Dams OA: 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 OA
Largest movements
- Receivables within one year +€393,462
up €393,462 (+134.3%), from €292,971 to €686,433
of which Trade receivables: +€363,462
- Cash -€33,140
down €33,140 (-20.5%), from €161,315 to €128,175
mainly Contributions, distributions and other (-€400,000) and Receivables within one year (-€393,462)
- Receivables after one year +€30,000
up €30,000 (+6.4%), from €469,500 to €499,500
- Trade debts +€290,444
up €290,444 (+506.4%), from €57,359 to €347,802
- Other debts +€64,019
up €64,019 (+8.8%), from €726,258 to €790,277
- Profit (loss) carried forward +€22,730
up €22,730 (+19.5%), from €116,800 to €139,530
- Staff costs +€68,007
up €68,007 (+115.5%), from €58,899 to €126,906
- Gross operating margin -€25,414
down €25,414 (-4.2%), from €602,532 to €577,118
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 | €957,755 | €1,334,986 | +€377,231 | +39.4% |
| Fixed assets | 21/28 | €33,969 | €20,878 | -€13,091 | -38.5% |
| Tangible fixed assets | 22/27 | €32,983 | €19,892 | -€13,091 | -39.7% |
| Plant, machinery and equipment | 23 | €28,974 | €17,479 | -€11,495 | -39.7% |
| Furniture and vehicles | 24 | €4,008 | €2,412 | -€1,596 | -39.8% |
| Financial fixed assets | 28 | €986 | €986 | = | 0.0% |
| Current assets | 29/58 | €923,786 | €1,314,108 | +€390,322 | +42.3% |
| Amounts receivable after more than one year | 29 | €469,500 | €499,500 | +€30,000 | +6.4% |
| Other amounts receivable | 291 | €469,500 | €499,500 | +€30,000 | +6.4% |
| Amounts receivable within one year | 40/41 | €292,971 | €686,433 | +€393,462 | +134.3% |
| Trade receivables | 40 | €292,971 | €656,433 | +€363,462 | +124.1% |
| Other amounts receivable | 41 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €161,315 | €128,175 | -€33,140 | -20.5% |
| Total equity and liabilities | 10/49 | €957,755 | €1,334,986 | +€377,231 | +39.4% |
| Equity | 10/15 | €137,260 | €159,990 | +€22,730 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,800 | €139,530 | +€22,730 | +19.5% |
| Amounts payable | 17/49 | €820,495 | €1,174,997 | +€354,502 | +43.2% |
| Amounts payable within one year | 42/48 | €820,495 | €1,174,997 | +€354,502 | +43.2% |
| Trade debts | 44 | €57,359 | €347,802 | +€290,444 | +506.4% |
| Suppliers | 440/4 | €57,359 | €347,802 | +€290,444 | +506.4% |
| Taxes, remuneration and social security | 45 | €36,879 | €36,918 | +€39 | +0.1% |
| Taxes | 450/3 | €36,879 | €36,918 | +€39 | +0.1% |
| Other amounts payable | 47/48 | €726,258 | €790,277 | +€64,019 | +8.8% |
| Remuneration, social security and pensions | 62 | €58,899 | €126,906 | +€68,007 | +115.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,150 | €13,091 | -€3,059 | -18.9% |
| Other operating charges | 640/8 | €7,199 | €7,538 | +€339 | +4.7% |
| Gross operating margin | 9900 | €602,532 | €577,118 | -€25,414 | -4.2% |
| Operating profit (loss) | 9901 | €520,284 | €429,584 | -€90,701 | -17.4% |
| Financial income | 75/76B | €1,207 | €2,063 | +€856 | +70.9% |
| Recurring financial income | 75 | €1,207 | €2,063 | +€856 | +70.9% |
| Financial charges | 65/66B | €1,241 | €1,188 | -€54 | -4.3% |
| Recurring financial charges | 65 | €1,241 | €1,188 | -€54 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €520,250 | €430,459 | -€89,791 | -17.3% |
| Income taxes | 67/77 | €5,518 | €7,729 | +€2,211 | +40.1% |
| Profit (loss) for the period | 9904 | €514,732 | €422,730 | -€92,002 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €514,732 | €422,730 | -€92,002 | -17.9% |
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 6 October 2026 via checked.be.