DAMES INSOLITES: 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.
DAMES INSOLITES
Largest movements
- Cash +€58,817
up €58,817 (+421%), from €13,964 to €72,781
mainly Net result for the year (+€24,795) and Depreciation (+€22,117)
- Tangible fixed assets -€22,117
down €22,117 (-10.8%), from €204,824 to €182,707
of which Land and buildings: -€19,902
- Receivables within one year -€4,539
down €4,539 (-33.6%), from €13,513 to €8,974
- Reserves +€24,795
up €24,795 (+82.5%), from €30,055 to €54,850
- Accrued charges and deferred income +€12,451
new in 2025: €12,451
- Debts after one year -€8,796
down €8,796 (-11.6%), from €75,980 to €67,184
- Trade debts +€7,835
up €7,835 (+379%), from €2,067 to €9,901
- Gross operating margin -€20,355
down €20,355 (-18.6%), from €109,355 to €89,000
- Taxes -€5,207
down €5,207 (-23.5%), from €22,193 to €16,986
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 | €233,509 | €267,237 | +€33,728 | +14.4% |
| Fixed assets | 21/28 | €204,824 | €182,707 | -€22,117 | -10.8% |
| Tangible fixed assets | 22/27 | €204,824 | €182,707 | -€22,117 | -10.8% |
| Land and buildings | 22 | €199,523 | €179,621 | -€19,902 | -10.0% |
| Plant, machinery and equipment | 23 | €5,301 | €3,087 | -€2,214 | -41.8% |
| Current assets | 29/58 | €28,685 | €84,530 | +€55,845 | +195% |
| Amounts receivable within one year | 40/41 | €13,513 | €8,974 | -€4,539 | -33.6% |
| Trade receivables | 40 | €13,513 | €8,974 | -€4,539 | -33.6% |
| Cash at bank and in hand | 54/58 | €13,964 | €72,781 | +€58,817 | +421% |
| Deferred charges and accrued income | 490/1 | €1,207 | €2,774 | +€1,567 | +130% |
| Total equity and liabilities | 10/49 | €233,509 | €267,237 | +€33,728 | +14.4% |
| Equity | 10/15 | €122,440 | €147,235 | +€24,795 | +20.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,055 | €54,850 | +€24,795 | +82.5% |
| Distributable reserves | 133 | €30,055 | €54,850 | +€24,795 | +82.5% |
| Profit (loss) carried forward | 14 | €86,185 | €86,185 | = | 0.0% |
| Amounts payable | 17/49 | €111,069 | €120,002 | +€8,933 | +8.0% |
| Amounts payable after more than one year | 17 | €75,980 | €67,184 | -€8,796 | -11.6% |
| Financial debts | 170/4 | €75,980 | €67,184 | -€8,796 | -11.6% |
| Amounts payable within one year | 42/48 | €35,088 | €40,367 | +€5,278 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €8,608 | €8,796 | +€188 | +2.2% |
| Trade debts | 44 | €2,067 | €9,901 | +€7,835 | +379% |
| Suppliers | 440/4 | €2,067 | €9,901 | +€7,835 | +379% |
| Taxes, remuneration and social security | 45 | €1,040 | €296 | -€744 | -71.5% |
| Taxes | 450/3 | €1,040 | €296 | -€744 | -71.5% |
| Other amounts payable | 47/48 | €23,373 | €21,373 | -€2,000 | -8.6% |
| Accrued charges and deferred income | 492/3 | - | €12,451 | +€12,451 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,307 | €22,117 | +€810 | +3.8% |
| Other operating charges | 640/8 | €22,521 | €23,272 | +€751 | +3.3% |
| Gross operating margin | 9900 | €109,355 | €89,000 | -€20,355 | -18.6% |
| Operating profit (loss) | 9901 | €65,527 | €43,612 | -€21,915 | -33.4% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,229 | €1,835 | -€394 | -17.7% |
| Recurring financial charges | 65 | €2,229 | €1,835 | -€394 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €63,298 | €41,782 | -€21,516 | -34.0% |
| Income taxes | 67/77 | €22,193 | €16,986 | -€5,207 | -23.5% |
| Profit (loss) for the period | 9904 | €41,104 | €24,795 | -€16,309 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,104 | €24,795 | -€16,309 | -39.7% |
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 18 October 2026 via checked.be.