DAMI: 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.
DAMI
Largest movements
- Tangible fixed assets -€75,151
down €75,151 (-4.3%), from €1.8m to €1.7m
of which Land and buildings: -€66,173
- Debts after one year -€47,031
down €47,031 (-11.2%), from €420,650 to €373,619
- Reserves -€37,348
down €37,348 (-5.4%), from €697,630 to €660,282
of which Tax-exempt reserves: -€37,348
- Profit (loss) carried forward +€23,988
up €23,988 (+25.1%), from -€95,469 to -€71,482
- Gross operating margin -€6,451
down €6,451 (-5.0%), from €129,564 to €123,112
- Depreciation -€5,068
down €5,068 (-5.4%), from €94,116 to €89,048
- Financial income +€2,849
up €2,849 (+396%), from €720 to €3,569
- Financial charges -€1,328
down €1,328 (-3.7%), from €35,801 to €34,473
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 | €1,958,833 | €1,902,961 | -€55,872 | -2.9% |
| Fixed assets | 21/28 | €1,767,690 | €1,692,539 | -€75,151 | -4.3% |
| Tangible fixed assets | 22/27 | €1,767,584 | €1,692,432 | -€75,151 | -4.3% |
| Land and buildings | 22 | €1,734,426 | €1,668,253 | -€66,173 | -3.8% |
| Furniture and vehicles | 24 | €33,158 | €24,180 | -€8,978 | -27.1% |
| Financial fixed assets | 28 | €107 | €107 | = | 0.0% |
| Current assets | 29/58 | €191,143 | €210,423 | +€19,280 | +10.1% |
| Amounts receivable within one year | 40/41 | - | €329 | +€329 | |
| Other amounts receivable | 41 | - | €329 | +€329 | |
| Current investments | 50/53 | €131,653 | €131,653 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,960 | €69,479 | +€15,519 | +28.8% |
| Deferred charges and accrued income | 490/1 | €5,530 | €8,962 | +€3,432 | +62.1% |
| Total equity and liabilities | 10/49 | €1,958,833 | €1,902,961 | -€55,872 | -2.9% |
| Equity | 10/15 | €1,112,821 | €1,099,461 | -€13,360 | -1.2% |
| Contributions | 10/11 | €510,661 | €510,661 | = | 0.0% |
| Capital | 10 | €510,661 | €510,661 | = | 0.0% |
| Issued capital | 100 | €510,661 | €510,661 | = | 0.0% |
| Reserves | 13 | €697,630 | €660,282 | -€37,348 | -5.4% |
| Non-distributable reserves | 130/1 | €645 | €645 | = | 0.0% |
| Legal reserve | 130 | €645 | €645 | = | 0.0% |
| Tax-exempt reserves | 132 | €692,027 | €654,679 | -€37,348 | -5.4% |
| Distributable reserves | 133 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,469 | -€71,482 | +€23,988 | +25.1% |
| Amounts payable | 17/49 | €846,012 | €803,501 | -€42,511 | -5.0% |
| Amounts payable after more than one year | 17 | €420,650 | €373,619 | -€47,031 | -11.2% |
| Financial debts | 170/4 | €420,650 | €373,619 | -€47,031 | -11.2% |
| Amounts payable within one year | 42/48 | €402,867 | €407,429 | +€4,562 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €45,704 | €47,031 | +€1,327 | +2.9% |
| Trade debts | 44 | €810 | €4,489 | +€3,679 | +454% |
| Suppliers | 440/4 | €810 | €4,489 | +€3,679 | +454% |
| Taxes, remuneration and social security | 45 | €395 | - | -€395 | |
| Taxes | 450/3 | €395 | - | -€395 | |
| Other amounts payable | 47/48 | €355,958 | €355,909 | -€49 | 0.0% |
| Accrued charges and deferred income | 492/3 | €22,495 | €22,453 | -€42 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,116 | €89,048 | -€5,068 | -5.4% |
| Other operating charges | 640/8 | €14,777 | €15,328 | +€551 | +3.7% |
| Non-recurring operating charges | 66A | €2,610 | - | -€2,610 | |
| Gross operating margin | 9900 | €129,564 | €123,112 | -€6,451 | -5.0% |
| Operating profit (loss) | 9901 | €18,061 | €18,737 | +€675 | +3.7% |
| Financial income | 75/76B | €720 | €3,569 | +€2,849 | +396% |
| Recurring financial income | 75 | €720 | €3,569 | +€2,849 | +396% |
| Financial charges | 65/66B | €35,801 | €34,473 | -€1,328 | -3.7% |
| Recurring financial charges | 65 | €35,801 | €34,473 | -€1,328 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,019 | -€12,167 | +€4,852 | +28.5% |
| Income taxes | 67/77 | €1,392 | €1,193 | -€199 | -14.3% |
| Profit (loss) for the period | 9904 | -€18,411 | -€13,360 | +€5,051 | +27.4% |
| Transfer from tax-exempt reserves | 789 | €37,348 | €37,348 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,937 | €23,988 | +€5,051 | +26.7% |
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 20 October 2026 via checked.be.