DAMMAN COLETTE: 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.
What changed
DAMMAN COLETTE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€48,327
2024 · €792+€47,535
Equity
€1.4m
2024 · €1.3m+€48,327
Cash
€30,372
2024 · €19,647+€10,725
Balance sheet total
€1.7m
2024 · €1.8m-€60,540
Largest movements
Assets
- Tangible fixed assets -€67,036
down €67,036 (-3.9%), from €1.7m to €1.6m
of which Land and buildings: -€74,221
Equity and liabilities
- Other debts -€62,531
down €62,531 (-100%), from €62,531 to €0
- Reserves +€48,327
up €48,327 (+12.7%), from €381,671 to €429,998
- Debts after one year -€46,794
down €46,794 (-15.3%), from €306,006 to €259,212
Income statement
- Gross operating margin +€73,177
up €73,177 (+63.8%), from €114,671 to €187,848
- Taxes +€28,971
up €28,971 (+995%), from €2,911 to €31,882
- Financial charges -€5,098
down €5,098 (-37.3%), from €13,671 to €8,573
- Write-downs +€2,322
new in 2025: €2,322
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.
Result 2024
€792
Gross operating margin
+€73,177
Depreciation
+€623
Write-downs
-€2,322
Other operating charges
-€70
Financial income
-€0
Financial charges
+€5,098
Taxes
-€28,971
Result 2025
€48,327
raises the resultlowers the result
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.
From operations
+€64,305
Investment
-€7,582
Financing
-€45,998
Cash 2024
€19,647
From operations (derived)
+€64,305
Net result for the year
+€48,327
Depreciation
+€75,368
Stocks and contracts
+€2,322
Receivables within one year
+€1,040
Deferred charges and accrued income
+€118
Trade debts
-€8,876
Tax, wage and social debts
+€12,754
Other debts
-€62,531
Accrued charges and deferred income
-€4,216
Investment (derived)
-€7,582
Investment in fixed assets (net)
-€7,582
Financing
-€45,998
Debts after one year
-€46,794
Current portion of long-term debt
+€796
Cash 2025
€30,372
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,766,380 | €1,705,840 | -€60,540 | -3.4% |
| Fixed assets | 21/28 | €1,714,202 | €1,646,416 | -€67,786 | -4.0% |
| Tangible fixed assets | 22/27 | €1,713,452 | €1,646,416 | -€67,036 | -3.9% |
| Land and buildings | 22 | €1,712,990 | €1,638,769 | -€74,221 | -4.3% |
| Furniture and vehicles | 24 | €462 | €6,288 | +€5,825 | +1,260% |
| Other tangible fixed assets | 26 | - | €1,359 | +€1,359 | |
| Financial fixed assets | 28 | €750 | €0 | -€750 | -100% |
| Current assets | 29/58 | €52,178 | €59,424 | +€7,246 | +13.9% |
| Stocks and contracts in progress | 3 | €2,322 | €0 | -€2,322 | -100% |
| Stocks | 30/36 | €2,322 | €0 | -€2,322 | -100% |
| Amounts receivable within one year | 40/41 | €22,002 | €20,963 | -€1,040 | -4.7% |
| Trade receivables | 40 | €13,960 | €18,713 | +€4,753 | +34.0% |
| Other amounts receivable | 41 | €8,042 | €2,250 | -€5,793 | -72.0% |
| Cash at bank and in hand | 54/58 | €19,647 | €30,372 | +€10,725 | +54.6% |
| Deferred charges and accrued income | 490/1 | €8,208 | €8,090 | -€118 | -1.4% |
| Total equity and liabilities | 10/49 | €1,766,380 | €1,705,840 | -€60,540 | -3.4% |
| Equity | 10/15 | €1,317,971 | €1,366,298 | +€48,327 | +3.7% |
| Contributions | 10/11 | €936,300 | €936,300 | = | 0.0% |
| Reserves | 13 | €381,671 | €429,998 | +€48,327 | +12.7% |
| Distributable reserves | 133 | €381,671 | €429,998 | +€48,327 | +12.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €448,410 | €339,542 | -€108,867 | -24.3% |
| Amounts payable after more than one year | 17 | €306,006 | €259,212 | -€46,794 | -15.3% |
| Financial debts | 170/4 | €306,006 | €259,212 | -€46,794 | -15.3% |
| Amounts payable within one year | 42/48 | €127,723 | €69,865 | -€57,858 | -45.3% |
| Current portion of amounts payable after more than one year | 42 | €45,998 | €46,794 | +€796 | +1.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €9,968 | €1,091 | -€8,876 | -89.1% |
| Suppliers | 440/4 | €9,968 | €1,091 | -€8,876 | -89.1% |
| Taxes, remuneration and social security | 45 | €9,227 | €21,980 | +€12,754 | +138% |
| Taxes | 450/3 | €6,927 | €21,980 | +€15,054 | +217% |
| Remuneration and social security | 454/9 | €2,300 | €0 | -€2,300 | -100% |
| Other amounts payable | 47/48 | €62,531 | €0 | -€62,531 | -100% |
| Accrued charges and deferred income | 492/3 | €14,680 | €10,464 | -€4,216 | -28.7% |
| Non-recurring operating income | 76A | €15,291 | €0 | -€15,291 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,991 | €75,368 | -€623 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,322 | +€2,322 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €21,306 | €21,376 | +€70 | +0.3% |
| Gross operating margin | 9900 | €114,671 | €187,848 | +€73,177 | +63.8% |
| Operating profit (loss) | 9901 | €17,374 | €88,783 | +€71,408 | +411% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €13,671 | €8,573 | -€5,098 | -37.3% |
| Recurring financial charges | 65 | €13,671 | €8,573 | -€5,098 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €3,703 | €80,209 | +€76,506 | +2,066% |
| Income taxes | 67/77 | €2,911 | €31,882 | +€28,971 | +995% |
| Profit (loss) for the period | 9904 | €792 | €48,327 | +€47,535 | +6,003% |
| Profit (loss) for the period to be appropriated | 9905 | €792 | €48,327 | +€47,535 | +6,003% |
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 18 October 2026 via checked.be.