DAMIENS: 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.
DAMIENS
Largest movements
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Tangible fixed assets +€42,445
up €42,445 (+215%), from €19,720 to €62,165
- Receivables within one year -€10,708
down €10,708 (-60.8%), from €17,602 to €6,894
of which Other amounts receivable: -€10,448
- Stocks and contracts -€8,032
down €8,032 (-95.1%), from €8,445 to €413
- Cash +€3,808
up €3,808 (+5.9%), from €64,836 to €68,644
mainly Current investments (+€60,000) and Depreciation (+€21,797)
- Reserves -€27,078
down €27,078 (-20.3%), from €133,453 to €106,374
of which Distributable reserves: -€27,078
- Trade debts -€6,213
no longer reported in 2025 (was €6,213)
- Gross operating margin -€16,781
down €16,781, from €12,946 to -€3,835
- Depreciation +€12,026
up €12,026 (+123%), from €9,771 to €21,797
- Financial income -€2,185
down €2,185 (-77.7%), from €2,812 to €627
- Taxes -€1,552
down €1,552 (-83.2%), from €1,866 to €313
- Other operating charges +€1,022
up €1,022 (+179%), from €571 to €1,593
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 | €173,880 | €140,772 | -€33,108 | -19.0% |
| Fixed assets | 21/28 | €19,720 | €62,165 | +€42,445 | +215% |
| Tangible fixed assets | 22/27 | €19,720 | €62,165 | +€42,445 | +215% |
| Furniture and vehicles | 24 | €19,720 | €62,165 | +€42,445 | +215% |
| Current assets | 29/58 | €154,160 | €78,607 | -€75,553 | -49.0% |
| Stocks and contracts in progress | 3 | €8,445 | €413 | -€8,032 | -95.1% |
| Stocks | 30/36 | €8,445 | €413 | -€8,032 | -95.1% |
| Amounts receivable within one year | 40/41 | €17,602 | €6,894 | -€10,708 | -60.8% |
| Trade receivables | 40 | €4,468 | €4,207 | -€260 | -5.8% |
| Other amounts receivable | 41 | €13,135 | €2,687 | -€10,448 | -79.5% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €64,836 | €68,644 | +€3,808 | +5.9% |
| Deferred charges and accrued income | 490/1 | €3,277 | €2,656 | -€621 | -18.9% |
| Total equity and liabilities | 10/49 | €173,880 | €140,772 | -€33,108 | -19.0% |
| Equity | 10/15 | €153,453 | €126,374 | -€27,078 | -17.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €133,453 | €106,374 | -€27,078 | -20.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,800 | €15,800 | = | 0.0% |
| Distributable reserves | 133 | €115,653 | €88,574 | -€27,078 | -23.4% |
| Amounts payable | 17/49 | €20,427 | €14,398 | -€6,030 | -29.5% |
| Amounts payable within one year | 42/48 | €20,427 | €14,398 | -€6,030 | -29.5% |
| Trade debts | 44 | €6,213 | - | -€6,213 | |
| Suppliers | 440/4 | €6,213 | - | -€6,213 | |
| Taxes, remuneration and social security | 45 | €1,045 | €415 | -€630 | -60.3% |
| Taxes | 450/3 | €1,045 | €415 | -€630 | -60.3% |
| Other amounts payable | 47/48 | €13,170 | €13,983 | +€813 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,771 | €21,797 | +€12,026 | +123% |
| Other operating charges | 640/8 | €571 | €1,593 | +€1,022 | +179% |
| Gross operating margin | 9900 | €12,946 | -€3,835 | -€16,781 | |
| Operating profit (loss) | 9901 | €2,604 | -€27,225 | -€29,828 | |
| Financial income | 75/76B | €2,812 | €627 | -€2,185 | -77.7% |
| Recurring financial income | 75 | €2,812 | €627 | -€2,185 | -77.7% |
| Financial charges | 65/66B | €215 | €167 | -€48 | -22.2% |
| Recurring financial charges | 65 | €215 | €167 | -€48 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €5,201 | -€26,765 | -€31,966 | |
| Income taxes | 67/77 | €1,866 | €313 | -€1,552 | -83.2% |
| Profit (loss) for the period | 9904 | €3,335 | -€27,078 | -€30,414 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,335 | -€27,078 | -€30,414 |
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 23 October 2026 via checked.be.