DAMM: 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.
DAMM
Largest movements
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets -€35,189
down €35,189 (-25.2%), from €139,547 to €104,358
of which Furniture and vehicles: -€20,063
- Cash +€22,901
up €22,901 (+9.6%), from €239,257 to €262,157
mainly Net result for the year (+€63,163) and Current investments (+€50,000)
- Receivables within one year -€5,910
down €5,910 (-48.3%), from €12,237 to €6,327
- Stocks and contracts -€5,671
down €5,671 (-32.9%), from €17,257 to €11,586
- Debts after one year -€28,397
down €28,397 (-38.0%), from €74,743 to €46,346
- Other debts -€14,276
down €14,276 (-98.2%), from €14,541 to €265
- Reserves -€13,971
down €13,971 (-4.8%), from €291,991 to €278,020
- Advances received -€12,400
down €12,400 (-100.0%), from €12,400 to €0
- Depreciation +€10,167
up €10,167 (+41.2%), from €24,668 to €34,835
- Gross operating margin +€8,106
up €8,106 (+7.0%), from €116,352 to €124,458
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 | €459,823 | €386,062 | -€73,761 | -16.0% |
| Fixed assets | 21/28 | €139,592 | €104,403 | -€35,189 | -25.2% |
| Tangible fixed assets | 22/27 | €139,547 | €104,358 | -€35,189 | -25.2% |
| Land and buildings | 22 | €7,280 | €4,902 | -€2,377 | -32.7% |
| Plant, machinery and equipment | 23 | €54,559 | €41,811 | -€12,748 | -23.4% |
| Furniture and vehicles | 24 | €77,708 | €57,645 | -€20,063 | -25.8% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €320,231 | €281,658 | -€38,573 | -12.0% |
| Stocks and contracts in progress | 3 | €17,257 | €11,586 | -€5,671 | -32.9% |
| Stocks | 30/36 | €17,257 | €11,586 | -€5,671 | -32.9% |
| Amounts receivable within one year | 40/41 | €12,237 | €6,327 | -€5,910 | -48.3% |
| Other amounts receivable | 41 | €12,237 | €6,327 | -€5,910 | -48.3% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €239,257 | €262,157 | +€22,901 | +9.6% |
| Deferred charges and accrued income | 490/1 | €1,481 | €1,588 | +€107 | +7.2% |
| Total equity and liabilities | 10/49 | €459,823 | €386,062 | -€73,761 | -16.0% |
| Equity | 10/15 | €321,991 | €308,020 | -€13,971 | -4.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €291,991 | €278,020 | -€13,971 | -4.8% |
| Distributable reserves | 133 | €291,991 | €278,020 | -€13,971 | -4.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €137,832 | €78,041 | -€59,791 | -43.4% |
| Amounts payable after more than one year | 17 | €74,743 | €46,346 | -€28,397 | -38.0% |
| Financial debts | 170/4 | €74,743 | €46,346 | -€28,397 | -38.0% |
| Amounts payable within one year | 42/48 | €63,025 | €31,695 | -€31,330 | -49.7% |
| Current portion of amounts payable after more than one year | 42 | €30,747 | €28,397 | -€2,350 | -7.6% |
| Trade debts | 44 | €1,910 | €3,033 | +€1,123 | +58.8% |
| Suppliers | 440/4 | €1,910 | €3,033 | +€1,123 | +58.8% |
| Advances received on contracts in progress | 46 | €12,400 | €0 | -€12,400 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,427 | €0 | -€3,427 | -100.0% |
| Taxes | 450/3 | €3,427 | €0 | -€3,427 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,541 | €265 | -€14,276 | -98.2% |
| Accrued charges and deferred income | 492/3 | €64 | €0 | -€64 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,668 | €34,835 | +€10,167 | +41.2% |
| Other operating charges | 640/8 | €1,053 | €1,457 | +€404 | +38.4% |
| Non-recurring operating charges | 66A | - | €354 | +€354 | |
| Gross operating margin | 9900 | €116,352 | €124,458 | +€8,106 | +7.0% |
| Operating profit (loss) | 9901 | €90,631 | €87,812 | -€2,819 | -3.1% |
| Financial income | 75/76B | €3,286 | €3,276 | -€10 | -0.3% |
| Recurring financial income | 75 | €3,286 | €3,276 | -€10 | -0.3% |
| Financial charges | 65/66B | €3,852 | €3,641 | -€210 | -5.5% |
| Recurring financial charges | 65 | €3,852 | €3,641 | -€210 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €90,066 | €87,447 | -€2,619 | -2.9% |
| Income taxes | 67/77 | €24,413 | €24,284 | -€129 | -0.5% |
| Profit (loss) for the period | 9904 | €65,653 | €63,163 | -€2,490 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,653 | €63,163 | -€2,490 | -3.8% |
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 9 October 2026 via checked.be.