DAMODIAN: 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.
DAMODIAN
Largest movements
- Cash -€34,484
down €34,484 (-16.8%), from €205,612 to €171,128
mainly Net result for the year (-€33,338) and Trade debts (-€8,448)
- Receivables within one year -€4,882
down €4,882 (-100.0%), from €4,882 to €0
of which Other amounts receivable: -€4,882
- Tangible fixed assets -€3,234
down €3,234 (-3.4%), from €94,664 to €91,430
of which Furniture and vehicles: -€2,798
- Profit (loss) carried forward -€33,338
down €33,338 (-45.8%), from €72,867 to €39,528
- Trade debts -€8,448
down €8,448 (-99.0%), from €8,534 to €86
- Gross operating margin +€3,182
up €3,182 (+11.1%), from -€28,684 to -€25,501
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 | €305,158 | €262,558 | -€42,600 | -14.0% |
| Fixed assets | 21/28 | €94,664 | €91,430 | -€3,234 | -3.4% |
| Tangible fixed assets | 22/27 | €94,664 | €91,430 | -€3,234 | -3.4% |
| Land and buildings | 22 | €89,731 | €89,295 | -€436 | -0.5% |
| Furniture and vehicles | 24 | €4,933 | €2,135 | -€2,798 | -56.7% |
| Current assets | 29/58 | €210,494 | €171,128 | -€39,366 | -18.7% |
| Amounts receivable within one year | 40/41 | €4,882 | €0 | -€4,882 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,882 | €0 | -€4,882 | -100.0% |
| Cash at bank and in hand | 54/58 | €205,612 | €171,128 | -€34,484 | -16.8% |
| Total equity and liabilities | 10/49 | €305,158 | €262,558 | -€42,600 | -14.0% |
| Equity | 10/15 | €287,410 | €254,071 | -€33,338 | -11.6% |
| Contributions | 10/11 | €44,728 | €44,728 | = | 0.0% |
| Reserves | 13 | €169,815 | €169,815 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,500 | €6,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,045 | €1,045 | = | 0.0% |
| Distributable reserves | 133 | €162,270 | €162,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,867 | €39,528 | -€33,338 | -45.8% |
| Amounts payable | 17/49 | €17,748 | €8,487 | -€9,261 | -52.2% |
| Amounts payable within one year | 42/48 | €17,748 | €8,487 | -€9,261 | -52.2% |
| Trade debts | 44 | €8,534 | €86 | -€8,448 | -99.0% |
| Suppliers | 440/4 | €8,534 | €86 | -€8,448 | -99.0% |
| Taxes, remuneration and social security | 45 | €1,750 | €1,800 | +€50 | +2.9% |
| Taxes | 450/3 | €1,750 | €1,800 | +€50 | +2.9% |
| Other amounts payable | 47/48 | €7,465 | €6,601 | -€864 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,234 | €3,234 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,306 | €4,441 | +€135 | +3.1% |
| Gross operating margin | 9900 | -€28,684 | -€25,501 | +€3,182 | +11.1% |
| Operating profit (loss) | 9901 | -€36,223 | -€33,176 | +€3,047 | +8.4% |
| Financial charges | 65/66B | €166 | €162 | -€4 | -2.1% |
| Recurring financial charges | 65 | €166 | €162 | -€4 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,388 | -€33,338 | +€3,050 | +8.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€36,388 | -€33,338 | +€3,050 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,388 | -€33,338 | +€3,050 | +8.4% |
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 10 October 2026 via checked.be.