DAMMAN: 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.
DAMMAN
Largest movements
- Cash +€677,932
up €677,932 (+33.9%), from €2.0m to €2.7m
mainly Net result for the year (+€391,342) and Depreciation (+€219,668)
- Receivables within one year -€152,703
down €152,703 (-26.5%), from €576,948 to €424,245
of which Trade receivables: -€144,956
- Tangible fixed assets -€136,985
down €136,985 (-22.5%), from €607,998 to €471,012
of which Furniture and vehicles: -€105,707
- Reserves +€203,448
up €203,448 (+5.3%), from €3.8m to €4.0m
of which Distributable reserves: +€203,448
- Other debts +€187,641
up €187,641 (+358.8%), from €52,301 to €239,942
- Gross operating margin +€227,510
up €227,510 (+22.1%), from €1.0m to €1.3m
- Taxes +€62,612
up €62,612 (+59.9%), from €104,490 to €167,102
- Other operating charges +€18,201
up €18,201 (+115.6%), from €15,751 to €33,953
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 | €4,277,463 | €4,696,509 | +€419,047 | +9.8% |
| Fixed assets | 21/28 | €612,867 | €473,540 | -€139,328 | -22.7% |
| Intangible fixed assets | 21 | €4,870 | €2,527 | -€2,342 | -48.1% |
| Tangible fixed assets | 22/27 | €607,998 | €471,012 | -€136,985 | -22.5% |
| Land and buildings | 22 | €75,306 | €75,049 | -€256 | -0.3% |
| Plant, machinery and equipment | 23 | €105,293 | €74,272 | -€31,021 | -29.5% |
| Furniture and vehicles | 24 | €427,398 | €321,691 | -€105,707 | -24.7% |
| Current assets | 29/58 | €3,664,595 | €4,222,969 | +€558,374 | +15.2% |
| Stocks and contracts in progress | 3 | €87,277 | €121,172 | +€33,895 | +38.8% |
| Stocks | 30/36 | €87,277 | €121,172 | +€33,895 | +38.8% |
| Amounts receivable within one year | 40/41 | €576,948 | €424,245 | -€152,703 | -26.5% |
| Trade receivables | 40 | €510,774 | €365,818 | -€144,956 | -28.4% |
| Other amounts receivable | 41 | €66,174 | €58,427 | -€7,748 | -11.7% |
| Current investments | 50/53 | €1,000,000 | €1,000,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,999,620 | €2,677,553 | +€677,932 | +33.9% |
| Deferred charges and accrued income | 490/1 | €750 | - | -€750 | |
| Total equity and liabilities | 10/49 | €4,277,463 | €4,696,509 | +€419,047 | +9.8% |
| Equity | 10/15 | €3,889,474 | €4,092,923 | +€203,448 | +5.2% |
| Contributions | 10/11 | €49,500 | €49,500 | = | 0.0% |
| Reserves | 13 | €3,839,974 | €4,043,423 | +€203,448 | +5.3% |
| Tax-exempt reserves | 132 | €4,774 | €4,774 | = | 0.0% |
| Distributable reserves | 133 | €3,835,200 | €4,038,648 | +€203,448 | +5.3% |
| Amounts payable | 17/49 | €387,989 | €603,587 | +€215,598 | +55.6% |
| Amounts payable within one year | 42/48 | €385,686 | €600,745 | +€215,059 | +55.8% |
| Trade debts | 44 | €312,995 | €334,323 | +€21,328 | +6.8% |
| Suppliers | 440/4 | €312,995 | €334,323 | +€21,328 | +6.8% |
| Advances received on contracts in progress | 46 | - | €548 | +€548 | |
| Taxes, remuneration and social security | 45 | €20,389 | €25,932 | +€5,542 | +27.2% |
| Taxes | 450/3 | €2,187 | €2,418 | +€231 | +10.6% |
| Remuneration and social security | 454/9 | €18,202 | €23,514 | +€5,311 | +29.2% |
| Other amounts payable | 47/48 | €52,301 | €239,942 | +€187,641 | +358.8% |
| Accrued charges and deferred income | 492/3 | €2,303 | €2,842 | +€539 | +23.4% |
| Non-recurring operating income | 76A | €35,500 | - | -€35,500 | |
| Remuneration, social security and pensions | 62 | €468,614 | €474,395 | +€5,781 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211,557 | €219,668 | +€8,111 | +3.8% |
| Other operating charges | 640/8 | €15,751 | €33,953 | +€18,201 | +115.6% |
| Gross operating margin | 9900 | €1,029,599 | €1,257,109 | +€227,510 | +22.1% |
| Operating profit (loss) | 9901 | €333,676 | €529,094 | +€195,418 | +58.6% |
| Financial income | 75/76B | €30,286 | €42,336 | +€12,050 | +39.8% |
| Recurring financial income | 75 | €30,286 | €42,336 | +€12,050 | +39.8% |
| Financial charges | 65/66B | €4,808 | €12,987 | +€8,179 | +170.1% |
| Recurring financial charges | 65 | €4,808 | €12,987 | +€8,179 | +170.1% |
| Profit (loss) for the period before taxes | 9903 | €359,154 | €558,443 | +€199,289 | +55.5% |
| Income taxes | 67/77 | €104,490 | €167,102 | +€62,612 | +59.9% |
| Profit (loss) for the period | 9904 | €254,664 | €391,342 | +€136,677 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €254,664 | €391,342 | +€136,677 | +53.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.