DAMAT: 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.
DAMAT
Largest movements
- Receivables within one year +€23,568
up €23,568 (+63.9%), from €36,909 to €60,476
of which Trade receivables: +€13,737
- Cash +€1,952
up €1,952 (+15.4%), from €12,658 to €14,610
mainly Net result for the year (+€22,678) and Tax, wage and social debts (+€7,628)
- Profit (loss) carried forward +€22,678
up €22,678 (+83.0%), from €27,312 to €49,990
- Tax, wage and social debts +€7,628
up €7,628 (+95.8%), from €7,965 to €15,593
- Trade debts -€5,185
down €5,185 (-40.5%), from €12,814 to €7,629
- Gross operating margin -€6,266
down €6,266 (-17.8%), from €35,238 to €28,972
- Other operating charges -€3,752
no longer reported in 2025 (was €3,752)
- Financial charges -€2,808
down €2,808 (-94.7%), from €2,964 to €156
- Taxes -€538
down €538 (-8.4%), from €6,416 to €5,878
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 | €50,342 | €75,462 | +€25,121 | +49.9% |
| Fixed assets | 21/28 | €775 | €376 | -€399 | -51.5% |
| Tangible fixed assets | 22/27 | €730 | €331 | -€399 | -54.6% |
| Plant, machinery and equipment | 23 | €730 | €331 | -€399 | -54.6% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €49,566 | €75,086 | +€25,520 | +51.5% |
| Amounts receivable within one year | 40/41 | €36,909 | €60,476 | +€23,568 | +63.9% |
| Trade receivables | 40 | €17,893 | €31,630 | +€13,737 | +76.8% |
| Other amounts receivable | 41 | €19,016 | €28,846 | +€9,830 | +51.7% |
| Cash at bank and in hand | 54/58 | €12,658 | €14,610 | +€1,952 | +15.4% |
| Total equity and liabilities | 10/49 | €50,342 | €75,462 | +€25,121 | +49.9% |
| Equity | 10/15 | €29,562 | €52,240 | +€22,678 | +76.7% |
| Contributions | 10/11 | €2,250 | €2,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,312 | €49,990 | +€22,678 | +83.0% |
| Amounts payable | 17/49 | €20,780 | €23,222 | +€2,442 | +11.8% |
| Amounts payable within one year | 42/48 | €20,780 | €23,222 | +€2,442 | +11.8% |
| Trade debts | 44 | €12,814 | €7,629 | -€5,185 | -40.5% |
| Suppliers | 440/4 | €12,814 | €7,629 | -€5,185 | -40.5% |
| Taxes, remuneration and social security | 45 | €7,965 | €15,593 | +€7,628 | +95.8% |
| Taxes | 450/3 | €7,965 | €15,593 | +€7,628 | +95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €399 | = | 0.0% |
| Other operating charges | 640/8 | €3,752 | - | -€3,752 | |
| Gross operating margin | 9900 | €35,238 | €28,972 | -€6,266 | -17.8% |
| Operating profit (loss) | 9901 | €31,087 | €28,573 | -€2,514 | -8.1% |
| Financial income | 75/76B | €62 | €140 | +€78 | +125% |
| Recurring financial income | 75 | €62 | €140 | +€78 | +125% |
| Financial charges | 65/66B | €2,964 | €156 | -€2,808 | -94.7% |
| Recurring financial charges | 65 | €2,964 | €156 | -€2,808 | -94.7% |
| Profit (loss) for the period before taxes | 9903 | €28,186 | €28,556 | +€371 | +1.3% |
| Income taxes | 67/77 | €6,416 | €5,878 | -€538 | -8.4% |
| Profit (loss) for the period | 9904 | €21,770 | €22,678 | +€909 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,770 | €22,678 | +€909 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.