DAMOCLES: 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.
DAMOCLES
Largest movements
- Tangible fixed assets -€16,349
down €16,349 (-11.6%), from €140,520 to €124,171
- Cash +€15,536
up €15,536 (+162.5%), from €9,561 to €25,097
mainly Depreciation (+€16,349) and Trade debts (+€5,274)
- Receivables within one year +€4,811
up €4,811 (+6.4%), from €75,203 to €80,014
- Trade debts +€5,274
new in 2025: €5,274
- Debts after one year -€4,747
down €4,747 (-30.6%), from €15,524 to €10,778
- Profit (loss) carried forward +€2,555
up €2,555 (+2.0%), from €124,880 to €127,434
- Gross operating margin +€1,513
up €1,513 (+7.4%), from €20,382 to €21,895
- Financial income -€352
down €352 (-5.3%), from €6,633 to €6,281
- Taxes +€330
up €330 (+52.7%), from €627 to €957
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 | €227,450 | €231,466 | +€4,017 | +1.8% |
| Fixed assets | 21/28 | €140,520 | €124,171 | -€16,349 | -11.6% |
| Tangible fixed assets | 22/27 | €140,520 | €124,171 | -€16,349 | -11.6% |
| Land and buildings | 22 | €140,520 | €124,171 | -€16,349 | -11.6% |
| Current assets | 29/58 | €86,930 | €107,295 | +€20,366 | +23.4% |
| Amounts receivable within one year | 40/41 | €75,203 | €80,014 | +€4,811 | +6.4% |
| Other amounts receivable | 41 | €75,203 | €80,014 | +€4,811 | +6.4% |
| Cash at bank and in hand | 54/58 | €9,561 | €25,097 | +€15,536 | +162.5% |
| Deferred charges and accrued income | 490/1 | €2,165 | €2,184 | +€19 | +0.9% |
| Total equity and liabilities | 10/49 | €227,450 | €231,466 | +€4,017 | +1.8% |
| Equity | 10/15 | €205,340 | €207,894 | +€2,555 | +1.2% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Distributable reserves | 133 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,880 | €127,434 | +€2,555 | +2.0% |
| Amounts payable | 17/49 | €22,110 | €23,572 | +€1,462 | +6.6% |
| Amounts payable after more than one year | 17 | €15,524 | €10,778 | -€4,747 | -30.6% |
| Financial debts | 170/4 | €15,524 | €10,778 | -€4,747 | -30.6% |
| Amounts payable within one year | 42/48 | €5,117 | €11,268 | +€6,151 | +120.2% |
| Current portion of amounts payable after more than one year | 42 | €4,490 | €5,037 | +€547 | +12.2% |
| Trade debts | 44 | - | €5,274 | +€5,274 | |
| Suppliers | 440/4 | - | €5,274 | +€5,274 | |
| Taxes, remuneration and social security | 45 | €627 | €957 | +€330 | +52.7% |
| Taxes | 450/3 | €627 | €957 | +€330 | +52.7% |
| Accrued charges and deferred income | 492/3 | €1,469 | €1,527 | +€58 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,349 | €16,349 | = | 0.0% |
| Other operating charges | 640/8 | €5,662 | €5,787 | +€125 | +2.2% |
| Gross operating margin | 9900 | €20,382 | €21,895 | +€1,513 | +7.4% |
| Operating profit (loss) | 9901 | -€1,629 | -€241 | +€1,388 | +85.2% |
| Financial income | 75/76B | €6,633 | €6,281 | -€352 | -5.3% |
| Recurring financial income | 75 | €6,633 | €6,281 | -€352 | -5.3% |
| Financial charges | 65/66B | €2,656 | €2,528 | -€128 | -4.8% |
| Recurring financial charges | 65 | €2,656 | €2,528 | -€128 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €2,348 | €3,512 | +€1,164 | +49.6% |
| Income taxes | 67/77 | €627 | €957 | +€330 | +52.7% |
| Profit (loss) for the period | 9904 | €1,721 | €2,555 | +€833 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,721 | €2,555 | +€833 | +48.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.