DAMgt: 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.
DAMgt
Largest movements
- Tangible fixed assets -€11,146
down €11,146 (-17.6%), from €63,229 to €52,083
of which Leasing and similar rights: -€16,748
- Deferred charges and accrued income +€7,156
up €7,156 (+3526.2%), from €203 to €7,359
- Cash -€3,674
down €3,674 (-10.3%), from €35,613 to €31,939
mainly Investment in fixed assets (net) (-€13,618) and Debts after one year (-€12,521)
- Debts after one year -€12,521
down €12,521 (-40.6%), from €30,839 to €18,318
- Trade debts +€3,598
up €3,598 (+2925.7%), from €123 to €3,721
- Gross operating margin +€3,876
up €3,876 (+15.8%), from €24,466 to €28,342
- Financial income +€2,989
up €2,989 (+712.1%), from €420 to €3,409
- Taxes +€1,761
up €1,761 (+142.6%), from €1,235 to €2,996
- Depreciation +€935
up €935 (+3.9%), from €23,829 to €24,764
- Financial charges -€628
down €628 (-46.9%), from €1,340 to €712
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 | €245,357 | €236,944 | -€8,412 | -3.4% |
| Fixed assets | 21/28 | €93,229 | €82,083 | -€11,146 | -12.0% |
| Tangible fixed assets | 22/27 | €63,229 | €52,083 | -€11,146 | -17.6% |
| Plant, machinery and equipment | 23 | €19,903 | €18,614 | -€1,289 | -6.5% |
| Furniture and vehicles | 24 | €5,779 | €12,669 | +€6,891 | +119.2% |
| Leasing and similar rights | 25 | €37,547 | €20,800 | -€16,748 | -44.6% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €152,127 | €154,862 | +€2,734 | +1.8% |
| Amounts receivable within one year | 40/41 | €116,312 | €115,563 | -€748 | -0.6% |
| Trade receivables | 40 | €46,485 | €22,372 | -€24,113 | -51.9% |
| Other amounts receivable | 41 | €69,827 | €93,191 | +€23,364 | +33.5% |
| Cash at bank and in hand | 54/58 | €35,613 | €31,939 | -€3,674 | -10.3% |
| Deferred charges and accrued income | 490/1 | €203 | €7,359 | +€7,156 | +3526.2% |
| Total equity and liabilities | 10/49 | €245,357 | €236,944 | -€8,412 | -3.4% |
| Equity | 10/15 | €197,322 | €198,949 | +€1,626 | +0.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €167,576 | €167,576 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,116 | €22,116 | = | 0.0% |
| Distributable reserves | 133 | €145,460 | €145,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,196 | €12,822 | +€1,626 | +14.5% |
| Amounts payable | 17/49 | €48,034 | €37,996 | -€10,039 | -20.9% |
| Amounts payable after more than one year | 17 | €30,839 | €18,318 | -€12,521 | -40.6% |
| Financial debts | 170/4 | €30,839 | €18,318 | -€12,521 | -40.6% |
| Amounts payable within one year | 42/48 | €14,314 | €18,611 | +€4,297 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €12,373 | €12,493 | +€120 | +1.0% |
| Trade debts | 44 | €123 | €3,721 | +€3,598 | +2925.7% |
| Suppliers | 440/4 | €123 | €3,721 | +€3,598 | +2925.7% |
| Taxes, remuneration and social security | 45 | €1,818 | €2,335 | +€517 | +28.5% |
| Taxes | 450/3 | €1,818 | €2,335 | +€517 | +28.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €61 | +€61 | |
| Accrued charges and deferred income | 492/3 | €2,882 | €1,067 | -€1,814 | -63.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,829 | €24,764 | +€935 | +3.9% |
| Other operating charges | 640/8 | €1,225 | €1,652 | +€428 | +34.9% |
| Non-recurring operating charges | 66A | €675 | - | -€675 | |
| Gross operating margin | 9900 | €24,466 | €28,342 | +€3,876 | +15.8% |
| Operating profit (loss) | 9901 | -€1,262 | €1,926 | +€3,188 | |
| Financial income | 75/76B | €420 | €3,409 | +€2,989 | +712.1% |
| Recurring financial income | 75 | €420 | €3,409 | +€2,989 | +712.1% |
| Financial charges | 65/66B | €1,340 | €712 | -€628 | -46.9% |
| Recurring financial charges | 65 | €1,340 | €712 | -€628 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,182 | €4,623 | +€6,805 | |
| Income taxes | 67/77 | €1,235 | €2,996 | +€1,761 | +142.6% |
| Profit (loss) for the period | 9904 | -€3,417 | €1,626 | +€5,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,417 | €1,626 | +€5,044 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.