DAMBRE: 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.
DAMBRE
Largest movements
- Tangible fixed assets +€528,688
up €528,688 (+61.9%), from €854,695 to €1.4m
of which Plant, machinery and equipment: +€503,479
- Cash -€54,990
down €54,990 (-22.4%), from €245,302 to €190,312
mainly Investment in fixed assets (net) (-€702,431) and Tax, wage and social debts (-€18,305)
- Debts after one year +€237,814
up €237,814 (+52.6%), from €452,280 to €690,095
- Trade debts +€133,142
up €133,142 (+105%), from €126,832 to €259,973
- Reserves +€87,833
up €87,833 (+27.3%), from €322,153 to €409,986
of which Distributable reserves: +€87,833
- Tax, wage and social debts -€18,305
down €18,305 (-56.3%), from €32,507 to €14,201
of which Taxes: -€23,433
- Gross operating margin +€33,748
up €33,748 (+8.9%), from €379,345 to €413,093
- Staff costs +€22,879
up €22,879 (+40.0%), from €57,146 to €80,025
- Depreciation -€15,308
down €15,308 (-8.1%), from €189,052 to €173,744
- Financial charges +€12,302
up €12,302 (+87.4%), from €14,081 to €26,383
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 | €1,279,340 | €1,739,504 | +€460,165 | +36.0% |
| Fixed assets | 21/28 | €854,695 | €1,383,383 | +€528,688 | +61.9% |
| Tangible fixed assets | 22/27 | €854,695 | €1,383,383 | +€528,688 | +61.9% |
| Land and buildings | 22 | €91,592 | €85,085 | -€6,508 | -7.1% |
| Plant, machinery and equipment | 23 | €763,103 | €1,266,582 | +€503,479 | +66.0% |
| Furniture and vehicles | 24 | - | €31,716 | +€31,716 | |
| Current assets | 29/58 | €424,645 | €356,121 | -€68,523 | -16.1% |
| Amounts receivable within one year | 40/41 | €170,042 | €154,633 | -€15,409 | -9.1% |
| Trade receivables | 40 | €138,849 | €92,009 | -€46,840 | -33.7% |
| Other amounts receivable | 41 | €31,193 | €62,624 | +€31,432 | +101% |
| Cash at bank and in hand | 54/58 | €245,302 | €190,312 | -€54,990 | -22.4% |
| Deferred charges and accrued income | 490/1 | €9,300 | €11,176 | +€1,876 | +20.2% |
| Total equity and liabilities | 10/49 | €1,279,340 | €1,739,504 | +€460,165 | +36.0% |
| Equity | 10/15 | €396,521 | €484,354 | +€87,833 | +22.2% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €322,153 | €409,986 | +€87,833 | +27.3% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,501 | €11,501 | = | 0.0% |
| Distributable reserves | 133 | €303,215 | €391,048 | +€87,833 | +29.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €882,819 | €1,255,150 | +€372,331 | +42.2% |
| Amounts payable after more than one year | 17 | €452,280 | €690,095 | +€237,814 | +52.6% |
| Financial debts | 170/4 | €452,280 | €690,095 | +€237,814 | +52.6% |
| Amounts payable within one year | 42/48 | €430,538 | €565,056 | +€134,517 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €221,434 | €227,186 | +€5,752 | +2.6% |
| Financial debts | 43 | €20,000 | €22,543 | +€2,543 | +12.7% |
| Credit institutions | 430/8 | €20,000 | €22,543 | +€2,543 | +12.7% |
| Trade debts | 44 | €126,832 | €259,973 | +€133,142 | +105% |
| Suppliers | 440/4 | €126,832 | €259,973 | +€133,142 | +105% |
| Taxes, remuneration and social security | 45 | €32,507 | €14,201 | -€18,305 | -56.3% |
| Taxes | 450/3 | €25,842 | €2,409 | -€23,433 | -90.7% |
| Remuneration and social security | 454/9 | €6,664 | €11,792 | +€5,128 | +76.9% |
| Other amounts payable | 47/48 | €29,766 | €41,151 | +€11,386 | +38.3% |
| Non-recurring operating income | 76A | €5,000 | €54,917 | +€49,917 | +998% |
| Remuneration, social security and pensions | 62 | €57,146 | €80,025 | +€22,879 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,052 | €173,744 | -€15,308 | -8.1% |
| Other operating charges | 640/8 | €5,119 | €5,916 | +€797 | +15.6% |
| Gross operating margin | 9900 | €379,345 | €413,093 | +€33,748 | +8.9% |
| Operating profit (loss) | 9901 | €128,028 | €153,408 | +€25,380 | +19.8% |
| Financial income | 75/76B | €42 | €239 | +€198 | +476% |
| Recurring financial income | 75 | €42 | €239 | +€198 | +476% |
| Financial charges | 65/66B | €14,081 | €26,383 | +€12,302 | +87.4% |
| Recurring financial charges | 65 | €14,081 | €26,383 | +€12,302 | +87.4% |
| Profit (loss) for the period before taxes | 9903 | €113,989 | €127,264 | +€13,276 | +11.6% |
| Income taxes | 67/77 | €25,749 | €25,944 | +€195 | +0.8% |
| Profit (loss) for the period | 9904 | €88,239 | €101,321 | +€13,081 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €88,239 | €101,321 | +€13,081 | +14.8% |
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 15 October 2026 via checked.be.