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.
DAMI
Largest movements
- Tangible fixed assets -€64,201
down €64,201 (-18.3%), from €350,909 to €286,708
of which Furniture and vehicles: -€33,738
- Cash -€30,410
down €30,410 (-14.2%), from €214,777 to €184,367
mainly Tax, wage and social debts (-€39,380) and Contributions, distributions and other (-€29,073)
- Deferred charges and accrued income +€21,588
up €21,588 (+346.4%), from €6,232 to €27,820
- Stocks and contracts +€15,103
up €15,103 (+40.2%), from €37,554 to €52,657
- Receivables within one year +€6,527
up €6,527 (+27.5%), from €23,730 to €30,257
of which Trade receivables: +€4,446
- Reserves +€45,943
up €45,943 (+10.2%), from €451,797 to €497,740
- Tax, wage and social debts -€39,380
down €39,380 (-50.2%), from €78,465 to €39,085
of which Remuneration and social security: -€23,684
- Trade debts -€23,214
down €23,214 (-80.1%), from €28,973 to €5,759
- Debts after one year -€16,275
no longer reported in 2025 (was €16,275)
- Current portion of long-term debt -€15,600
down €15,600 (-48.9%), from €31,875 to €16,275
- Gross operating margin -€46,413
down €46,413 (-8.9%), from €522,203 to €475,790
- Taxes -€18,043
down €18,043 (-37.7%), from €47,884 to €29,841
- Depreciation +€12,472
up €12,472 (+18.7%), from €66,578 to €79,050
- Staff costs -€10,384
down €10,384 (-3.5%), from €295,361 to €284,977
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 | €633,202 | €581,810 | -€51,392 | -8.1% |
| Fixed assets | 21/28 | €350,909 | €286,708 | -€64,201 | -18.3% |
| Tangible fixed assets | 22/27 | €350,909 | €286,708 | -€64,201 | -18.3% |
| Land and buildings | 22 | €140,967 | €137,198 | -€3,769 | -2.7% |
| Plant, machinery and equipment | 23 | €81,725 | €55,031 | -€26,694 | -32.7% |
| Furniture and vehicles | 24 | €128,217 | €94,479 | -€33,738 | -26.3% |
| Current assets | 29/58 | €282,293 | €295,102 | +€12,809 | +4.5% |
| Stocks and contracts in progress | 3 | €37,554 | €52,657 | +€15,103 | +40.2% |
| Stocks | 30/36 | €37,554 | €52,657 | +€15,103 | +40.2% |
| Amounts receivable within one year | 40/41 | €23,730 | €30,257 | +€6,527 | +27.5% |
| Trade receivables | 40 | €6,193 | €10,639 | +€4,446 | +71.8% |
| Other amounts receivable | 41 | €17,537 | €19,618 | +€2,081 | +11.9% |
| Cash at bank and in hand | 54/58 | €214,777 | €184,367 | -€30,410 | -14.2% |
| Deferred charges and accrued income | 490/1 | €6,232 | €27,820 | +€21,588 | +346.4% |
| Total equity and liabilities | 10/49 | €633,202 | €581,810 | -€51,392 | -8.1% |
| Equity | 10/15 | €470,397 | €516,340 | +€45,943 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €451,797 | €497,740 | +€45,943 | +10.2% |
| Distributable reserves | 133 | €451,797 | €497,740 | +€45,943 | +10.2% |
| Amounts payable | 17/49 | €162,805 | €65,470 | -€97,335 | -59.8% |
| Amounts payable after more than one year | 17 | €16,275 | - | -€16,275 | |
| Financial debts | 170/4 | €16,275 | - | -€16,275 | |
| Amounts payable within one year | 42/48 | €146,530 | €65,470 | -€81,060 | -55.3% |
| Current portion of amounts payable after more than one year | 42 | €31,875 | €16,275 | -€15,600 | -48.9% |
| Trade debts | 44 | €28,973 | €5,759 | -€23,214 | -80.1% |
| Suppliers | 440/4 | €28,973 | €5,759 | -€23,214 | -80.1% |
| Taxes, remuneration and social security | 45 | €78,465 | €39,085 | -€39,380 | -50.2% |
| Taxes | 450/3 | €20,091 | €4,394 | -€15,696 | -78.1% |
| Remuneration and social security | 454/9 | €58,374 | €34,691 | -€23,684 | -40.6% |
| Other amounts payable | 47/48 | €7,217 | €4,351 | -€2,866 | -39.7% |
| Non-recurring operating income | 76A | €5,502 | - | -€5,502 | |
| Remuneration, social security and pensions | 62 | €295,361 | €284,977 | -€10,384 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,578 | €79,050 | +€12,472 | +18.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,069 | - | +€1,069 | |
| Other operating charges | 640/8 | €4,218 | €4,057 | -€161 | -3.8% |
| Non-recurring operating charges | 66A | €43 | €113 | +€70 | +162.1% |
| Gross operating margin | 9900 | €522,203 | €475,790 | -€46,413 | -8.9% |
| Operating profit (loss) | 9901 | €157,072 | €107,593 | -€49,479 | -31.5% |
| Financial income | 75/76B | €21 | €22 | +€0 | +2.3% |
| Recurring financial income | 75 | €21 | €22 | +€0 | +2.3% |
| Financial charges | 65/66B | €3,741 | €2,758 | -€982 | -26.3% |
| Recurring financial charges | 65 | €3,741 | €2,758 | -€982 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €153,352 | €104,856 | -€48,496 | -31.6% |
| Transfer from deferred taxes | 780 | €1,892 | - | -€1,892 | |
| Income taxes | 67/77 | €47,884 | €29,841 | -€18,043 | -37.7% |
| Profit (loss) for the period | 9904 | €107,360 | €75,015 | -€32,344 | -30.1% |
| Transfer from tax-exempt reserves | 789 | €7,566 | - | -€7,566 | |
| Profit (loss) for the period to be appropriated | 9905 | €114,926 | €75,015 | -€39,911 | -34.7% |
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 6 October 2026 via checked.be.