DAMI: 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.
What changed
DAMI
NACE 46.392, Non-specialised wholesale
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€270,748
2024 · €72,318+€198,429
Equity
€1.2m
2024 · €1.2m+€8,133
Cash
€204,261
2024 · €167,151+€37,111
Balance sheet total
€3.0m
2024 · €2.9m+€119,740
Largest movements
Assets
- Receivables within one year +€68,277
up €68,277 (+8.1%), from €845,529 to €913,806
of which Trade receivables: +€105,421
- Cash +€37,111
up €37,111 (+22.2%), from €167,151 to €204,261
mainly Net result for the year (+€270,748) and Depreciation (+€219,141)
- Stocks and contracts +€34,437
up €34,437 (+2.7%), from €1.3m to €1.3m
Equity and liabilities
- Other debts +€205,562
up €205,562 (+1761.6%), from €11,669 to €217,231
- Short-term financial debts -€150,000
down €150,000 (-37.5%), from €400,000 to €250,000
- Reserves +€120,466
up €120,466 (+11.2%), from €1.1m to €1.2m
of which Distributable reserves: +€120,466
- Current portion of long-term debt -€115,774
down €115,774 (-42.7%), from €271,096 to €155,322
- Profit (loss) carried forward -€112,334
down €112,334 (-100.0%), from €112,334 to €0
Income statement
- Gross operating margin +€529,201
up €529,201 (+42.2%), from €1.3m to €1.8m
- Staff costs +€337,433
up €337,433 (+36.4%), from €926,953 to €1.3m
- Depreciation -€33,601
down €33,601 (-13.3%), from €252,742 to €219,141
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.
Result 2024
€72,318
Gross operating margin
+€529,201
Staff costs
-€337,433
Depreciation
+€33,601
Write-downs
-€6,502
Other operating charges
-€8,617
Financial income
+€1,653
Financial charges
+€4,254
Taxes
-€17,728
Result 2025
€270,748
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.
From operations
+€746,217
Investment
-€203,984
Financing
-€505,122
Cash 2024
€167,151
From operations (derived)
+€746,217
Net result for the year
+€270,748
Depreciation
+€219,141
Stocks and contracts
-€34,437
Receivables within one year
-€68,277
Deferred charges and accrued income
+€4,927
Trade debts
+€99,960
Tax, wage and social debts
+€64,905
Other debts
+€205,562
Accrued charges and deferred income
-€16,312
Investment (derived)
-€203,984
Investment in fixed assets (net)
-€203,984
Financing
-€505,122
Debts after one year
+€23,267
Current portion of long-term debt
-€115,774
Short-term financial debts
-€150,000
Contributions, distributions and other
-€262,615
Cash 2025
€204,261
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,894,219 | €3,013,959 | +€119,740 | +4.1% |
| Fixed assets | 21/28 | €589,065 | €573,908 | -€15,157 | -2.6% |
| Intangible fixed assets | 21 | €11,510 | €20,774 | +€9,264 | +80.5% |
| Tangible fixed assets | 22/27 | €576,029 | €551,926 | -€24,103 | -4.2% |
| Plant, machinery and equipment | 23 | €64,993 | €91,952 | +€26,959 | +41.5% |
| Furniture and vehicles | 24 | €476,166 | €429,566 | -€46,600 | -9.8% |
| Other tangible fixed assets | 26 | €34,871 | €30,408 | -€4,463 | -12.8% |
| Financial fixed assets | 28 | €1,526 | €1,208 | -€318 | -20.8% |
| Current assets | 29/58 | €2,305,153 | €2,440,051 | +€134,897 | +5.9% |
| Stocks and contracts in progress | 3 | €1,262,607 | €1,297,045 | +€34,437 | +2.7% |
| Stocks | 30/36 | €1,262,607 | €1,297,045 | +€34,437 | +2.7% |
| Amounts receivable within one year | 40/41 | €845,529 | €913,806 | +€68,277 | +8.1% |
| Trade receivables | 40 | €696,226 | €801,647 | +€105,421 | +15.1% |
| Other amounts receivable | 41 | €149,303 | €112,159 | -€37,144 | -24.9% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €167,151 | €204,261 | +€37,111 | +22.2% |
| Deferred charges and accrued income | 490/1 | €27,366 | €22,439 | -€4,927 | -18.0% |
| Total equity and liabilities | 10/49 | €2,894,219 | €3,013,959 | +€119,740 | +4.1% |
| Equity | 10/15 | €1,195,129 | €1,203,262 | +€8,133 | +0.7% |
| Contributions | 10/11 | €6,334 | €6,334 | = | 0.0% |
| Reserves | 13 | €1,076,462 | €1,196,928 | +€120,466 | +11.2% |
| Tax-exempt reserves | 132 | €63,150 | €63,150 | = | 0.0% |
| Distributable reserves | 133 | €1,013,312 | €1,133,778 | +€120,466 | +11.9% |
| Profit (loss) carried forward | 14 | €112,334 | €0 | -€112,334 | -100.0% |
| Amounts payable | 17/49 | €1,699,089 | €1,810,697 | +€111,608 | +6.6% |
| Amounts payable after more than one year | 17 | €191,690 | €214,957 | +€23,267 | +12.1% |
| Financial debts | 170/4 | €191,690 | €214,957 | +€23,267 | +12.1% |
| Amounts payable within one year | 42/48 | €1,484,007 | €1,588,660 | +€104,654 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €271,096 | €155,322 | -€115,774 | -42.7% |
| Financial debts | 43 | €400,000 | €250,000 | -€150,000 | -37.5% |
| Credit institutions | 430/8 | €400,000 | €250,000 | -€150,000 | -37.5% |
| Trade debts | 44 | €624,383 | €724,344 | +€99,960 | +16.0% |
| Suppliers | 440/4 | €624,383 | €724,344 | +€99,960 | +16.0% |
| Taxes, remuneration and social security | 45 | €176,859 | €241,763 | +€64,905 | +36.7% |
| Taxes | 450/3 | €37,927 | €55,492 | +€17,565 | +46.3% |
| Remuneration and social security | 454/9 | €138,932 | €186,271 | +€47,340 | +34.1% |
| Other amounts payable | 47/48 | €11,669 | €217,231 | +€205,562 | +1761.6% |
| Accrued charges and deferred income | 492/3 | €23,392 | €7,080 | -€16,312 | -69.7% |
| Non-recurring operating income | 76A | €3,000 | €0 | -€3,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €926,953 | €1,264,386 | +€337,433 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252,742 | €219,141 | -€33,601 | -13.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,679 | €11,181 | +€6,502 | +139.0% |
| Other operating charges | 640/8 | €34,100 | €42,718 | +€8,617 | +25.3% |
| Gross operating margin | 9900 | €1,253,474 | €1,782,676 | +€529,201 | +42.2% |
| Operating profit (loss) | 9901 | €35,001 | €245,251 | +€210,250 | +600.7% |
| Financial income | 75/76B | €132,030 | €133,683 | +€1,653 | +1.3% |
| Recurring financial income | 75 | €132,030 | €133,683 | +€1,653 | +1.3% |
| Financial charges | 65/66B | €49,781 | €45,526 | -€4,254 | -8.5% |
| Recurring financial charges | 65 | €49,761 | €45,526 | -€4,234 | -8.5% |
| Non-recurring financial charges | 66B | €20 | €0 | -€20 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €117,250 | €333,408 | +€216,158 | +184.4% |
| Income taxes | 67/77 | €44,932 | €62,660 | +€17,728 | +39.5% |
| Profit (loss) for the period | 9904 | €72,318 | €270,748 | +€198,429 | +274.4% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €72,318 | €270,748 | +€198,429 | +274.4% |
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 4 October 2026 via checked.be.