DAMMAN CHRISTOPHE: 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.
DAMMAN CHRISTOPHE
Largest movements
- Cash +€12,867
up €12,867 (+15.5%), from €82,760 to €95,627
mainly Tax, wage and social debts (+€8,982) and Depreciation (+€2,857)
- Tangible fixed assets -€2,737
down €2,737 (-30.2%), from €9,061 to €6,324
of which Furniture and vehicles: -€2,703
- Tax, wage and social debts +€8,982
up €8,982 (+49.3%), from €18,203 to €27,185
of which Remuneration and social security: +€8,971
- Gross operating margin -€7,158
down €7,158 (-13.1%), from €54,720 to €47,561
- Staff costs -€1,405
down €1,405 (-3.2%), from €44,369 to €42,964
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 | €101,558 | €112,218 | +€10,660 | +10.5% |
| Fixed assets | 21/28 | €9,565 | €6,708 | -€2,857 | -29.9% |
| Intangible fixed assets | 21 | €454 | €334 | -€120 | -26.4% |
| Tangible fixed assets | 22/27 | €9,061 | €6,324 | -€2,737 | -30.2% |
| Plant, machinery and equipment | 23 | €34 | - | -€34 | |
| Furniture and vehicles | 24 | €9,027 | €6,324 | -€2,703 | -29.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €91,994 | €105,510 | +€13,517 | +14.7% |
| Stocks and contracts in progress | 3 | €1,984 | €1,888 | -€96 | -4.8% |
| Stocks | 30/36 | €1,984 | €1,888 | -€96 | -4.8% |
| Amounts receivable within one year | 40/41 | €5,329 | €5,547 | +€219 | +4.1% |
| Trade receivables | 40 | €5,199 | €4,871 | -€327 | -6.3% |
| Other amounts receivable | 41 | €130 | €676 | +€546 | +421% |
| Cash at bank and in hand | 54/58 | €82,760 | €95,627 | +€12,867 | +15.5% |
| Deferred charges and accrued income | 490/1 | €1,921 | €2,448 | +€527 | +27.4% |
| Total equity and liabilities | 10/49 | €101,558 | €112,218 | +€10,660 | +10.5% |
| Equity | 10/15 | €62,686 | €63,598 | +€912 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,709 | €15,621 | +€912 | +6.2% |
| Distributable reserves | 133 | €14,709 | €15,621 | +€912 | +6.2% |
| Profit (loss) carried forward | 14 | €41,777 | €41,777 | = | 0.0% |
| Amounts payable | 17/49 | €38,872 | €48,620 | +€9,748 | +25.1% |
| Amounts payable within one year | 42/48 | €38,872 | €48,620 | +€9,748 | +25.1% |
| Trade debts | 44 | €8,787 | €9,729 | +€942 | +10.7% |
| Suppliers | 440/4 | €8,787 | €9,729 | +€942 | +10.7% |
| Taxes, remuneration and social security | 45 | €18,203 | €27,185 | +€8,982 | +49.3% |
| Taxes | 450/3 | €776 | €787 | +€11 | +1.5% |
| Remuneration and social security | 454/9 | €17,428 | €26,398 | +€8,971 | +51.5% |
| Other amounts payable | 47/48 | €11,882 | €11,706 | -€176 | -1.5% |
| Remuneration, social security and pensions | 62 | €44,369 | €42,964 | -€1,405 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,959 | €2,857 | -€102 | -3.4% |
| Other operating charges | 640/8 | €437 | €450 | +€12 | +2.8% |
| Gross operating margin | 9900 | €54,720 | €47,561 | -€7,158 | -13.1% |
| Operating profit (loss) | 9901 | €6,955 | €1,291 | -€5,664 | -81.4% |
| Financial income | 75/76B | €25 | €18 | -€7 | -28.5% |
| Recurring financial income | 75 | €25 | €18 | -€7 | -28.5% |
| Financial charges | 65/66B | €291 | €305 | +€15 | +5.0% |
| Recurring financial charges | 65 | €291 | €305 | +€15 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €6,689 | €1,004 | -€5,685 | -85.0% |
| Income taxes | 67/77 | €608 | €91 | -€517 | -85.0% |
| Profit (loss) for the period | 9904 | €6,081 | €912 | -€5,168 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,081 | €912 | -€5,168 | -85.0% |
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 1 November 2026 via checked.be.