DAMMANS Tim: 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.
DAMMANS Tim
Largest movements
- Stocks and contracts +€9,772
up €9,772 (+86.5%), from €11,295 to €21,067
- Cash +€6,220
up €6,220 (+75.8%), from €8,208 to €14,428
mainly Net result for the year (+€28,243) and Depreciation (+€8,783)
- Tangible fixed assets +€6,083
up €6,083 (+3.3%), from €185,809 to €191,892
of which Land and buildings: +€6,497
- Receivables within one year +€5,390
up €5,390 (+2,819%), from €191 to €5,582
- Deferred charges and accrued income -€4,963
down €4,963 (-61.0%), from €8,132 to €3,169
- Profit (loss) carried forward +€28,243
up €28,243 (+83.5%), from -€33,823 to -€5,581
- Debts after one year -€15,883
down €15,883 (-12.3%), from €129,045 to €113,162
- Current portion of long-term debt +€7,847
up €7,847 (+127%), from €6,168 to €14,015
- Other debts +€6,774
up €6,774 (+9.3%), from €72,524 to €79,298
- Gross operating margin +€30,800
up €30,800 (+197%), from €15,609 to €46,409
- Financial charges +€1,969
up €1,969 (+39.8%), from €4,952 to €6,920
- Depreciation -€1,316
down €1,316 (-13.0%), from €10,099 to €8,783
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 | €213,636 | €237,566 | +€23,930 | +11.2% |
| Fixed assets | 21/28 | €185,809 | €193,320 | +€7,511 | +4.0% |
| Intangible fixed assets | 21 | - | €1,428 | +€1,428 | |
| Tangible fixed assets | 22/27 | €185,809 | €191,892 | +€6,083 | +3.3% |
| Land and buildings | 22 | €182,467 | €188,964 | +€6,497 | +3.6% |
| Other tangible fixed assets | 26 | €3,342 | €2,928 | -€414 | -12.4% |
| Current assets | 29/58 | €27,827 | €44,246 | +€16,419 | +59.0% |
| Stocks and contracts in progress | 3 | €11,295 | €21,067 | +€9,772 | +86.5% |
| Stocks | 30/36 | €11,295 | €21,067 | +€9,772 | +86.5% |
| Amounts receivable within one year | 40/41 | €191 | €5,582 | +€5,390 | +2,819% |
| Trade receivables | 40 | €191 | €5,582 | +€5,390 | +2,819% |
| Cash at bank and in hand | 54/58 | €8,208 | €14,428 | +€6,220 | +75.8% |
| Deferred charges and accrued income | 490/1 | €8,132 | €3,169 | -€4,963 | -61.0% |
| Total equity and liabilities | 10/49 | €213,636 | €237,566 | +€23,930 | +11.2% |
| Equity | 10/15 | -€13,045 | €15,197 | +€28,243 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,228 | €2,228 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €373 | €373 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,823 | -€5,581 | +€28,243 | +83.5% |
| Amounts payable | 17/49 | €226,681 | €222,368 | -€4,313 | -1.9% |
| Amounts payable after more than one year | 17 | €129,045 | €113,162 | -€15,883 | -12.3% |
| Financial debts | 170/4 | €129,045 | €113,162 | -€15,883 | -12.3% |
| Amounts payable within one year | 42/48 | €93,045 | €106,065 | +€13,021 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €6,168 | €14,015 | +€7,847 | +127% |
| Trade debts | 44 | €2,331 | - | -€2,331 | |
| Suppliers | 440/4 | €2,331 | - | -€2,331 | |
| Taxes, remuneration and social security | 45 | €12,021 | €12,752 | +€731 | +6.1% |
| Taxes | 450/3 | €12,021 | €12,752 | +€731 | +6.1% |
| Other amounts payable | 47/48 | €72,524 | €79,298 | +€6,774 | +9.3% |
| Accrued charges and deferred income | 492/3 | €4,591 | €3,141 | -€1,450 | -31.6% |
| Non-recurring operating income | 76A | €4,423 | - | -€4,423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,099 | €8,783 | -€1,316 | -13.0% |
| Other operating charges | 640/8 | €1,994 | €2,190 | +€195 | +9.8% |
| Gross operating margin | 9900 | €15,609 | €46,409 | +€30,800 | +197% |
| Operating profit (loss) | 9901 | €3,516 | €35,436 | +€31,921 | +908% |
| Financial income | 75/76B | €21 | €1 | -€20 | -97.4% |
| Recurring financial income | 75 | €21 | €1 | -€20 | -97.4% |
| Financial charges | 65/66B | €4,952 | €6,920 | +€1,969 | +39.8% |
| Recurring financial charges | 65 | €4,952 | €6,920 | +€1,969 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,415 | €28,517 | +€29,932 | |
| Income taxes | 67/77 | €306 | €274 | -€32 | -10.3% |
| Profit (loss) for the period | 9904 | -€1,721 | €28,243 | +€29,964 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,721 | €28,243 | +€29,964 |
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.