DAMAN: 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.
DAMAN
Largest movements
- Receivables within one year -€141,532
down €141,532 (-30.9%), from €458,265 to €316,733
of which Trade receivables: -€146,000
- Cash -€81,291
down €81,291 (-26.3%), from €308,879 to €227,588
mainly Trade debts (-€112,992) and Debts after one year (-€61,400)
- Tangible fixed assets -€52,977
down €52,977 (-6.7%), from €794,645 to €741,667
of which Land and buildings: -€44,026
- Stocks and contracts +€45,113
up €45,113 (+58.1%), from €77,689 to €122,802
- Trade debts -€112,992
down €112,992 (-91.4%), from €123,568 to €10,575
- Debts after one year -€61,400
down €61,400 (-13.7%), from €446,682 to €385,283
- Advances received -€33,010
no longer reported in 2025 (was €33,010)
- Reserves -€17,470
down €17,470 (-2.0%), from €888,934 to €871,465
of which Distributable reserves: -€17,470
- Gross operating margin -€103,804
down €103,804 (-20.1%), from €517,493 to €413,689
- Taxes -€21,532
down €21,532 (-98.4%), from €21,882 to €350
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 | €1,654,121 | €1,424,646 | -€229,475 | -13.9% |
| Fixed assets | 21/28 | €794,645 | €741,667 | -€52,977 | -6.7% |
| Tangible fixed assets | 22/27 | €794,645 | €741,667 | -€52,977 | -6.7% |
| Land and buildings | 22 | €775,055 | €731,029 | -€44,026 | -5.7% |
| Plant, machinery and equipment | 23 | €2,212 | €1,428 | -€784 | -35.4% |
| Furniture and vehicles | 24 | €16,068 | €9,210 | -€6,858 | -42.7% |
| Other tangible fixed assets | 26 | €1,310 | - | -€1,310 | |
| Current assets | 29/58 | €859,476 | €682,979 | -€176,497 | -20.5% |
| Stocks and contracts in progress | 3 | €77,689 | €122,802 | +€45,113 | +58.1% |
| Stocks | 30/36 | €77,689 | €122,802 | +€45,113 | +58.1% |
| Amounts receivable within one year | 40/41 | €458,265 | €316,733 | -€141,532 | -30.9% |
| Trade receivables | 40 | €444,928 | €298,928 | -€146,000 | -32.8% |
| Other amounts receivable | 41 | €13,337 | €17,805 | +€4,468 | +33.5% |
| Cash at bank and in hand | 54/58 | €308,879 | €227,588 | -€81,291 | -26.3% |
| Deferred charges and accrued income | 490/1 | €14,643 | €15,856 | +€1,213 | +8.3% |
| Total equity and liabilities | 10/49 | €1,654,121 | €1,424,646 | -€229,475 | -13.9% |
| Equity | 10/15 | €950,934 | €933,465 | -€17,470 | -1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €888,934 | €871,465 | -€17,470 | -2.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €826,484 | €809,015 | -€17,470 | -2.1% |
| Amounts payable | 17/49 | €703,186 | €491,181 | -€212,005 | -30.1% |
| Amounts payable after more than one year | 17 | €446,682 | €385,283 | -€61,400 | -13.7% |
| Financial debts | 170/4 | €446,682 | €385,283 | -€61,400 | -13.7% |
| Amounts payable within one year | 42/48 | €255,857 | €103,486 | -€152,372 | -59.6% |
| Current portion of amounts payable after more than one year | 42 | €63,242 | €61,400 | -€1,842 | -2.9% |
| Trade debts | 44 | €123,568 | €10,575 | -€112,992 | -91.4% |
| Suppliers | 440/4 | €123,568 | €10,575 | -€112,992 | -91.4% |
| Advances received on contracts in progress | 46 | €33,010 | - | -€33,010 | |
| Taxes, remuneration and social security | 45 | €20,953 | €23,631 | +€2,678 | +12.8% |
| Taxes | 450/3 | €10,975 | €5,613 | -€5,362 | -48.9% |
| Remuneration and social security | 454/9 | €9,978 | €18,018 | +€8,040 | +80.6% |
| Other amounts payable | 47/48 | €15,085 | €7,880 | -€7,205 | -47.8% |
| Accrued charges and deferred income | 492/3 | €647 | €2,413 | +€1,766 | +273% |
| Remuneration, social security and pensions | 62 | €358,119 | €356,236 | -€1,884 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,362 | €58,192 | -€5,170 | -8.2% |
| Other operating charges | 640/8 | €15,134 | €16,827 | +€1,693 | +11.2% |
| Gross operating margin | 9900 | €517,493 | €413,689 | -€103,804 | -20.1% |
| Operating profit (loss) | 9901 | €80,878 | -€17,565 | -€98,442 | |
| Financial income | 75/76B | €11,110 | €11,425 | +€315 | +2.8% |
| Recurring financial income | 75 | €11,110 | €11,425 | +€315 | +2.8% |
| Financial charges | 65/66B | €13,560 | €10,980 | -€2,580 | -19.0% |
| Recurring financial charges | 65 | €13,560 | €10,980 | -€2,580 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €78,427 | -€17,120 | -€95,547 | |
| Income taxes | 67/77 | €21,882 | €350 | -€21,532 | -98.4% |
| Profit (loss) for the period | 9904 | €56,545 | -€17,470 | -€74,015 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,545 | -€17,470 | -€74,015 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.