DAMPEE: 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.
DAMPEE
Largest movements
- Tangible fixed assets +€69,522
up €69,522 (+403.5%), from €17,230 to €86,753
of which Land and buildings: +€71,022
- Current investments -€63,385
down €63,385 (-97.0%), from €65,342 to €1,956
- Receivables within one year -€23,269
down €23,269 (-33.8%), from €68,830 to €45,561
of which Trade receivables: -€22,569
- Cash +€17,089
up €17,089 (+425.9%), from €4,013 to €21,101
mainly Current investments (+€63,385) and Receivables within one year (+€23,269)
- Reserves +€14,229
up €14,229 (+19.1%), from €74,507 to €88,736
- Other debts -€5,621
down €5,621 (-11.4%), from €49,115 to €43,493
- Trade debts -€4,004
down €4,004 (-32.6%), from €12,280 to €8,276
- Tax, wage and social debts -€3,466
down €3,466 (-31.5%), from €10,991 to €7,524
- Gross operating margin -€36,389
down €36,389 (-57.7%), from €63,093 to €26,704
- Depreciation -€1,248
down €1,248 (-19.8%), from €6,304 to €5,056
- Other operating charges -€1,176
down €1,176 (-39.4%), from €2,984 to €1,808
- Financial charges -€940
down €940 (-78.3%), from €1,200 to €260
- Taxes +€650
up €650 (+11.6%), from €5,581 to €6,231
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 | €159,292 | €160,429 | +€1,137 | +0.7% |
| Fixed assets | 21/28 | €17,230 | €86,753 | +€69,522 | +403.5% |
| Tangible fixed assets | 22/27 | €17,230 | €86,753 | +€69,522 | +403.5% |
| Land and buildings | 22 | €14,298 | €85,320 | +€71,022 | +496.7% |
| Plant, machinery and equipment | 23 | €685 | €583 | -€103 | -15.0% |
| Furniture and vehicles | 24 | €2,247 | €850 | -€1,397 | -62.2% |
| Current assets | 29/58 | €142,061 | €73,676 | -€68,385 | -48.1% |
| Amounts receivable within one year | 40/41 | €68,830 | €45,561 | -€23,269 | -33.8% |
| Trade receivables | 40 | €62,666 | €40,098 | -€22,569 | -36.0% |
| Other amounts receivable | 41 | €6,164 | €5,463 | -€701 | -11.4% |
| Current investments | 50/53 | €65,342 | €1,956 | -€63,385 | -97.0% |
| Cash at bank and in hand | 54/58 | €4,013 | €21,101 | +€17,089 | +425.9% |
| Deferred charges and accrued income | 490/1 | €3,877 | €5,058 | +€1,181 | +30.5% |
| Total equity and liabilities | 10/49 | €159,292 | €160,429 | +€1,137 | +0.7% |
| Equity | 10/15 | €86,907 | €101,136 | +€14,229 | +16.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,507 | €88,736 | +€14,229 | +19.1% |
| Distributable reserves | 133 | €74,507 | €88,736 | +€14,229 | +19.1% |
| Amounts payable | 17/49 | €72,385 | €59,293 | -€13,092 | -18.1% |
| Amounts payable within one year | 42/48 | €72,385 | €59,293 | -€13,092 | -18.1% |
| Trade debts | 44 | €12,280 | €8,276 | -€4,004 | -32.6% |
| Suppliers | 440/4 | €12,280 | €8,276 | -€4,004 | -32.6% |
| Taxes, remuneration and social security | 45 | €10,991 | €7,524 | -€3,466 | -31.5% |
| Taxes | 450/3 | €10,991 | €7,524 | -€3,466 | -31.5% |
| Other amounts payable | 47/48 | €49,115 | €43,493 | -€5,621 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,304 | €5,056 | -€1,248 | -19.8% |
| Other operating charges | 640/8 | €2,984 | €1,808 | -€1,176 | -39.4% |
| Gross operating margin | 9900 | €63,093 | €26,704 | -€36,389 | -57.7% |
| Operating profit (loss) | 9901 | €53,805 | €19,841 | -€33,965 | -63.1% |
| Financial income | 75/76B | €312 | €880 | +€568 | +182.1% |
| Recurring financial income | 75 | €312 | €880 | +€568 | +182.1% |
| Financial charges | 65/66B | €1,200 | €260 | -€940 | -78.3% |
| Recurring financial charges | 65 | €1,200 | €260 | -€940 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | €52,917 | €20,460 | -€32,457 | -61.3% |
| Income taxes | 67/77 | €5,581 | €6,231 | +€650 | +11.6% |
| Profit (loss) for the period | 9904 | €47,336 | €14,229 | -€33,107 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,336 | €14,229 | -€33,107 | -69.9% |
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.