DAMS: 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.
DAMS
Largest movements
- Current investments +€76,298
up €76,298 (+14.2%), from €539,000 to €615,298
- Cash +€51,182
up €51,182 (+17.0%), from €301,685 to €352,868
mainly Net result for the year (+€154,179) and Receivables within one year (+€31,766)
- Receivables within one year -€31,766
down €31,766 (-28.9%), from €109,941 to €78,175
of which Trade receivables: -€31,766
- Tangible fixed assets -€16,905
down €16,905 (-40.4%), from €41,806 to €24,901
of which Furniture and vehicles: -€14,970
- Reserves +€154,179
up €154,179 (+17.4%), from €888,046 to €1.0m
- Tax, wage and social debts -€63,005
down €63,005 (-74.0%), from €85,132 to €22,127
of which Taxes: -€70,911
- Trade debts -€16,713
down €16,713 (-62.8%), from €26,600 to €9,888
- Depreciation -€38,404
down €38,404 (-63.3%), from €60,696 to €22,292
- Taxes +€15,045
up €15,045 (+29.9%), from €50,357 to €65,402
- Gross operating margin +€13,315
up €13,315 (+6.0%), from €223,332 to €236,647
- Write-downs +€8,000
new in 2025: €8,000
- Financial income +€4,697
up €4,697 (+31.9%), from €14,745 to €19,442
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 | €1,022,520 | €1,098,181 | +€75,661 | +7.4% |
| Fixed assets | 21/28 | €41,941 | €25,036 | -€16,905 | -40.3% |
| Tangible fixed assets | 22/27 | €41,806 | €24,901 | -€16,905 | -40.4% |
| Plant, machinery and equipment | 23 | €22,603 | €20,668 | -€1,935 | -8.6% |
| Furniture and vehicles | 24 | €19,202 | €4,232 | -€14,970 | -78.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €980,579 | €1,073,145 | +€92,566 | +9.4% |
| Stocks and contracts in progress | 3 | €27,404 | €24,736 | -€2,668 | -9.7% |
| Stocks | 30/36 | €27,404 | €24,736 | -€2,668 | -9.7% |
| Amounts receivable within one year | 40/41 | €109,941 | €78,175 | -€31,766 | -28.9% |
| Trade receivables | 40 | €81,536 | €49,770 | -€31,766 | -39.0% |
| Other amounts receivable | 41 | €28,405 | €28,405 | = | 0.0% |
| Current investments | 50/53 | €539,000 | €615,298 | +€76,298 | +14.2% |
| Cash at bank and in hand | 54/58 | €301,685 | €352,868 | +€51,182 | +17.0% |
| Deferred charges and accrued income | 490/1 | €2,548 | €2,069 | -€480 | -18.8% |
| Total equity and liabilities | 10/49 | €1,022,520 | €1,098,181 | +€75,661 | +7.4% |
| Equity | 10/15 | €908,046 | €1,062,225 | +€154,179 | +17.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €888,046 | €1,042,225 | +€154,179 | +17.4% |
| Distributable reserves | 133 | €888,046 | €1,042,225 | +€154,179 | +17.4% |
| Amounts payable | 17/49 | €114,474 | €35,956 | -€78,518 | -68.6% |
| Amounts payable within one year | 42/48 | €114,474 | €35,956 | -€78,518 | -68.6% |
| Trade debts | 44 | €26,600 | €9,888 | -€16,713 | -62.8% |
| Suppliers | 440/4 | €26,600 | €9,888 | -€16,713 | -62.8% |
| Taxes, remuneration and social security | 45 | €85,132 | €22,127 | -€63,005 | -74.0% |
| Taxes | 450/3 | €83,065 | €12,154 | -€70,911 | -85.4% |
| Remuneration and social security | 454/9 | €2,067 | €9,973 | +€7,906 | +382.5% |
| Other amounts payable | 47/48 | €2,742 | €3,942 | +€1,200 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,696 | €22,292 | -€38,404 | -63.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,000 | +€8,000 | |
| Other operating charges | 640/8 | €5,135 | €5,423 | +€289 | +5.6% |
| Gross operating margin | 9900 | €223,332 | €236,647 | +€13,315 | +6.0% |
| Operating profit (loss) | 9901 | €157,502 | €200,931 | +€43,430 | +27.6% |
| Financial income | 75/76B | €14,745 | €19,442 | +€4,697 | +31.9% |
| Recurring financial income | 75 | €14,745 | €19,442 | +€4,697 | +31.9% |
| Financial charges | 65/66B | €236 | €792 | +€556 | +236.0% |
| Recurring financial charges | 65 | €236 | €792 | +€556 | +236.0% |
| Profit (loss) for the period before taxes | 9903 | €172,011 | €219,581 | +€47,570 | +27.7% |
| Income taxes | 67/77 | €50,357 | €65,402 | +€15,045 | +29.9% |
| Profit (loss) for the period | 9904 | €121,654 | €154,179 | +€32,526 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €121,654 | €154,179 | +€32,526 | +26.7% |
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 4 October 2026 via checked.be.