DAMS: 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.
DAMS
Largest movements
- Cash +€158,880
up €158,880, from €0 to €158,880
mainly Net result for the year (+€170,558) and Trade debts (+€166,552)
- Receivables within one year +€95,716
up €95,716 (+209%), from €45,732 to €141,448
of which Other amounts receivable: +€76,935
- Tangible fixed assets -€38,468
down €38,468 (-1.6%), from €2.4m to €2.3m
of which Land and buildings: -€43,070
- Profit (loss) carried forward +€170,558
up €170,558 (+31.2%), from €547,341 to €717,899
- Trade debts +€166,552
up €166,552 (+385%), from €43,235 to €209,786
- Debts after one year -€153,300
down €153,300 (-11.8%), from €1.3m to €1.1m
- Tax, wage and social debts +€27,317
up €27,317 (+307%), from €8,903 to €36,220
- Gross operating margin +€19,965
up €19,965 (+5.2%), from €380,719 to €400,684
- Taxes +€16,146
up €16,146 (+31.4%), from €51,481 to €67,627
- Depreciation +€16,085
up €16,085 (+16.7%), from €96,333 to €112,418
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.
Derived cash bridge
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 | €2,440,354 | €2,657,352 | +€216,998 | +8.9% |
| Fixed assets | 21/28 | €2,377,280 | €2,339,561 | -€37,718 | -1.6% |
| Tangible fixed assets | 22/27 | €2,373,490 | €2,335,021 | -€38,468 | -1.6% |
| Land and buildings | 22 | €2,227,672 | €2,184,602 | -€43,070 | -1.9% |
| Plant, machinery and equipment | 23 | €75,840 | €96,554 | +€20,714 | +27.3% |
| Furniture and vehicles | 24 | €69,977 | €53,866 | -€16,112 | -23.0% |
| Financial fixed assets | 28 | €3,790 | €4,540 | +€750 | +19.8% |
| Current assets | 29/58 | €63,074 | €317,791 | +€254,717 | +404% |
| Amounts receivable within one year | 40/41 | €45,732 | €141,448 | +€95,716 | +209% |
| Trade receivables | 40 | €18,871 | €37,652 | +€18,781 | +99.5% |
| Other amounts receivable | 41 | €26,861 | €103,796 | +€76,935 | +286% |
| Cash at bank and in hand | 54/58 | €0 | €158,880 | +€158,880 | |
| Deferred charges and accrued income | 490/1 | €17,343 | €17,463 | +€120 | +0.7% |
| Total equity and liabilities | 10/49 | €2,440,354 | €2,657,352 | +€216,998 | +8.9% |
| Equity | 10/15 | €911,918 | €1,082,476 | +€170,558 | +18.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €164,577 | €164,577 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €154,577 | €154,577 | = | 0.0% |
| Profit (loss) carried forward | 14 | €547,341 | €717,899 | +€170,558 | +31.2% |
| Amounts payable | 17/49 | €1,528,436 | €1,574,876 | +€46,440 | +3.0% |
| Amounts payable after more than one year | 17 | €1,296,370 | €1,143,070 | -€153,300 | -11.8% |
| Financial debts | 170/4 | €1,296,370 | €1,143,070 | -€153,300 | -11.8% |
| Amounts payable within one year | 42/48 | €232,066 | €431,806 | +€199,740 | +86.1% |
| Current portion of amounts payable after more than one year | 42 | €153,300 | €153,300 | = | 0.0% |
| Trade debts | 44 | €43,235 | €209,786 | +€166,552 | +385% |
| Suppliers | 440/4 | €43,235 | €209,786 | +€166,552 | +385% |
| Taxes, remuneration and social security | 45 | €8,903 | €36,220 | +€27,317 | +307% |
| Taxes | 450/3 | €8,903 | €36,220 | +€27,317 | +307% |
| Other amounts payable | 47/48 | €26,629 | €32,500 | +€5,871 | +22.0% |
| Non-recurring operating income | 76A | €21,281 | €8,264 | -€13,017 | -61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,333 | €112,418 | +€16,085 | +16.7% |
| Other operating charges | 640/8 | €8,718 | €9,062 | +€343 | +3.9% |
| Gross operating margin | 9900 | €380,719 | €400,684 | +€19,965 | +5.2% |
| Operating profit (loss) | 9901 | €275,667 | €279,204 | +€3,537 | +1.3% |
| Financial charges | 65/66B | €44,662 | €41,018 | -€3,643 | -8.2% |
| Recurring financial charges | 65 | €44,662 | €40,718 | -€3,943 | -8.8% |
| Non-recurring financial charges | 66B | - | €300 | +€300 | |
| Profit (loss) for the period before taxes | 9903 | €231,005 | €238,185 | +€7,180 | +3.1% |
| Income taxes | 67/77 | €51,481 | €67,627 | +€16,146 | +31.4% |
| Profit (loss) for the period | 9904 | €179,523 | €170,558 | -€8,965 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €179,523 | €170,558 | -€8,965 | -5.0% |
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 15 October 2026 via checked.be.