DAMIR: 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.
DAMIR
Largest movements
- Cash +€77,798
up €77,798 (+305%), from €25,468 to €103,266
mainly Net result for the year (+€87,456) and Tax, wage and social debts (+€26,543)
- Receivables within one year +€35,506
up €35,506 (+346%), from €10,249 to €45,755
of which Trade receivables: +€32,094
- Tangible fixed assets +€20,599
new in 2025: €20,599
- Profit (loss) carried forward +€87,457
up €87,457 (+335%), from €26,071 to €113,528
- Tax, wage and social debts +€26,543
up €26,543 (+307%), from €8,646 to €35,189
- Trade debts +€20,897
new in 2025: €20,897
- Gross operating margin +€84,551
up €84,551 (+238%), from €35,461 to €120,012
- Taxes +€20,828
up €20,828 (+241%), from €8,646 to €29,474
- Depreciation +€2,282
up €2,282 (+249%), from €918 to €3,200
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 | €35,717 | €170,614 | +€134,897 | +378% |
| Fixed assets | 21/28 | - | €20,599 | +€20,599 | |
| Tangible fixed assets | 22/27 | - | €20,599 | +€20,599 | |
| Furniture and vehicles | 24 | - | €20,599 | +€20,599 | |
| Current assets | 29/58 | €35,717 | €150,016 | +€114,299 | +320% |
| Amounts receivable within one year | 40/41 | €10,249 | €45,755 | +€35,506 | +346% |
| Trade receivables | 40 | €5,950 | €38,044 | +€32,094 | +539% |
| Other amounts receivable | 41 | €4,299 | €7,711 | +€3,412 | +79.4% |
| Cash at bank and in hand | 54/58 | €25,468 | €103,266 | +€77,798 | +305% |
| Deferred charges and accrued income | 490/1 | - | €995 | +€995 | |
| Total equity and liabilities | 10/49 | €35,717 | €170,614 | +€134,897 | +378% |
| Equity | 10/15 | €27,071 | €114,528 | +€87,457 | +323% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,071 | €113,528 | +€87,457 | +335% |
| Amounts payable | 17/49 | €8,646 | €56,087 | +€47,441 | +549% |
| Amounts payable within one year | 42/48 | €8,646 | €56,087 | +€47,441 | +549% |
| Trade debts | 44 | - | €20,897 | +€20,897 | |
| Suppliers | 440/4 | - | €20,897 | +€20,897 | |
| Taxes, remuneration and social security | 45 | €8,646 | €35,189 | +€26,543 | +307% |
| Taxes | 450/3 | €8,646 | €35,189 | +€26,543 | +307% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €918 | €3,200 | +€2,282 | +249% |
| Gross operating margin | 9900 | €35,461 | €120,012 | +€84,551 | +238% |
| Operating profit (loss) | 9901 | €34,543 | €116,812 | +€82,269 | +238% |
| Financial income | 75/76B | €191 | €301 | +€110 | +57.8% |
| Recurring financial income | 75 | €191 | €301 | +€110 | +57.8% |
| Financial charges | 65/66B | €17 | €183 | +€166 | +978% |
| Recurring financial charges | 65 | €17 | €183 | +€166 | +978% |
| Profit (loss) for the period before taxes | 9903 | €34,717 | €116,930 | +€82,213 | +237% |
| Income taxes | 67/77 | €8,646 | €29,474 | +€20,828 | +241% |
| Profit (loss) for the period | 9904 | €26,071 | €87,456 | +€61,385 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €26,071 | €87,456 | +€61,385 | +235% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.