DAMARCUS: 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.
DAMARCUS
Largest movements
- Cash +€28,652
new in 2025: €28,652
mainly Net result for the year (+€15,500) and Current investments (+€11,551)
- Current investments -€11,551
no longer reported in 2025 (was €11,551)
- Tangible fixed assets +€5,107
up €5,107 (+174.2%), from €2,932 to €8,039
of which Furniture and vehicles: +€4,541
- Receivables within one year -€998
down €998 (-13.8%), from €7,242 to €6,243
of which Trade receivables: -€4,468
- Profit (loss) carried forward +€15,500
up €15,500 (+122.7%), from €12,635 to €28,135
- Other debts +€6,492
up €6,492 (+275.9%), from €2,353 to €8,844
- Tax, wage and social debts -€1,063
down €1,063 (-20.8%), from €5,104 to €4,040
- Trade debts +€610
up €610 (+96.1%), from €634 to €1,244
- Gross operating margin +€6,224
up €6,224 (+38.8%), from €16,032 to €22,256
- Depreciation +€2,208
up €2,208 (+1290.9%), from €171 to €2,379
- Taxes +€841
up €841 (+26.3%), from €3,199 to €4,040
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 | €21,725 | €43,263 | +€21,538 | +99.1% |
| Fixed assets | 21/28 | €2,932 | €8,039 | +€5,107 | +174.2% |
| Tangible fixed assets | 22/27 | €2,932 | €8,039 | +€5,107 | +174.2% |
| Plant, machinery and equipment | 23 | €2,438 | €3,003 | +€566 | +23.2% |
| Furniture and vehicles | 24 | €494 | €5,036 | +€4,541 | +918.4% |
| Current assets | 29/58 | €18,793 | €35,224 | +€16,431 | +87.4% |
| Amounts receivable within one year | 40/41 | €7,242 | €6,243 | -€998 | -13.8% |
| Trade receivables | 40 | €7,242 | €2,774 | -€4,468 | -61.7% |
| Other amounts receivable | 41 | - | €3,470 | +€3,470 | |
| Current investments | 50/53 | €11,551 | - | -€11,551 | |
| Cash at bank and in hand | 54/58 | - | €28,652 | +€28,652 | |
| Deferred charges and accrued income | 490/1 | - | €329 | +€329 | |
| Total equity and liabilities | 10/49 | €21,725 | €43,263 | +€21,538 | +99.1% |
| Equity | 10/15 | €13,635 | €29,135 | +€15,500 | +113.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,635 | €28,135 | +€15,500 | +122.7% |
| Amounts payable | 17/49 | €8,091 | €14,129 | +€6,038 | +74.6% |
| Amounts payable within one year | 42/48 | €8,091 | €14,129 | +€6,038 | +74.6% |
| Trade debts | 44 | €634 | €1,244 | +€610 | +96.1% |
| Suppliers | 440/4 | €634 | €1,244 | +€610 | +96.1% |
| Taxes, remuneration and social security | 45 | €5,104 | €4,040 | -€1,063 | -20.8% |
| Taxes | 450/3 | €5,104 | €4,040 | -€1,063 | -20.8% |
| Other amounts payable | 47/48 | €2,353 | €8,844 | +€6,492 | +275.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171 | €2,379 | +€2,208 | +1290.9% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €16,032 | €22,256 | +€6,224 | +38.8% |
| Operating profit (loss) | 9901 | €15,861 | €19,750 | +€3,889 | +24.5% |
| Financial charges | 65/66B | €27 | €209 | +€182 | +674.2% |
| Recurring financial charges | 65 | €27 | €209 | +€182 | +674.2% |
| Profit (loss) for the period before taxes | 9903 | €15,834 | €19,540 | +€3,707 | +23.4% |
| Income taxes | 67/77 | €3,199 | €4,040 | +€841 | +26.3% |
| Profit (loss) for the period | 9904 | €12,635 | €15,500 | +€2,865 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,635 | €15,500 | +€2,865 | +22.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.