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 +€15,516
up €15,516 (+929%), from €1,670 to €17,186
of which Other amounts receivable: +€13,296
- Tangible fixed assets -€2,366
down €2,366 (-26.7%), from €8,848 to €6,483
of which Plant, machinery and equipment: -€1,996
- Intangible fixed assets -€1,000
down €1,000 (-10.0%), from €10,000 to €9,000
- Profit (loss) carried forward +€16,376
up €16,376 (+24.9%), from -€65,885 to -€49,509
- Tax, wage and social debts -€4,998
down €4,998 (-24.4%), from €20,463 to €15,465
of which Remuneration and social security: -€5,268
- Trade debts +€857
up €857 (+28.6%), from €2,996 to €3,852
- Gross operating margin -€90,315
down €90,315 (-78.7%), from €114,761 to €24,446
- Staff costs -€62,468
down €62,468, from €59,803 to -€2,665
- Financial charges +€5,226
up €5,226 (+1,515%), from €345 to €5,571
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 | €42,559 | €54,795 | +€12,235 | +28.7% |
| Fixed assets | 21/28 | €18,848 | €15,482 | -€3,366 | -17.9% |
| Intangible fixed assets | 21 | €10,000 | €9,000 | -€1,000 | -10.0% |
| Tangible fixed assets | 22/27 | €8,848 | €6,483 | -€2,366 | -26.7% |
| Land and buildings | 22 | €626 | €501 | -€125 | -20.0% |
| Plant, machinery and equipment | 23 | €7,042 | €5,046 | -€1,996 | -28.3% |
| Furniture and vehicles | 24 | €1,180 | €936 | -€244 | -20.7% |
| Current assets | 29/58 | €23,711 | €39,312 | +€15,601 | +65.8% |
| Amounts receivable within one year | 40/41 | €1,670 | €17,186 | +€15,516 | +929% |
| Trade receivables | 40 | - | €2,219 | +€2,219 | |
| Other amounts receivable | 41 | €1,670 | €14,967 | +€13,296 | +796% |
| Cash at bank and in hand | 54/58 | €21,914 | €22,126 | +€213 | +1.0% |
| Deferred charges and accrued income | 490/1 | €128 | - | -€128 | |
| Total equity and liabilities | 10/49 | €42,559 | €54,795 | +€12,235 | +28.7% |
| Equity | 10/15 | -€45,885 | -€29,509 | +€16,376 | +35.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,885 | -€49,509 | +€16,376 | +24.9% |
| Amounts payable | 17/49 | €88,444 | €84,303 | -€4,141 | -4.7% |
| Amounts payable after more than one year | 17 | €64,986 | €64,986 | = | 0.0% |
| Financial debts | 170/4 | €64,986 | €64,986 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,458 | €19,317 | -€4,141 | -17.7% |
| Trade debts | 44 | €2,996 | €3,852 | +€857 | +28.6% |
| Suppliers | 440/4 | €2,996 | €3,852 | +€857 | +28.6% |
| Taxes, remuneration and social security | 45 | €20,463 | €15,465 | -€4,998 | -24.4% |
| Taxes | 450/3 | €15,184 | €15,455 | +€271 | +1.8% |
| Remuneration and social security | 454/9 | €5,278 | €10 | -€5,268 | -99.8% |
| Remuneration, social security and pensions | 62 | €59,803 | -€2,665 | -€62,468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,178 | €3,366 | -€813 | -19.4% |
| Other operating charges | 640/8 | €1,772 | €1,875 | +€103 | +5.8% |
| Gross operating margin | 9900 | €114,761 | €24,446 | -€90,315 | -78.7% |
| Operating profit (loss) | 9901 | €49,008 | €21,870 | -€27,138 | -55.4% |
| Financial income | 75/76B | €0 | €77 | +€77 | +51,173% |
| Recurring financial income | 75 | €0 | €77 | +€77 | +51,173% |
| Financial charges | 65/66B | €345 | €5,571 | +€5,226 | +1,515% |
| Recurring financial charges | 65 | €345 | €5,571 | +€5,226 | +1,515% |
| Profit (loss) for the period before taxes | 9903 | €48,663 | €16,376 | -€32,287 | -66.3% |
| Profit (loss) for the period | 9904 | €48,663 | €16,376 | -€32,287 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,663 | €16,376 | -€32,287 | -66.3% |
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.