DAMASS: what changed
Two fiscal 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.
DAMASS
Largest movements
- Cash -€137,452
down €137,452 (-84.9%), from €161,985 to €24,533
mainly Investment in fixed assets (net) (-€116,838) and Deferred charges and accrued income (-€28,438)
- Tangible fixed assets +€101,723
up €101,723 (+175.4%), from €58,007 to €159,730
of which Other tangible fixed assets: +€107,126
- Deferred charges and accrued income +€28,438
up €28,438 (+132.1%), from €21,525 to €49,963
- Receivables within one year +€15,038
up €15,038 (+2791.0%), from €539 to €15,577
of which Other amounts receivable: +€15,057
- Stocks and contracts +€5,422
up €5,422 (+20.0%), from €27,069 to €32,491
- Reserves +€7,252
up €7,252 (+3.1%), from €232,416 to €239,669
of which Distributable reserves: +€9,172
- Gross operating margin -€53,251
down €53,251 (-60.3%), from €88,262 to €35,011
- Taxes -€12,158
down €12,158 (-86.8%), from €14,005 to €1,847
- Depreciation -€4,717
down €4,717 (-21.1%), from €22,331 to €17,615
- Financial charges +€1,769
up €1,769 (+33.9%), from €5,222 to €6,991
- Other operating charges -€1,136
down €1,136 (-38.9%), from €2,922 to €1,786
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 | €271,711 | €282,381 | +€10,670 | +3.9% |
| Fixed assets | 21/28 | €60,594 | €159,817 | +€99,223 | +163.8% |
| Tangible fixed assets | 22/27 | €58,007 | €159,730 | +€101,723 | +175.4% |
| Plant, machinery and equipment | 23 | €43,060 | €38,901 | -€4,159 | -9.7% |
| Furniture and vehicles | 24 | €1,991 | €747 | -€1,244 | -62.5% |
| Other tangible fixed assets | 26 | €12,956 | €120,082 | +€107,126 | +826.9% |
| Financial fixed assets | 28 | €2,587 | €87 | -€2,500 | -96.6% |
| Current assets | 29/58 | €211,117 | €122,564 | -€88,553 | -41.9% |
| Stocks and contracts in progress | 3 | €27,069 | €32,491 | +€5,422 | +20.0% |
| Stocks | 30/36 | €27,069 | €32,491 | +€5,422 | +20.0% |
| Amounts receivable within one year | 40/41 | €539 | €15,577 | +€15,038 | +2791.0% |
| Trade receivables | 40 | €19 | €0 | -€19 | -100.0% |
| Other amounts receivable | 41 | €520 | €15,577 | +€15,057 | +2895.2% |
| Cash at bank and in hand | 54/58 | €161,985 | €24,533 | -€137,452 | -84.9% |
| Deferred charges and accrued income | 490/1 | €21,525 | €49,963 | +€28,438 | +132.1% |
| Total equity and liabilities | 10/49 | €271,711 | €282,381 | +€10,670 | +3.9% |
| Equity | 10/15 | €251,016 | €258,269 | +€7,252 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232,416 | €239,669 | +€7,252 | +3.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €20,969 | €19,049 | -€1,920 | -9.2% |
| Distributable reserves | 133 | €211,448 | €220,620 | +€9,172 | +4.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €2,266 | €1,786 | -€480 | -21.2% |
| Deferred taxes | 168 | €2,266 | €1,786 | -€480 | -21.2% |
| Amounts payable | 17/49 | €18,428 | €22,326 | +€3,898 | +21.2% |
| Amounts payable within one year | 42/48 | €18,428 | €22,326 | +€3,898 | +21.2% |
| Trade debts | 44 | €8,805 | €11,243 | +€2,439 | +27.7% |
| Suppliers | 440/4 | €8,805 | €11,243 | +€2,439 | +27.7% |
| Taxes, remuneration and social security | 45 | €3,713 | €4,726 | +€1,013 | +27.3% |
| Taxes | 450/3 | €3,713 | €4,726 | +€1,013 | +27.3% |
| Other amounts payable | 47/48 | €5,911 | €6,358 | +€446 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,331 | €17,615 | -€4,717 | -21.1% |
| Other operating charges | 640/8 | €2,922 | €1,786 | -€1,136 | -38.9% |
| Gross operating margin | 9900 | €88,262 | €35,011 | -€53,251 | -60.3% |
| Operating profit (loss) | 9901 | €63,008 | €15,610 | -€47,398 | -75.2% |
| Financial charges | 65/66B | €5,222 | €6,991 | +€1,769 | +33.9% |
| Recurring financial charges | 65 | €5,222 | €6,991 | +€1,769 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €57,786 | €8,619 | -€49,167 | -85.1% |
| Transfer from deferred taxes | 780 | €134 | €480 | +€346 | +258.8% |
| Transfer to deferred taxes | 680 | €2,400 | €0 | -€2,400 | -100.0% |
| Income taxes | 67/77 | €14,005 | €1,847 | -€12,158 | -86.8% |
| Profit (loss) for the period | 9904 | €41,515 | €7,252 | -€34,263 | -82.5% |
| Transfer from tax-exempt reserves | 789 | €535 | €1,920 | +€1,385 | +258.8% |
| Transfer to tax-exempt reserves | 689 | €9,600 | €0 | -€9,600 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,450 | €9,172 | -€23,278 | -71.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.