DAMBRAIN: 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.
DAMBRAIN
Largest movements
- Receivables within one year -€96,900
down €96,900 (-91.7%), from €105,614 to €8,713
of which Trade receivables: -€95,554
- Tangible fixed assets -€5,642
down €5,642 (-81.6%), from €6,911 to €1,269
of which Furniture and vehicles: -€5,568
- Cash +€3,638
up €3,638 (+41.1%), from €8,857 to €12,495
mainly Receivables within one year (+€96,900) and Other debts (+€13,864)
- Deferred charges and accrued income -€1,787
down €1,787 (-95.8%), from €1,866 to €79
- Trade debts -€91,320
down €91,320 (-95.7%), from €95,459 to €4,139
- Profit (loss) carried forward -€17,034
down €17,034 (-17.0%), from -€100,240 to -€117,274
- Other debts +€13,864
up €13,864 (+31.9%), from €43,401 to €57,265
- Current portion of long-term debt -€4,553
no longer reported in 2025 (was €4,553)
- Tax, wage and social debts -€1,649
down €1,649 (-62.8%), from €2,625 to €976
- Gross operating margin +€56,810
up €56,810 (+85.9%), from -€66,144 to -€9,333
- Other operating charges -€790
down €790 (-62.8%), from €1,258 to €468
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 | €123,248 | €22,556 | -€100,692 | -81.7% |
| Fixed assets | 21/28 | €6,911 | €1,269 | -€5,642 | -81.6% |
| Tangible fixed assets | 22/27 | €6,911 | €1,269 | -€5,642 | -81.6% |
| Plant, machinery and equipment | 23 | €268 | €194 | -€74 | -27.7% |
| Furniture and vehicles | 24 | €6,643 | €1,075 | -€5,568 | -83.8% |
| Current assets | 29/58 | €116,337 | €21,287 | -€95,050 | -81.7% |
| Amounts receivable within one year | 40/41 | €105,614 | €8,713 | -€96,900 | -91.7% |
| Trade receivables | 40 | €103,858 | €8,304 | -€95,554 | -92.0% |
| Other amounts receivable | 41 | €1,756 | €410 | -€1,346 | -76.7% |
| Cash at bank and in hand | 54/58 | €8,857 | €12,495 | +€3,638 | +41.1% |
| Deferred charges and accrued income | 490/1 | €1,866 | €79 | -€1,787 | -95.8% |
| Total equity and liabilities | 10/49 | €123,248 | €22,556 | -€100,692 | -81.7% |
| Equity | 10/15 | -€22,789 | -€39,823 | -€17,034 | -74.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €58,859 | €58,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €57,000 | €57,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,240 | -€117,274 | -€17,034 | -17.0% |
| Amounts payable | 17/49 | €146,037 | €62,379 | -€83,658 | -57.3% |
| Amounts payable within one year | 42/48 | €146,037 | €62,379 | -€83,658 | -57.3% |
| Current portion of amounts payable after more than one year | 42 | €4,553 | - | -€4,553 | |
| Trade debts | 44 | €95,459 | €4,139 | -€91,320 | -95.7% |
| Suppliers | 440/4 | €95,459 | €4,139 | -€91,320 | -95.7% |
| Taxes, remuneration and social security | 45 | €2,625 | €976 | -€1,649 | -62.8% |
| Taxes | 450/3 | €2,625 | €976 | -€1,649 | -62.8% |
| Other amounts payable | 47/48 | €43,401 | €57,265 | +€13,864 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,250 | €5,642 | -€608 | -9.7% |
| Other operating charges | 640/8 | €1,258 | €468 | -€790 | -62.8% |
| Gross operating margin | 9900 | -€66,144 | -€9,333 | +€56,810 | +85.9% |
| Operating profit (loss) | 9901 | -€73,652 | -€15,444 | +€58,208 | +79.0% |
| Financial income | 75/76B | €50 | €1 | -€49 | -98.8% |
| Recurring financial income | 75 | €50 | €1 | -€49 | -98.8% |
| Financial charges | 65/66B | €1,160 | €1,171 | +€12 | +1.0% |
| Recurring financial charges | 65 | €1,160 | €1,171 | +€12 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€74,762 | -€16,615 | +€58,147 | +77.8% |
| Income taxes | 67/77 | €393 | €419 | +€26 | +6.6% |
| Profit (loss) for the period | 9904 | -€75,155 | -€17,034 | +€58,121 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,155 | -€17,034 | +€58,121 | +77.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.