DAMEPS: 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.
DAMEPS
Largest movements
- Cash -€4,517
down €4,517 (-14.3%), from €31,674 to €27,156
mainly Other debts (-€20,139) and Receivables within one year (-€1,910)
- Receivables within one year +€1,910
up €1,910 (+96.2%), from €1,986 to €3,896
of which Trade receivables: +€3,004
- Deferred charges and accrued income -€814
down €814 (-65.1%), from €1,251 to €437
- Tangible fixed assets -€774
down €774 (-70.8%), from €1,092 to €318
of which Land and buildings: -€455
- Other debts -€20,139
down €20,139 (-84.2%), from €23,913 to €3,775
- Profit (loss) carried forward +€16,420
new in 2025: €16,420
- Accrued charges and deferred income +€1,470
new in 2025: €1,470
- Tax, wage and social debts -€1,365
down €1,365 (-47.7%), from €2,862 to €1,497
- Trade debts -€581
no longer reported in 2025 (was €581)
- Gross operating margin +€3,086
up €3,086 (+15.2%), from €20,299 to €23,384
- Taxes +€571
up €571 (+11.2%), from €5,108 to €5,680
- Other operating charges -€389
down €389 (-45.5%), from €855 to €465
- Depreciation -€290
down €290 (-27.3%), from €1,064 to €774
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 | €36,002 | €31,808 | -€4,194 | -11.7% |
| Fixed assets | 21/28 | €1,092 | €318 | -€774 | -70.8% |
| Tangible fixed assets | 22/27 | €1,092 | €318 | -€774 | -70.8% |
| Land and buildings | 22 | €455 | - | -€455 | |
| Plant, machinery and equipment | 23 | €637 | €318 | -€318 | -50.0% |
| Current assets | 29/58 | €34,910 | €31,489 | -€3,421 | -9.8% |
| Amounts receivable within one year | 40/41 | €1,986 | €3,896 | +€1,910 | +96.2% |
| Trade receivables | 40 | - | €3,004 | +€3,004 | |
| Other amounts receivable | 41 | €1,986 | €892 | -€1,094 | -55.1% |
| Cash at bank and in hand | 54/58 | €31,674 | €27,156 | -€4,517 | -14.3% |
| Deferred charges and accrued income | 490/1 | €1,251 | €437 | -€814 | -65.1% |
| Total equity and liabilities | 10/49 | €36,002 | €31,808 | -€4,194 | -11.7% |
| Equity | 10/15 | €8,645 | €25,065 | +€16,420 | +189.9% |
| Contributions | 10/11 | €5,550 | €5,550 | = | 0.0% |
| Reserves | 13 | €3,095 | €3,095 | = | 0.0% |
| Distributable reserves | 133 | €3,095 | €3,095 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €16,420 | +€16,420 | |
| Amounts payable | 17/49 | €27,357 | €6,742 | -€20,615 | -75.4% |
| Amounts payable within one year | 42/48 | €27,357 | €5,272 | -€22,085 | -80.7% |
| Trade debts | 44 | €581 | - | -€581 | |
| Suppliers | 440/4 | €581 | - | -€581 | |
| Taxes, remuneration and social security | 45 | €2,862 | €1,497 | -€1,365 | -47.7% |
| Taxes | 450/3 | €2,862 | €1,497 | -€1,365 | -47.7% |
| Other amounts payable | 47/48 | €23,913 | €3,775 | -€20,139 | -84.2% |
| Accrued charges and deferred income | 492/3 | - | €1,470 | +€1,470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,064 | €774 | -€290 | -27.3% |
| Other operating charges | 640/8 | €855 | €465 | -€389 | -45.5% |
| Gross operating margin | 9900 | €20,299 | €23,384 | +€3,086 | +15.2% |
| Operating profit (loss) | 9901 | €18,380 | €22,145 | +€3,765 | +20.5% |
| Financial charges | 65/66B | €177 | €45 | -€131 | -74.3% |
| Recurring financial charges | 65 | €177 | €45 | -€131 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | €18,204 | €22,100 | +€3,896 | +21.4% |
| Income taxes | 67/77 | €5,108 | €5,680 | +€571 | +11.2% |
| Profit (loss) for the period | 9904 | €13,095 | €16,420 | +€3,325 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,095 | €16,420 | +€3,325 | +25.4% |
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 7 October 2026 via checked.be.