Skip to content

DAMOUN: 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.

What changed

DAMOUN

BE 0480.153.166
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€19,752
2024 · €43,844-€24,092
Equity
€99,904
2024 · €155,377-€55,473
Cash
€155,027
2024 · €119,882+€35,145
Balance sheet total
€211,197
2024 · €185,964+€25,234

Largest movements

2024 to 2025
Assets
  • Cash +€35,145

    up €35,145 (+29.3%), from €119,882 to €155,027

    mainly Other debts (+€78,100) and Net result for the year (+€19,752)

  • Deferred charges and accrued income -€13,652

    down €13,652 (-69.0%), from €19,793 to €6,141

  • Receivables within one year +€4,373

    up €4,373 (+41.1%), from €10,647 to €15,020

Equity and liabilities
  • Other debts +€78,100

    new in 2025: €78,100

  • Reserves -€55,473

    down €55,473 (-38.8%), from €142,977 to €87,504

  • Trade debts +€6,667

    up €6,667 (+380.1%), from €1,754 to €8,422

  • Debts after one year -€6,667

    down €6,667 (-54.5%), from €12,222 to €5,555

  • Tax, wage and social debts +€2,606

    up €2,606 (+26.2%), from €9,944 to €12,550

    of which Taxes: +€1,607

Income statement
  • Staff costs +€19,223

    up €19,223 (+77.2%), from €24,902 to €44,125

  • Taxes +€4,463

    up €4,463 (+25.7%), from €17,384 to €21,847

  • Depreciation +€1,879

    up €1,879 (+15.4%), from €12,231 to €14,111

  • Gross operating margin +€1,771

    up €1,771 (+1.8%), from €100,157 to €101,927

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €43,844
Gross operating margin +€1,771
Staff costs -€19,223
Depreciation -€1,879
Other operating charges +€391
Other operating items -€63
Financial income -€862
Financial charges +€237
Taxes -€4,463
Result 2025 €19,752

Cash bridge derived

cash 2024 to 2025

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.

From operations +€130,515
Investment -€13,479
Financing -€81,892
Cash 2024 €119,882
Net result for the year +€19,752
Depreciation +€14,111
Receivables within one year -€4,373
Deferred charges and accrued income +€13,652
Trade debts +€6,667
Tax, wage and social debts +€2,606
Other debts +€78,100
Investment in fixed assets (net) -€13,479
Debts after one year -€6,667
Contributions, distributions and other -€75,225
Cash 2025 €155,027
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €185,964 €211,197 +€25,234 +13.6%
Fixed assets 21/28 €35,642 €35,010 -€632 -1.8%
Tangible fixed assets 22/27 €35,642 €35,010 -€632 -1.8%
Land and buildings 22 €18,333 €11,667 -€6,667 -36.4%
Plant, machinery and equipment 23 €16,619 €11,471 -€5,148 -31.0%
Furniture and vehicles 24 €690 €11,872 +€11,183 +1621.0%
Current assets 29/58 €150,322 €176,188 +€25,866 +17.2%
Amounts receivable within one year 40/41 €10,647 €15,020 +€4,373 +41.1%
Other amounts receivable 41 €10,647 €15,020 +€4,373 +41.1%
Cash at bank and in hand 54/58 €119,882 €155,027 +€35,145 +29.3%
Deferred charges and accrued income 490/1 €19,793 €6,141 -€13,652 -69.0%
Total equity and liabilities 10/49 €185,964 €211,197 +€25,234 +13.6%
Equity 10/15 €155,377 €99,904 -€55,473 -35.7%
Contributions 10/11 €12,400 €12,400 = 0.0%
Reserves 13 €142,977 €87,504 -€55,473 -38.8%
Distributable reserves 133 €142,977 €87,504 -€55,473 -38.8%
Amounts payable 17/49 €30,586 €111,293 +€80,707 +263.9%
Amounts payable after more than one year 17 €12,222 €5,555 -€6,667 -54.5%
Financial debts 170/4 €12,222 €5,555 -€6,667 -54.5%
Amounts payable within one year 42/48 €18,365 €105,738 +€87,374 +475.8%
Current portion of amounts payable after more than one year 42 €6,667 €6,667 = 0.0%
Trade debts 44 €1,754 €8,422 +€6,667 +380.1%
Suppliers 440/4 €1,754 €8,422 +€6,667 +380.1%
Taxes, remuneration and social security 45 €9,944 €12,550 +€2,606 +26.2%
Taxes 450/3 €5,003 €6,610 +€1,607 +32.1%
Remuneration and social security 454/9 €4,941 €5,940 +€999 +20.2%
Other amounts payable 47/48 - €78,100 +€78,100
Remuneration, social security and pensions 62 €24,902 €44,125 +€19,223 +77.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €12,231 €14,111 +€1,879 +15.4%
Other operating charges 640/8 €1,711 €1,319 -€391 -22.9%
Non-recurring operating charges 66A - €63 +€63
Gross operating margin 9900 €100,157 €101,927 +€1,771 +1.8%
Operating profit (loss) 9901 €61,313 €42,309 -€19,004 -31.0%
Financial income 75/76B €862 - -€862
Recurring financial income 75 €862 - -€862
Financial charges 65/66B €946 €709 -€237 -25.0%
Recurring financial charges 65 €946 €709 -€237 -25.0%
Profit (loss) for the period before taxes 9903 €61,229 €41,600 -€19,629 -32.1%
Income taxes 67/77 €17,384 €21,847 +€4,463 +25.7%
Profit (loss) for the period 9904 €43,844 €19,752 -€24,092 -54.9%
Profit (loss) for the period to be appropriated 9905 €43,844 €19,752 -€24,092 -54.9%

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 30 September 2026 via checked.be.