DAMS: what changed
DAMS
Largest movements
- Financial fixed assets -€531,150
down €531,150 (-80.0%), from €663,750 to €132,600
- Tangible fixed assets -€73,881
down €73,881 (-94.7%), from €78,042 to €4,161
of which Plant, machinery and equipment: -€58,001
- Receivables within one year +€59,532
up €59,532 (+160%), from €37,240 to €96,771
of which Other amounts receivable: +€66,565
- Cash +€41,298
up €41,298 (+260%), from €15,907 to €57,206
mainly Investment in fixed assets (net) (+€603,559) and Tax, wage and social debts (+€4,531)
- Other debts -€235,521
no longer reported in 2026 (was €235,521)
- Reserves -€103,850
down €103,850 (-51.3%), from €202,552 to €98,702
- Profit (loss) carried forward -€102,013
new in 2026: -€102,013
- Trade debts -€56,269
down €56,269 (-82.4%), from €68,248 to €11,979
- Current portion of long-term debt -€11,079
no longer reported in 2026 (was €11,079)
- Financial charges +€402,208
up €402,208 (+19,554%), from €2,057 to €404,265
- Financial income +€147,816
up €147,816 (+5,150%), from €2,870 to €150,686
- Taxes -€25,037
down €25,037 (-100.0%), from €25,037 to €0
- Provisions +€20,655
no longer reported in 2026 (was -€20,655)
- Gross operating margin +€9,034
up €9,034 (+13.9%), from €65,000 to €74,034
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €794,938 | €290,737 | -€504,201 | -63.4% |
| Fixed assets | 21/28 | €741,792 | €136,761 | -€605,031 | -81.6% |
| Tangible fixed assets | 22/27 | €78,042 | €4,161 | -€73,881 | -94.7% |
| Plant, machinery and equipment | 23 | €58,012 | €10 | -€58,001 | -100.0% |
| Furniture and vehicles | 24 | €4,202 | €3,677 | -€525 | -12.5% |
| Other tangible fixed assets | 26 | €15,828 | €473 | -€15,355 | -97.0% |
| Financial fixed assets | 28 | €663,750 | €132,600 | -€531,150 | -80.0% |
| Current assets | 29/58 | €53,147 | €153,977 | +€100,830 | +190% |
| Amounts receivable within one year | 40/41 | €37,240 | €96,771 | +€59,532 | +160% |
| Trade receivables | 40 | €7,033 | - | -€7,033 | |
| Other amounts receivable | 41 | €30,207 | €96,771 | +€66,565 | +220% |
| Cash at bank and in hand | 54/58 | €15,907 | €57,206 | +€41,298 | +260% |
| Total equity and liabilities | 10/49 | €794,938 | €290,737 | -€504,201 | -63.4% |
| Equity | 10/15 | €202,652 | -€3,211 | -€205,863 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €202,552 | €98,702 | -€103,850 | -51.3% |
| Distributable reserves | 133 | €202,552 | €98,702 | -€103,850 | -51.3% |
| Profit (loss) carried forward | 14 | - | -€102,013 | -€102,013 | |
| Provisions and deferred taxes | 16 | €261,345 | €261,345 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €261,345 | €261,345 | = | 0.0% |
| Environmental obligations | 163 | €261,345 | €261,345 | = | 0.0% |
| Amounts payable | 17/49 | €330,941 | €32,603 | -€298,338 | -90.1% |
| Amounts payable within one year | 42/48 | €330,941 | €32,603 | -€298,338 | -90.1% |
| Current portion of amounts payable after more than one year | 42 | €11,079 | - | -€11,079 | |
| Trade debts | 44 | €68,248 | €11,979 | -€56,269 | -82.4% |
| Suppliers | 440/4 | €68,248 | €11,979 | -€56,269 | -82.4% |
| Taxes, remuneration and social security | 45 | €16,094 | €20,625 | +€4,531 | +28.2% |
| Taxes | 450/3 | €16,094 | €20,625 | +€4,531 | +28.2% |
| Other amounts payable | 47/48 | €235,521 | - | -€235,521 | |
| Non-recurring operating income | 76A | - | €8,591 | +€8,591 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,456 | €1,472 | -€2,984 | -67.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€20,655 | - | +€20,655 | |
| Other operating charges | 640/8 | €9,007 | €1,073 | -€7,934 | -88.1% |
| Non-recurring operating charges | 66A | - | €23,773 | +€23,773 | |
| Gross operating margin | 9900 | €65,000 | €74,034 | +€9,034 | +13.9% |
| Operating profit (loss) | 9901 | €72,192 | €47,716 | -€24,476 | -33.9% |
| Financial income | 75/76B | €2,870 | €150,686 | +€147,816 | +5,150% |
| Recurring financial income | 75 | €2,870 | €150,686 | +€147,816 | +5,150% |
| Financial charges | 65/66B | €2,057 | €404,265 | +€402,208 | +19,554% |
| Recurring financial charges | 65 | €2,057 | €404,265 | +€402,208 | +19,554% |
| Profit (loss) for the period before taxes | 9903 | €73,005 | -€205,863 | -€278,868 | |
| Income taxes | 67/77 | €25,037 | €0 | -€25,037 | -100.0% |
| Profit (loss) for the period | 9904 | €47,968 | -€205,863 | -€253,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,968 | -€205,863 | -€253,831 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.