DAMLA: 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.
DAMLA
Largest movements
- Tangible fixed assets +€272,198
up €272,198 (+382.1%), from €71,236 to €343,435
of which Land and buildings: +€274,861
- Cash +€179,171
up €179,171 (+1934.2%), from €9,263 to €188,434
mainly Net result for the year (+€227,271) and Debts after one year (+€181,581)
- Stocks and contracts -€9,453
down €9,453 (-7.8%), from €121,628 to €112,175
- Reserves +€195,424
up €195,424 (+922.2%), from €21,190 to €216,614
of which Tax-exempt reserves: +€195,424
- Debts after one year +€181,581
new in 2025: €181,581
- Provisions +€65,141
new in 2025: €65,141
- Profit (loss) carried forward +€31,847
up €31,847 (+32.6%), from €97,638 to €129,485
- Trade debts -€28,020
down €28,020 (-41.4%), from €67,737 to €39,717
- Gross operating margin +€342,582
up €342,582 (+272.2%), from €125,844 to €468,426
- Staff costs +€40,033
up €40,033 (+41.3%), from €96,978 to €137,011
- Depreciation +€5,022
up €5,022 (+42.1%), from €11,929 to €16,951
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 | €245,700 | €682,846 | +€437,146 | +177.9% |
| Fixed assets | 21/28 | €106,671 | €375,369 | +€268,698 | +251.9% |
| Intangible fixed assets | 21 | €31,607 | €28,107 | -€3,500 | -11.1% |
| Tangible fixed assets | 22/27 | €71,236 | €343,435 | +€272,198 | +382.1% |
| Land and buildings | 22 | €44,621 | €319,482 | +€274,861 | +616.0% |
| Plant, machinery and equipment | 23 | €17,095 | €14,840 | -€2,255 | -13.2% |
| Furniture and vehicles | 24 | €9,520 | €9,113 | -€408 | -4.3% |
| Financial fixed assets | 28 | €3,828 | €3,828 | = | 0.0% |
| Current assets | 29/58 | €139,029 | €307,476 | +€168,447 | +121.2% |
| Stocks and contracts in progress | 3 | €121,628 | €112,175 | -€9,453 | -7.8% |
| Stocks | 30/36 | €121,628 | €112,175 | -€9,453 | -7.8% |
| Amounts receivable within one year | 40/41 | €4,141 | €5,842 | +€1,701 | +41.1% |
| Trade receivables | 40 | €2,155 | €418 | -€1,737 | -80.6% |
| Other amounts receivable | 41 | €1,986 | €5,424 | +€3,438 | +173.2% |
| Cash at bank and in hand | 54/58 | €9,263 | €188,434 | +€179,171 | +1934.2% |
| Deferred charges and accrued income | 490/1 | €3,996 | €1,025 | -€2,971 | -74.4% |
| Total equity and liabilities | 10/49 | €245,700 | €682,846 | +€437,146 | +177.9% |
| Equity | 10/15 | €137,428 | €364,699 | +€227,271 | +165.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €21,190 | €216,614 | +€195,424 | +922.2% |
| Tax-exempt reserves | 132 | - | €195,424 | +€195,424 | |
| Distributable reserves | 133 | €21,190 | €21,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,638 | €129,485 | +€31,847 | +32.6% |
| Provisions and deferred taxes | 16 | - | €65,141 | +€65,141 | |
| Deferred taxes | 168 | - | €65,141 | +€65,141 | |
| Amounts payable | 17/49 | €108,272 | €253,005 | +€144,733 | +133.7% |
| Amounts payable after more than one year | 17 | - | €181,581 | +€181,581 | |
| Financial debts | 170/4 | - | €181,581 | +€181,581 | |
| Amounts payable within one year | 42/48 | €108,272 | €71,423 | -€36,849 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,952 | +€5,952 | |
| Trade debts | 44 | €67,737 | €39,717 | -€28,020 | -41.4% |
| Suppliers | 440/4 | €67,737 | €39,717 | -€28,020 | -41.4% |
| Taxes, remuneration and social security | 45 | €24,591 | €25,754 | +€1,163 | +4.7% |
| Taxes | 450/3 | €10,626 | €11,492 | +€867 | +8.2% |
| Remuneration and social security | 454/9 | €13,965 | €14,262 | +€297 | +2.1% |
| Other amounts payable | 47/48 | €15,944 | - | -€15,944 | |
| Non-recurring operating income | 76A | €304 | €266,816 | +€266,512 | +87651.0% |
| Remuneration, social security and pensions | 62 | €96,978 | €137,011 | +€40,033 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,929 | €16,951 | +€5,022 | +42.1% |
| Other operating charges | 640/8 | €7,697 | €5,279 | -€2,418 | -31.4% |
| Non-recurring operating charges | 66A | €975 | €4,048 | +€3,073 | +315.0% |
| Gross operating margin | 9900 | €125,844 | €468,426 | +€342,582 | +272.2% |
| Operating profit (loss) | 9901 | €8,264 | €305,138 | +€296,873 | +3592.2% |
| Financial income | 75/76B | €0 | €7 | +€7 | +69700.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +69700.0% |
| Financial charges | 65/66B | €6,997 | €9,584 | +€2,586 | +37.0% |
| Recurring financial charges | 65 | €6,997 | €9,584 | +€2,586 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €1,267 | €295,561 | +€294,294 | +23226.9% |
| Transfer from deferred taxes | 780 | - | €1,563 | +€1,563 | |
| Transfer to deferred taxes | 680 | - | €66,704 | +€66,704 | |
| Income taxes | 67/77 | - | €3,148 | +€3,148 | |
| Profit (loss) for the period | 9904 | €1,267 | €227,271 | +€226,004 | +17837.2% |
| Transfer from tax-exempt reserves | 789 | - | €4,688 | +€4,688 | |
| Transfer to tax-exempt reserves | 689 | - | €200,112 | +€200,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,267 | €31,847 | +€30,580 | +2413.5% |
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 1 October 2026 via checked.be.