DAMMED: 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.
DAMMED
Largest movements
- Cash -€91,929
down €91,929 (-85.1%), from €108,067 to €16,138
mainly Debts after one year (-€61,706) and Investment in fixed assets (net) (-€53,714)
- Debts after one year -€61,706
down €61,706 (-67.5%), from €91,463 to €29,756
- Other debts -€23,580
down €23,580 (-89.7%), from €26,280 to €2,700
- Gross operating margin +€10,053
up €10,053 (+13.7%), from €73,626 to €83,680
- Taxes +€3,159
up €3,159 (+50.6%), from €6,240 to €9,399
- Financial charges -€2,735
down €2,735 (-29.1%), from €9,388 to €6,653
- Depreciation -€1,407
down €1,407 (-2.8%), from €49,883 to €48,476
- Other operating charges -€1,111
down €1,111 (-11.1%), from €10,006 to €8,895
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 | €1,111,530 | €1,031,202 | -€80,327 | -7.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €992,288 | €997,526 | +€5,238 | +0.5% |
| Tangible fixed assets | 22/27 | €989,064 | €994,302 | +€5,238 | +0.5% |
| Land and buildings | 22 | €916,619 | €924,779 | +€8,160 | +0.9% |
| Plant, machinery and equipment | 23 | €24,339 | €22,243 | -€2,096 | -8.6% |
| Furniture and vehicles | 24 | €40,946 | €40,120 | -€826 | -2.0% |
| Other tangible fixed assets | 26 | €7,160 | €7,160 | = | 0.0% |
| Financial fixed assets | 28 | €3,224 | €3,224 | = | 0.0% |
| Current assets | 29/58 | €119,241 | €33,676 | -€85,565 | -71.8% |
| Amounts receivable within one year | 40/41 | €11,006 | €17,370 | +€6,364 | +57.8% |
| Trade receivables | 40 | €11,006 | €8,205 | -€2,801 | -25.5% |
| Other amounts receivable | 41 | - | €9,165 | +€9,165 | |
| Cash at bank and in hand | 54/58 | €108,067 | €16,138 | -€91,929 | -85.1% |
| Deferred charges and accrued income | 490/1 | €169 | €169 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,111,530 | €1,031,202 | -€80,327 | -7.2% |
| Equity | 10/15 | €830,059 | €840,316 | +€10,257 | +1.2% |
| Contributions | 10/11 | €201,400 | €201,400 | = | 0.0% |
| Reserves | 13 | €628,659 | €638,916 | +€10,257 | +1.6% |
| Non-distributable reserves | 130/1 | €20,760 | €20,760 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,760 | €20,760 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,437 | €12,437 | = | 0.0% |
| Distributable reserves | 133 | €595,462 | €605,719 | +€10,257 | +1.7% |
| Provisions and deferred taxes | 16 | €72,498 | €72,498 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €72,498 | €72,498 | = | 0.0% |
| Pensions and similar obligations | 160 | €72,498 | €72,498 | = | 0.0% |
| Amounts payable | 17/49 | €208,973 | €118,389 | -€90,584 | -43.3% |
| Amounts payable after more than one year | 17 | €91,463 | €29,756 | -€61,706 | -67.5% |
| Financial debts | 170/4 | €91,463 | €29,756 | -€61,706 | -67.5% |
| Amounts payable within one year | 42/48 | €116,010 | €87,133 | -€28,878 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €64,952 | €61,706 | -€3,246 | -5.0% |
| Trade debts | 44 | €14,026 | €10,970 | -€3,056 | -21.8% |
| Suppliers | 440/4 | €14,026 | €10,970 | -€3,056 | -21.8% |
| Taxes, remuneration and social security | 45 | €10,752 | €11,757 | +€1,004 | +9.3% |
| Taxes | 450/3 | €10,752 | €11,757 | +€1,004 | +9.3% |
| Other amounts payable | 47/48 | €26,280 | €2,700 | -€23,580 | -89.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,883 | €48,476 | -€1,407 | -2.8% |
| Other operating charges | 640/8 | €10,006 | €8,895 | -€1,111 | -11.1% |
| Gross operating margin | 9900 | €73,626 | €83,680 | +€10,053 | +13.7% |
| Operating profit (loss) | 9901 | €13,737 | €26,308 | +€12,572 | +91.5% |
| Financial charges | 65/66B | €9,388 | €6,653 | -€2,735 | -29.1% |
| Recurring financial charges | 65 | €9,388 | €6,653 | -€2,735 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €4,348 | €19,655 | +€15,307 | +352.0% |
| Income taxes | 67/77 | €6,240 | €9,399 | +€3,159 | +50.6% |
| Profit (loss) for the period | 9904 | -€1,891 | €10,257 | +€12,148 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,891 | €10,257 | +€12,148 |
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 29 September 2026 via checked.be.