DAMP: 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.
DAMP
Largest movements
- Cash +€63,561
up €63,561 (+200.0%), from €31,780 to €95,341
mainly Net result for the year (+€77,574) and Depreciation (+€14,512)
- Tangible fixed assets -€14,512
down €14,512 (-52.4%), from €27,677 to €13,166
of which Furniture and vehicles: -€13,625
- Receivables within one year +€10,247
up €10,247 (+41.8%), from €24,506 to €34,753
- Reserves +€77,574
up €77,574 (+23.8%), from €326,189 to €403,763
- Current portion of long-term debt -€8,590
no longer reported in 2024 (was €8,590)
- Gross operating margin +€60,017
up €60,017 (+79.5%), from €75,514 to €135,531
- Financial charges +€21,714
up €21,714, from -€18,629 to €3,085
- Taxes +€13,216
up €13,216 (+46.6%), from €28,392 to €41,608
- Depreciation -€1,531
down €1,531 (-9.5%), from €16,043 to €14,512
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €570,393 | €629,883 | +€59,490 | +10.4% |
| Fixed assets | 21/28 | €322,103 | €307,865 | -€14,238 | -4.4% |
| Tangible fixed assets | 22/27 | €27,677 | €13,166 | -€14,512 | -52.4% |
| Plant, machinery and equipment | 23 | €346 | - | -€346 | |
| Furniture and vehicles | 24 | €24,361 | €10,736 | -€13,625 | -55.9% |
| Other tangible fixed assets | 26 | €2,970 | €2,430 | -€540 | -18.2% |
| Financial fixed assets | 28 | €294,426 | €294,700 | +€274 | +0.1% |
| Current assets | 29/58 | €248,289 | €322,017 | +€73,728 | +29.7% |
| Amounts receivable within one year | 40/41 | €24,506 | €34,753 | +€10,247 | +41.8% |
| Other amounts receivable | 41 | €24,506 | €34,753 | +€10,247 | +41.8% |
| Current investments | 50/53 | €191,882 | €191,882 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,780 | €95,341 | +€63,561 | +200.0% |
| Deferred charges and accrued income | 490/1 | €122 | €42 | -€80 | -65.7% |
| Total equity and liabilities | 10/49 | €570,393 | €629,883 | +€59,490 | +10.4% |
| Equity | 10/15 | €332,389 | €409,963 | +€77,574 | +23.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €326,189 | €403,763 | +€77,574 | +23.8% |
| Distributable reserves | 133 | €326,189 | €403,763 | +€77,574 | +23.8% |
| Amounts payable | 17/49 | €238,004 | €219,919 | -€18,084 | -7.6% |
| Amounts payable after more than one year | 17 | €193,875 | €193,875 | = | 0.0% |
| Financial debts | 170/4 | €193,875 | €193,875 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,221 | €23,136 | -€18,084 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | €8,590 | - | -€8,590 | |
| Trade debts | 44 | €5,742 | €2,001 | -€3,741 | -65.1% |
| Suppliers | 440/4 | €5,742 | €2,001 | -€3,741 | -65.1% |
| Taxes, remuneration and social security | 45 | €26,888 | €21,135 | -€5,754 | -21.4% |
| Taxes | 450/3 | €26,888 | €21,135 | -€5,754 | -21.4% |
| Accrued charges and deferred income | 492/3 | €2,908 | €2,908 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,043 | €14,512 | -€1,531 | -9.5% |
| Other operating charges | 640/8 | €1,709 | €2,435 | +€726 | +42.5% |
| Gross operating margin | 9900 | €75,514 | €135,531 | +€60,017 | +79.5% |
| Operating profit (loss) | 9901 | €57,763 | €118,585 | +€60,822 | +105.3% |
| Financial income | 75/76B | €3,157 | €3,682 | +€525 | +16.6% |
| Recurring financial income | 75 | €3,157 | €3,682 | +€525 | +16.6% |
| Financial charges | 65/66B | -€18,629 | €3,085 | +€21,714 | |
| Recurring financial charges | 65 | -€18,629 | €3,085 | +€21,714 | |
| Profit (loss) for the period before taxes | 9903 | €79,550 | €119,182 | +€39,633 | +49.8% |
| Income taxes | 67/77 | €28,392 | €41,608 | +€13,216 | +46.6% |
| Profit (loss) for the period | 9904 | €51,158 | €77,574 | +€26,416 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,158 | €77,574 | +€26,416 | +51.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.