DAMLAWS CONSEIL: 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.
DAMLAWS CONSEIL
Largest movements
- Intangible fixed assets +€12,625
new in 2025: €12,625
- Stocks and contracts +€6,484
up €6,484 (+37.4%), from €17,355 to €23,839
- Cash -€5,414
down €5,414 (-54.3%), from €9,964 to €4,549
mainly Investment in fixed assets (net) (-€15,600) and Stocks and contracts (-€6,484)
- Deferred charges and accrued income +€929
up €929 (+170%), from €548 to €1,478
- Other debts +€22,658
up €22,658 (+115%), from €19,684 to €42,343
- Profit (loss) carried forward -€4,257
down €4,257 (-140%), from -€3,034 to -€7,291
- Trade debts -€1,720
down €1,720 (-56.8%), from €3,031 to €1,311
- Tax, wage and social debts -€1,210
down €1,210 (-21.7%), from €5,565 to €4,355
- Gross operating margin -€11,337
down €11,337, from €10,348 to -€989
- Depreciation +€2,156
up €2,156 (+524%), from €411 to €2,568
- Financial charges -€251
down €251 (-45.5%), from €552 to €301
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 | €34,029 | €49,500 | +€15,471 | +45.5% |
| Fixed assets | 21/28 | €34 | €13,066 | +€13,032 | +38,410% |
| Intangible fixed assets | 21 | - | €12,625 | +€12,625 | |
| Tangible fixed assets | 22/27 | €34 | €442 | +€408 | +1,202% |
| Plant, machinery and equipment | 23 | - | €442 | +€442 | |
| Furniture and vehicles | 24 | €34 | - | -€34 | |
| Current assets | 29/58 | €33,995 | €36,433 | +€2,439 | +7.2% |
| Stocks and contracts in progress | 3 | €17,355 | €23,839 | +€6,484 | +37.4% |
| Stocks | 30/36 | €17,355 | €23,839 | +€6,484 | +37.4% |
| Amounts receivable within one year | 40/41 | €6,127 | €6,567 | +€440 | +7.2% |
| Trade receivables | 40 | €6,108 | €6,548 | +€440 | +7.2% |
| Other amounts receivable | 41 | €19 | €19 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,964 | €4,549 | -€5,414 | -54.3% |
| Deferred charges and accrued income | 490/1 | €548 | €1,478 | +€929 | +170% |
| Total equity and liabilities | 10/49 | €34,029 | €49,500 | +€15,471 | +45.5% |
| Equity | 10/15 | €466 | -€3,791 | -€4,257 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,034 | -€7,291 | -€4,257 | -140% |
| Amounts payable | 17/49 | €33,562 | €53,290 | +€19,728 | +58.8% |
| Amounts payable within one year | 42/48 | €28,280 | €48,008 | +€19,728 | +69.8% |
| Trade debts | 44 | €3,031 | €1,311 | -€1,720 | -56.8% |
| Suppliers | 440/4 | €3,031 | €1,311 | -€1,720 | -56.8% |
| Taxes, remuneration and social security | 45 | €5,565 | €4,355 | -€1,210 | -21.7% |
| Taxes | 450/3 | €5,565 | €4,355 | -€1,210 | -21.7% |
| Other amounts payable | 47/48 | €19,684 | €42,343 | +€22,658 | +115% |
| Accrued charges and deferred income | 492/3 | €5,282 | €5,282 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €411 | €2,568 | +€2,156 | +524% |
| Other operating charges | 640/8 | €434 | €400 | -€34 | -7.8% |
| Gross operating margin | 9900 | €10,348 | -€989 | -€11,337 | |
| Operating profit (loss) | 9901 | €9,503 | -€3,956 | -€13,459 | |
| Financial charges | 65/66B | €552 | €301 | -€251 | -45.5% |
| Recurring financial charges | 65 | €552 | €301 | -€251 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €8,951 | -€4,257 | -€13,208 | |
| Profit (loss) for the period | 9904 | €8,951 | -€4,257 | -€13,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,951 | -€4,257 | -€13,208 |
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 20 October 2026 via checked.be.