DAMS DAIRIES: 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 DAIRIES
Largest movements
- Receivables after one year +€187,000
up €187,000 (+84.6%), from €221,000 to €408,000
- Receivables within one year +€153,630
up €153,630 (+7,839%), from €1,960 to €155,589
of which Trade receivables: +€136,973
- Tangible fixed assets +€26,477
up €26,477 (+6.5%), from €404,239 to €430,715
of which Plant, machinery and equipment: +€37,360
- Reserves +€312,759
up €312,759 (+206%), from €151,589 to €464,348
- Short-term financial debts +€90,000
new in 2025: €90,000
- Other debts -€48,213
down €48,213 (-99.9%), from €48,263 to €50
- Trade debts +€23,193
up €23,193 (+12,832%), from €181 to €23,374
- Debts after one year -€15,240
down €15,240 (-4.2%), from €364,490 to €349,250
- Gross operating margin +€197,194
up €197,194 (+81.6%), from €241,782 to €438,976
- Taxes +€53,194
up €53,194 (+121%), from €43,863 to €97,057
- Other operating charges -€39,181
down €39,181 (-96.4%), from €40,627 to €1,446
- Depreciation +€23,161
up €23,161 (+585%), from €3,962 to €27,123
- Financial income +€13,066
up €13,066 (+1,577%), from €829 to €13,895
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 | €627,210 | €996,505 | +€369,295 | +58.9% |
| Fixed assets | 21/28 | €404,239 | €430,715 | +€26,477 | +6.5% |
| Tangible fixed assets | 22/27 | €404,239 | €430,715 | +€26,477 | +6.5% |
| Land and buildings | 22 | €379,570 | €366,864 | -€12,707 | -3.3% |
| Plant, machinery and equipment | 23 | €24,668 | €62,029 | +€37,360 | +151% |
| Furniture and vehicles | 24 | - | €1,823 | +€1,823 | |
| Current assets | 29/58 | €222,971 | €565,790 | +€342,818 | +154% |
| Amounts receivable after more than one year | 29 | €221,000 | €408,000 | +€187,000 | +84.6% |
| Other amounts receivable | 291 | €221,000 | €408,000 | +€187,000 | +84.6% |
| Amounts receivable within one year | 40/41 | €1,960 | €155,589 | +€153,630 | +7,839% |
| Trade receivables | 40 | €823 | €137,796 | +€136,973 | +16,647% |
| Other amounts receivable | 41 | €1,137 | €17,793 | +€16,656 | +1,465% |
| Cash at bank and in hand | 54/58 | €11 | €1,375 | +€1,364 | +11,899% |
| Deferred charges and accrued income | 490/1 | - | €825 | +€825 | |
| Total equity and liabilities | 10/49 | €627,210 | €996,505 | +€369,295 | +58.9% |
| Equity | 10/15 | €186,589 | €499,348 | +€312,759 | +168% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €151,589 | €464,348 | +€312,759 | +206% |
| Distributable reserves | 133 | €151,589 | €464,348 | +€312,759 | +206% |
| Amounts payable | 17/49 | €440,621 | €497,157 | +€56,536 | +12.8% |
| Amounts payable after more than one year | 17 | €364,490 | €349,250 | -€15,240 | -4.2% |
| Financial debts | 170/4 | €364,490 | €349,250 | -€15,240 | -4.2% |
| Amounts payable within one year | 42/48 | €76,131 | €147,907 | +€71,776 | +94.3% |
| Current portion of amounts payable after more than one year | 42 | €15,240 | €15,240 | = | 0.0% |
| Financial debts | 43 | - | €90,000 | +€90,000 | |
| Credit institutions | 430/8 | - | €90,000 | +€90,000 | |
| Trade debts | 44 | €181 | €23,374 | +€23,193 | +12,832% |
| Suppliers | 440/4 | €181 | €23,374 | +€23,193 | +12,832% |
| Taxes, remuneration and social security | 45 | €12,447 | €19,243 | +€6,796 | +54.6% |
| Taxes | 450/3 | €12,447 | €19,243 | +€6,796 | +54.6% |
| Other amounts payable | 47/48 | €48,263 | €50 | -€48,213 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,962 | €27,123 | +€23,161 | +585% |
| Other operating charges | 640/8 | €40,627 | €1,446 | -€39,181 | -96.4% |
| Gross operating margin | 9900 | €241,782 | €438,976 | +€197,194 | +81.6% |
| Operating profit (loss) | 9901 | €197,193 | €410,408 | +€213,215 | +108% |
| Financial income | 75/76B | €829 | €13,895 | +€13,066 | +1,577% |
| Recurring financial income | 75 | €829 | €13,895 | +€13,066 | +1,577% |
| Financial charges | 65/66B | €2,570 | €14,486 | +€11,916 | +464% |
| Recurring financial charges | 65 | €2,570 | €14,486 | +€11,916 | +464% |
| Profit (loss) for the period before taxes | 9903 | €195,452 | €409,817 | +€214,365 | +110% |
| Income taxes | 67/77 | €43,863 | €97,057 | +€53,194 | +121% |
| Profit (loss) for the period | 9904 | €151,589 | €312,759 | +€161,170 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €151,589 | €312,759 | +€161,170 | +106% |
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 1 November 2026 via checked.be.