DAMMAS: 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.
DAMMAS
Largest movements
- Receivables within one year +€17,224
up €17,224 (+6.8%), from €254,176 to €271,400
- Cash -€7,165
down €7,165 (-34.1%), from €20,983 to €13,818
mainly Receivables within one year (-€17,224) and Other debts (-€5,068)
- Profit (loss) carried forward +€8,675
up €8,675 (+2.5%), from €341,522 to €350,197
- Tax, wage and social debts +€6,432
new in 2025: €6,432
- Other debts -€5,068
no longer reported in 2025 (was €5,068)
- Financial income -€862
down €862 (-5.7%), from €15,195 to €14,333
- Gross operating margin +€695
up €695 (+27.3%), from -€2,544 to -€1,849
- Taxes -€116
down €116 (-3.6%), from €3,274 to €3,158
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 | €350,159 | €360,218 | +€10,059 | +2.9% |
| Current assets | 29/58 | €350,159 | €360,218 | +€10,059 | +2.9% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Trade receivables | 290 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €254,176 | €271,400 | +€17,224 | +6.8% |
| Other amounts receivable | 41 | €254,176 | €271,400 | +€17,224 | +6.8% |
| Cash at bank and in hand | 54/58 | €20,983 | €13,818 | -€7,165 | -34.1% |
| Total equity and liabilities | 10/49 | €350,159 | €360,218 | +€10,059 | +2.9% |
| Equity | 10/15 | €344,522 | €353,197 | +€8,675 | +2.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €341,522 | €350,197 | +€8,675 | +2.5% |
| Amounts payable | 17/49 | €5,637 | €7,021 | +€1,384 | +24.5% |
| Amounts payable within one year | 42/48 | €5,637 | €7,021 | +€1,384 | +24.5% |
| Trade debts | 44 | €569 | €588 | +€20 | +3.5% |
| Suppliers | 440/4 | €569 | €588 | +€20 | +3.5% |
| Taxes, remuneration and social security | 45 | - | €6,432 | +€6,432 | |
| Taxes | 450/3 | - | €6,432 | +€6,432 | |
| Other amounts payable | 47/48 | €5,068 | - | -€5,068 | |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | -€2,544 | -€1,849 | +€695 | +27.3% |
| Operating profit (loss) | 9901 | -€3,113 | -€2,434 | +€679 | +21.8% |
| Financial income | 75/76B | €15,195 | €14,333 | -€862 | -5.7% |
| Recurring financial income | 75 | €15,195 | €14,333 | -€862 | -5.7% |
| Financial charges | 65/66B | €66 | €65 | -€1 | -1.5% |
| Recurring financial charges | 65 | €66 | €65 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €12,016 | €11,833 | -€183 | -1.5% |
| Income taxes | 67/77 | €3,274 | €3,158 | -€116 | -3.6% |
| Profit (loss) for the period | 9904 | €8,742 | €8,675 | -€66 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,742 | €8,675 | -€66 | -0.8% |
Source: filed annual accounts (NBB), fiscal 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.