DAMEL: 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.
DAMEL
Largest movements
- Stocks and contracts -€39,669
down €39,669 (-30.2%), from €131,193 to €91,524
- Cash -€10,181
down €10,181 (-23.4%), from €43,510 to €33,329
mainly Trade debts (-€40,957) and Net result for the year (-€14,502)
- Trade debts -€40,957
down €40,957 (-37.6%), from €108,982 to €68,024
- Profit (loss) carried forward -€14,502
down €14,502 (-774.5%), from -€1,872 to -€16,375
- Other debts +€8,844
up €8,844 (+12.5%), from €70,583 to €79,427
- Tax, wage and social debts -€3,595
down €3,595 (-43.1%), from €8,347 to €4,752
of which Taxes: -€3,158
- Gross operating margin -€15,398
down €15,398, from €1,207 to -€14,191
- Financial charges -€582
down €582 (-80.6%), from €722 to €140
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 | €188,040 | €137,829 | -€50,211 | -26.7% |
| Fixed assets | 21/28 | €9,309 | €9,309 | = | 0.0% |
| Financial fixed assets | 28 | €9,309 | €9,309 | = | 0.0% |
| Current assets | 29/58 | €178,731 | €128,520 | -€50,211 | -28.1% |
| Stocks and contracts in progress | 3 | €131,193 | €91,524 | -€39,669 | -30.2% |
| Stocks | 30/36 | €131,193 | €91,524 | -€39,669 | -30.2% |
| Amounts receivable within one year | 40/41 | €4,028 | €3,668 | -€360 | -8.9% |
| Trade receivables | 40 | €4,028 | €3,668 | -€360 | -8.9% |
| Cash at bank and in hand | 54/58 | €43,510 | €33,329 | -€10,181 | -23.4% |
| Total equity and liabilities | 10/49 | €188,040 | €137,829 | -€50,211 | -26.7% |
| Equity | 10/15 | €128 | -€14,375 | -€14,502 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,872 | -€16,375 | -€14,502 | -774.5% |
| Amounts payable | 17/49 | €187,912 | €152,204 | -€35,708 | -19.0% |
| Amounts payable within one year | 42/48 | €187,912 | €152,204 | -€35,708 | -19.0% |
| Trade debts | 44 | €108,982 | €68,024 | -€40,957 | -37.6% |
| Suppliers | 440/4 | €108,982 | €68,024 | -€40,957 | -37.6% |
| Taxes, remuneration and social security | 45 | €8,347 | €4,752 | -€3,595 | -43.1% |
| Taxes | 450/3 | €7,910 | €4,752 | -€3,158 | -39.9% |
| Remuneration and social security | 454/9 | €437 | - | -€437 | |
| Other amounts payable | 47/48 | €70,583 | €79,427 | +€8,844 | +12.5% |
| Other operating charges | 640/8 | €100 | €171 | +€71 | +70.7% |
| Gross operating margin | 9900 | €1,207 | -€14,191 | -€15,398 | |
| Operating profit (loss) | 9901 | €1,107 | -€14,362 | -€15,469 | |
| Financial income | 75/76B | €100 | - | -€100 | |
| Recurring financial income | 75 | €100 | - | -€100 | |
| Financial charges | 65/66B | €722 | €140 | -€582 | -80.6% |
| Recurring financial charges | 65 | €722 | €140 | -€582 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €484 | -€14,502 | -€14,987 | |
| Profit (loss) for the period | 9904 | €484 | -€14,502 | -€14,987 | |
| Profit (loss) for the period to be appropriated | 9905 | €484 | -€14,502 | -€14,987 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.