DaMaFF: 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.
DaMaFF
Largest movements
- Cash -€11,299
down €11,299 (-11.0%), from €103,094 to €91,795
mainly Tax, wage and social debts (-€22,986) and Investment in fixed assets (net) (-€6,629)
- Receivables within one year -€5,348
down €5,348 (-34.9%), from €15,325 to €9,976
- Tangible fixed assets +€4,187
up €4,187 (+125%), from €3,362 to €7,549
- Deferred charges and accrued income +€1,475
new in 2025: €1,475
- Tax, wage and social debts -€22,986
down €22,986 (-58.5%), from €39,273 to €16,287
- Reserves +€11,000
up €11,000 (+22.0%), from €50,000 to €61,000
- Gross operating margin -€3,926
down €3,926 (-17.0%), from €23,062 to €19,136
- Depreciation +€632
up €632 (+34.9%), from €1,810 to €2,442
- Taxes -€597
down €597 (-10.4%), from €5,736 to €5,138
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 | €121,781 | €110,796 | -€10,985 | -9.0% |
| Fixed assets | 21/28 | €3,362 | €7,549 | +€4,187 | +125% |
| Tangible fixed assets | 22/27 | €3,362 | €7,549 | +€4,187 | +125% |
| Furniture and vehicles | 24 | €3,362 | €7,549 | +€4,187 | +125% |
| Current assets | 29/58 | €118,418 | €103,246 | -€15,172 | -12.8% |
| Amounts receivable within one year | 40/41 | €15,325 | €9,976 | -€5,348 | -34.9% |
| Trade receivables | 40 | €15,325 | €9,976 | -€5,348 | -34.9% |
| Cash at bank and in hand | 54/58 | €103,094 | €91,795 | -€11,299 | -11.0% |
| Deferred charges and accrued income | 490/1 | - | €1,475 | +€1,475 | |
| Total equity and liabilities | 10/49 | €121,781 | €110,796 | -€10,985 | -9.0% |
| Equity | 10/15 | €78,709 | €89,801 | +€11,092 | +14.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €61,000 | +€11,000 | +22.0% |
| Distributable reserves | 133 | €50,000 | €61,000 | +€11,000 | +22.0% |
| Profit (loss) carried forward | 14 | €23,709 | €23,801 | +€92 | +0.4% |
| Amounts payable | 17/49 | €43,071 | €20,994 | -€22,077 | -51.3% |
| Amounts payable within one year | 42/48 | €43,071 | €20,994 | -€22,077 | -51.3% |
| Trade debts | 44 | €2,332 | €2,158 | -€175 | -7.5% |
| Suppliers | 440/4 | €2,332 | €2,158 | -€175 | -7.5% |
| Taxes, remuneration and social security | 45 | €39,273 | €16,287 | -€22,986 | -58.5% |
| Taxes | 450/3 | €39,273 | €16,287 | -€22,986 | -58.5% |
| Other amounts payable | 47/48 | €1,466 | €2,550 | +€1,084 | +73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,810 | €2,442 | +€632 | +34.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €23,062 | €19,136 | -€3,926 | -17.0% |
| Operating profit (loss) | 9901 | €20,865 | €16,294 | -€4,570 | -21.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €120 | €66 | -€54 | -45.0% |
| Recurring financial charges | 65 | €120 | €66 | -€54 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €20,745 | €16,230 | -€4,515 | -21.8% |
| Income taxes | 67/77 | €5,736 | €5,138 | -€597 | -10.4% |
| Profit (loss) for the period | 9904 | €15,009 | €11,092 | -€3,917 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,009 | €11,092 | -€3,917 | -26.1% |
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 18 October 2026 via checked.be.