DAMS: what changed
What changed
DAMS
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€26,143
2025 · -€16,291+€42,434
Equity
€216,816
2025 · €190,674+€26,143
Cash
€229,008
2025 · €106,388+€122,620
Balance sheet total
€515,658
2025 · €456,536+€59,122
Largest movements
Assets
- Cash +€122,620
up €122,620 (+115%), from €106,388 to €229,008
mainly Depreciation (+€54,167) and Trade debts (+€38,414)
- Tangible fixed assets -€47,067
down €47,067 (-19.4%), from €242,007 to €194,940
- Receivables within one year -€20,299
down €20,299 (-29.6%), from €68,647 to €48,349
of which Trade receivables: -€10,308
Equity and liabilities
- Trade debts +€38,414
up €38,414 (+252%), from €15,237 to €53,652
- Profit (loss) carried forward +€13,729
no longer reported in 2026 (was -€13,729)
- Reserves +€12,414
up €12,414 (+6.3%), from €198,203 to €210,616
- Tax, wage and social debts +€10,174
up €10,174 (+106%), from €9,594 to €19,768
of which Taxes: +€8,663
- Current portion of long-term debt -€8,446
down €8,446 (-58.2%), from €14,506 to €6,060
Income statement
- Gross operating margin +€25,772
up €25,772 (+22.1%), from €116,741 to €142,514
- Staff costs -€17,224
down €17,224 (-27.7%), from €62,256 to €45,032
- Depreciation -€8,729
down €8,729 (-13.9%), from €62,896 to €54,167
- Other operating charges +€7,926
up €7,926 (+339%), from €2,341 to €10,267
- Taxes +€3,720
new in 2026: €3,720
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.
Result 2025
-€16,291
Gross operating margin
+€25,772
Staff costs
+€17,224
Depreciation
+€8,729
Other operating charges
-€7,926
Financial income
+€0
Financial charges
+€2,354
Taxes
-€3,720
Result 2026
€26,143
raises the resultlowers the result
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.
From operations
+€144,232
Investment
-€7,100
Financing
-€14,512
Cash 2025
€106,388
From operations (derived)
+€144,232
Net result for the year
+€26,143
Depreciation
+€54,167
Stocks and contracts
-€2,314
Receivables within one year
+€20,299
Deferred charges and accrued income
-€1,554
Trade debts
+€38,414
Tax, wage and social debts
+€10,174
Other debts
-€2,727
Accrued charges and deferred income
+€1,630
Investment (derived)
-€7,100
Investment in fixed assets (net)
-€7,100
Financing
-€14,512
Debts after one year
-€6,066
Current portion of long-term debt
-€8,446
Cash 2026
€229,008
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €456,536 | €515,658 | +€59,122 | +13.0% |
| Fixed assets | 21/28 | €242,007 | €194,940 | -€47,067 | -19.4% |
| Tangible fixed assets | 22/27 | €242,007 | €194,940 | -€47,067 | -19.4% |
| Land and buildings | 22 | €141,002 | €127,741 | -€13,261 | -9.4% |
| Plant, machinery and equipment | 23 | €10,367 | €9,154 | -€1,212 | -11.7% |
| Furniture and vehicles | 24 | €67,272 | €58,045 | -€9,228 | -13.7% |
| Leasing and similar rights | 25 | €23,366 | - | -€23,366 | |
| Current assets | 29/58 | €214,528 | €320,718 | +€106,189 | +49.5% |
| Stocks and contracts in progress | 3 | €29,431 | €31,745 | +€2,314 | +7.9% |
| Stocks | 30/36 | €7,868 | €4,770 | -€3,097 | -39.4% |
| Contracts in progress | 37 | €21,563 | €26,975 | +€5,412 | +25.1% |
| Amounts receivable within one year | 40/41 | €68,647 | €48,349 | -€20,299 | -29.6% |
| Trade receivables | 40 | €56,708 | €46,401 | -€10,308 | -18.2% |
| Other amounts receivable | 41 | €11,939 | €1,948 | -€9,991 | -83.7% |
| Cash at bank and in hand | 54/58 | €106,388 | €229,008 | +€122,620 | +115% |
| Deferred charges and accrued income | 490/1 | €10,063 | €11,616 | +€1,554 | +15.4% |
| Total equity and liabilities | 10/49 | €456,536 | €515,658 | +€59,122 | +13.0% |
| Equity | 10/15 | €190,674 | €216,816 | +€26,143 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €198,203 | €210,616 | +€12,414 | +6.3% |
| Distributable reserves | 133 | €198,203 | €210,616 | +€12,414 | +6.3% |
| Profit (loss) carried forward | 14 | -€13,729 | - | +€13,729 | |
| Amounts payable | 17/49 | €265,862 | €298,842 | +€32,980 | +12.4% |
| Amounts payable after more than one year | 17 | €71,790 | €65,724 | -€6,066 | -8.5% |
| Financial debts | 170/4 | €71,790 | €65,724 | -€6,066 | -8.5% |
| Amounts payable within one year | 42/48 | €194,072 | €231,488 | +€37,416 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €14,506 | €6,060 | -€8,446 | -58.2% |
| Trade debts | 44 | €15,237 | €53,652 | +€38,414 | +252% |
| Suppliers | 440/4 | €15,237 | €53,652 | +€38,414 | +252% |
| Taxes, remuneration and social security | 45 | €9,594 | €19,768 | +€10,174 | +106% |
| Taxes | 450/3 | €6,751 | €15,415 | +€8,663 | +128% |
| Remuneration and social security | 454/9 | €2,843 | €4,353 | +€1,511 | +53.1% |
| Other amounts payable | 47/48 | €154,735 | €152,008 | -€2,727 | -1.8% |
| Accrued charges and deferred income | 492/3 | - | €1,630 | +€1,630 | |
| Remuneration, social security and pensions | 62 | €62,256 | €45,032 | -€17,224 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,896 | €54,167 | -€8,729 | -13.9% |
| Other operating charges | 640/8 | €2,341 | €10,267 | +€7,926 | +339% |
| Gross operating margin | 9900 | €116,741 | €142,514 | +€25,772 | +22.1% |
| Operating profit (loss) | 9901 | -€10,752 | €33,048 | +€43,799 | |
| Financial income | 75/76B | €16 | €17 | +€0 | +2.0% |
| Recurring financial income | 75 | €16 | €17 | +€0 | +2.0% |
| Financial charges | 65/66B | €5,556 | €3,202 | -€2,354 | -42.4% |
| Recurring financial charges | 65 | €5,321 | €3,202 | -€2,120 | -39.8% |
| Non-recurring financial charges | 66B | €235 | - | -€235 | |
| Profit (loss) for the period before taxes | 9903 | -€16,291 | €29,863 | +€46,154 | |
| Income taxes | 67/77 | - | €3,720 | +€3,720 | |
| Profit (loss) for the period | 9904 | -€16,291 | €26,143 | +€42,434 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,291 | €26,143 | +€42,434 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.