DAMANI MANAGEMENT: 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.
DAMANI MANAGEMENT
Largest movements
- Receivables within one year -€370,000
no longer reported in 2025 (was €370,000)
- Current investments +€360,000
up €360,000 (+400.0%), from €90,000 to €450,000
- Cash +€20,208
up €20,208 (+206.0%), from €9,808 to €30,016
mainly Receivables within one year (+€370,000) and Net result for the year (+€6,010)
- Profit (loss) carried forward +€6,643
up €6,643 (+3.7%), from €181,993 to €188,636
- Financial income +€5,388
up €5,388 (+176.2%), from €3,058 to €8,446
- Taxes +€1,221
up €1,221 (+101.5%), from €1,203 to €2,424
- Financial charges +€135
up €135 (+3.5%), from €3,866 to €4,000
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 | €521,717 | €530,189 | +€8,472 | +1.6% |
| Fixed assets | 21/28 | €51,909 | €50,173 | -€1,736 | -3.3% |
| Tangible fixed assets | 22/27 | €51,909 | €50,173 | -€1,736 | -3.3% |
| Land and buildings | 22 | €51,909 | €50,173 | -€1,736 | -3.3% |
| Current assets | 29/58 | €469,808 | €480,016 | +€10,208 | +2.2% |
| Amounts receivable within one year | 40/41 | €370,000 | - | -€370,000 | |
| Other amounts receivable | 41 | €370,000 | - | -€370,000 | |
| Current investments | 50/53 | €90,000 | €450,000 | +€360,000 | +400.0% |
| Cash at bank and in hand | 54/58 | €9,808 | €30,016 | +€20,208 | +206.0% |
| Total equity and liabilities | 10/49 | €521,717 | €530,189 | +€8,472 | +1.6% |
| Equity | 10/15 | €422,314 | €428,324 | +€6,010 | +1.4% |
| Contributions | 10/11 | €117,749 | €117,749 | = | 0.0% |
| Reserves | 13 | €122,572 | €121,938 | -€634 | -0.5% |
| Non-distributable reserves | 130/1 | €11,800 | €11,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,800 | €11,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,772 | €10,138 | -€634 | -5.9% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,993 | €188,636 | +€6,643 | +3.7% |
| Provisions and deferred taxes | 16 | €3,591 | €3,379 | -€211 | -5.9% |
| Deferred taxes | 168 | €3,591 | €3,379 | -€211 | -5.9% |
| Amounts payable | 17/49 | €95,812 | €98,486 | +€2,674 | +2.8% |
| Amounts payable within one year | 42/48 | €95,812 | €98,486 | +€2,674 | +2.8% |
| Taxes, remuneration and social security | 45 | €315 | - | -€315 | |
| Taxes | 450/3 | €315 | - | -€315 | |
| Other amounts payable | 47/48 | €95,497 | €98,486 | +€2,989 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €1,736 | = | 0.0% |
| Gross operating margin | 9900 | €5,528 | €5,513 | -€15 | -0.3% |
| Operating profit (loss) | 9901 | €3,792 | €3,777 | -€15 | -0.4% |
| Financial income | 75/76B | €3,058 | €8,446 | +€5,388 | +176.2% |
| Recurring financial income | 75 | €3,058 | €8,446 | +€5,388 | +176.2% |
| Financial charges | 65/66B | €3,866 | €4,000 | +€135 | +3.5% |
| Recurring financial charges | 65 | €3,866 | €4,000 | +€135 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €2,983 | €8,222 | +€5,239 | +175.6% |
| Transfer from deferred taxes | 780 | €211 | €211 | = | 0.0% |
| Income taxes | 67/77 | €1,203 | €2,424 | +€1,221 | +101.5% |
| Profit (loss) for the period | 9904 | €1,992 | €6,010 | +€4,018 | +201.7% |
| Transfer from tax-exempt reserves | 789 | €634 | €634 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,626 | €6,643 | +€4,018 | +153.0% |
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 9 October 2026 via checked.be.