DAMIEN COLLON SDM: 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.
DAMIEN COLLON SDM
Largest movements
- Receivables within one year +€275,296
up €275,296 (+2753.0%), from €10,000 to €285,296
of which Trade receivables: +€267,600
- Cash +€240,925
up €240,925 (+9762.6%), from €2,468 to €243,393
mainly Net result for the year (+€328,390) and Tax, wage and social debts (+€191,895)
- Tangible fixed assets -€8,799
down €8,799 (-27.3%), from €32,262 to €23,464
- Reserves +€328,000
up €328,000 (+6560.0%), from €5,000 to €333,000
- Tax, wage and social debts +€191,895
up €191,895 (+1687.2%), from €11,374 to €203,268
of which Taxes: +€191,871
- Debts after one year -€12,755
no longer reported in 2025 (was €12,755)
- Gross operating margin +€431,686
up €431,686 (+3826.6%), from €11,281 to €442,967
- Taxes +€102,684
up €102,684 (+6333.9%), from €1,621 to €104,305
- Depreciation +€5,866
up €5,866 (+200.0%), from €2,933 to €8,799
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 | €44,730 | €552,152 | +€507,422 | +1134.4% |
| Fixed assets | 21/28 | €32,262 | €23,464 | -€8,799 | -27.3% |
| Tangible fixed assets | 22/27 | €32,262 | €23,464 | -€8,799 | -27.3% |
| Furniture and vehicles | 24 | €32,262 | €23,464 | -€8,799 | -27.3% |
| Current assets | 29/58 | €12,468 | €528,689 | +€516,221 | +4140.4% |
| Amounts receivable within one year | 40/41 | €10,000 | €285,296 | +€275,296 | +2753.0% |
| Trade receivables | 40 | €10,000 | €277,600 | +€267,600 | +2676.0% |
| Other amounts receivable | 41 | - | €7,696 | +€7,696 | |
| Cash at bank and in hand | 54/58 | €2,468 | €243,393 | +€240,925 | +9762.6% |
| Total equity and liabilities | 10/49 | €44,730 | €552,152 | +€507,422 | +1134.4% |
| Equity | 10/15 | €6,048 | €334,437 | +€328,390 | +5430.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €333,000 | +€328,000 | +6560.0% |
| Distributable reserves | 133 | €5,000 | €333,000 | +€328,000 | +6560.0% |
| Profit (loss) carried forward | 14 | €48 | €437 | +€390 | +816.4% |
| Amounts payable | 17/49 | €38,683 | €217,715 | +€179,033 | +462.8% |
| Amounts payable after more than one year | 17 | €12,755 | - | -€12,755 | |
| Financial debts | 170/4 | €12,755 | - | -€12,755 | |
| Amounts payable within one year | 42/48 | €25,928 | €217,715 | +€191,787 | +739.7% |
| Current portion of amounts payable after more than one year | 42 | €12,262 | €12,755 | +€493 | +4.0% |
| Trade debts | 44 | €1,798 | €1,692 | -€106 | -5.9% |
| Suppliers | 440/4 | €1,798 | €1,692 | -€106 | -5.9% |
| Taxes, remuneration and social security | 45 | €11,374 | €203,268 | +€191,895 | +1687.2% |
| Taxes | 450/3 | €7,050 | €198,920 | +€191,871 | +2721.7% |
| Remuneration and social security | 454/9 | €4,324 | €4,348 | +€24 | +0.6% |
| Other amounts payable | 47/48 | €494 | - | -€494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,933 | €8,799 | +€5,866 | +200.0% |
| Other operating charges | 640/8 | €1,220 | €400 | -€821 | -67.2% |
| Gross operating margin | 9900 | €11,281 | €442,967 | +€431,686 | +3826.6% |
| Operating profit (loss) | 9901 | €7,128 | €433,769 | +€426,641 | +5985.6% |
| Financial charges | 65/66B | €459 | €1,074 | +€615 | +134.1% |
| Recurring financial charges | 65 | €459 | €1,074 | +€615 | +134.1% |
| Profit (loss) for the period before taxes | 9903 | €6,669 | €432,695 | +€426,026 | +6388.2% |
| Income taxes | 67/77 | €1,621 | €104,305 | +€102,684 | +6333.9% |
| Profit (loss) for the period | 9904 | €5,048 | €328,390 | +€323,342 | +6405.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,048 | €328,390 | +€323,342 | +6405.7% |
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 12 October 2026 via checked.be.