44 | €8,003 | €12,442 | +€4,439 | +55.5% |
| Suppliers | 440/4 | €8,003 | €12,442 | +€4,439 | +55.5% |
| Taxes, remuneration and social security | 45 | €5,963 | €3,013 | -€2,951 | -49.5% |
| Taxes | 450/3 | €5,963 | €3,013 | -€2,951 | -49.5% |
| Other amounts payable | 47/48 | €10,551 | €674 | -€9,877 | -93.6% |
| Accrued charges and deferred income | 492/3 | €372 | €332 | -€40 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,924 | €30,006 | -€2,918 | -8.9% |
| Other operating charges | 640/8 | €10,187 | €10,382 | +€196 | +1.9% |
| Gross operating margin | 9900 | €55,541 | €53,134 | -€2,406 | -4.3% |
| Operating profit (loss) | 9901 | €12,430 | €12,746 | +€316 | +2.5% |
| Financial income | 75/76B | €102 | €29 | -€73 | -71.6% |
| Recurring financial income | 75 | €102 | €29 | -€73 | -71.6% |
| Financial charges | 65/66B | €6,588 | €7,480 | +€892 | +13.5% |
| Recurring financial charges | 65 | €6,588 | €7,480 | +€892 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €5,944 | €5,294 | -€650 | -10.9% |
| Transfer from deferred taxes | 780 | €1,350 | €1,350 | = | 0.0% |
| Income taxes | 67/77 | €3,796 | €1,289 | -€2,507 | -66.0% |
| Profit (loss) for the period | 9904 | €3,498 | €5,355 | +€1,857 | +53.1% |
| Transfer from tax-exempt reserves | 789 | €4,050 | €4,050 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,548 | €9,405 | +€1,857 | +24.6% |
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.