DAMS S.A.: 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 S.A.
Largest movements
- Stocks and contracts -€48,734
down €48,734 (-29.8%), from €163,484 to €114,750
- Receivables within one year -€43,070
down €43,070 (-46.4%), from €92,904 to €49,834
of which Trade receivables: -€43,070
- Tangible fixed assets -€7,747
down €7,747 (-35.3%), from €21,950 to €14,204
of which Leasing and similar rights: -€7,747
- Short-term financial debts -€68,123
down €68,123 (-52.1%), from €130,794 to €62,671
- Debts after one year -€21,331
down €21,331 (-33.9%), from €62,927 to €41,595
- Profit (loss) carried forward -€11,680
down €11,680 (-10.3%), from -€113,537 to -€125,216
- Trade debts -€7,631
down €7,631 (-77.8%), from €9,807 to €2,176
- Other debts +€7,177
new in 2025: €7,177
- Gross operating margin -€26,961
down €26,961 (-72.4%), from €37,261 to €10,300
- Other operating charges -€3,293
down €3,293 (-83.4%), from €3,947 to €655
- Financial charges -€2,312
down €2,312 (-14.7%), from €15,741 to €13,429
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 | €284,736 | €182,554 | -€102,182 | -35.9% |
| Fixed assets | 21/28 | €22,950 | €15,204 | -€7,747 | -33.8% |
| Tangible fixed assets | 22/27 | €21,950 | €14,204 | -€7,747 | -35.3% |
| Land and buildings | 22 | €2,106 | €2,106 | = | 0.0% |
| Leasing and similar rights | 25 | €19,845 | €12,098 | -€7,747 | -39.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €261,786 | €167,350 | -€94,436 | -36.1% |
| Stocks and contracts in progress | 3 | €163,484 | €114,750 | -€48,734 | -29.8% |
| Stocks | 30/36 | €163,484 | €114,750 | -€48,734 | -29.8% |
| Amounts receivable within one year | 40/41 | €92,904 | €49,834 | -€43,070 | -46.4% |
| Trade receivables | 40 | €92,904 | €49,834 | -€43,070 | -46.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,465 | €2,766 | -€699 | -20.2% |
| Deferred charges and accrued income | 490/1 | €1,933 | €0 | -€1,933 | -100% |
| Total equity and liabilities | 10/49 | €284,736 | €182,554 | -€102,182 | -35.9% |
| Equity | 10/15 | €70,913 | €59,234 | -€11,680 | -16.5% |
| Contributions | 10/11 | €172,000 | €172,000 | = | 0.0% |
| Capital | 10 | €172,000 | €172,000 | = | 0.0% |
| Issued capital | 100 | €172,000 | €172,000 | = | 0.0% |
| Reserves | 13 | €12,450 | €12,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,450 | €12,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,450 | €12,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,537 | -€125,216 | -€11,680 | -10.3% |
| Amounts payable | 17/49 | €213,823 | €123,320 | -€90,503 | -42.3% |
| Amounts payable after more than one year | 17 | €62,927 | €41,595 | -€21,331 | -33.9% |
| Financial debts | 170/4 | €62,927 | €41,595 | -€21,331 | -33.9% |
| Amounts payable within one year | 42/48 | €150,896 | €80,583 | -€70,313 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €5,719 | €5,871 | +€151 | +2.6% |
| Financial debts | 43 | €130,794 | €62,671 | -€68,123 | -52.1% |
| Credit institutions | 430/8 | €130,794 | €62,671 | -€68,123 | -52.1% |
| Trade debts | 44 | €9,807 | €2,176 | -€7,631 | -77.8% |
| Suppliers | 440/4 | €9,807 | €2,176 | -€7,631 | -77.8% |
| Taxes, remuneration and social security | 45 | €4,576 | €2,688 | -€1,887 | -41.2% |
| Taxes | 450/3 | €4,576 | €2,688 | -€1,887 | -41.2% |
| Other amounts payable | 47/48 | - | €7,177 | +€7,177 | |
| Accrued charges and deferred income | 492/3 | - | €1,142 | +€1,142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,747 | €7,747 | = | 0.0% |
| Other operating charges | 640/8 | €3,947 | €655 | -€3,293 | -83.4% |
| Non-recurring operating charges | 66A | - | €149 | +€149 | |
| Gross operating margin | 9900 | €37,261 | €10,300 | -€26,961 | -72.4% |
| Operating profit (loss) | 9901 | €25,567 | €1,750 | -€23,817 | -93.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €15,741 | €13,429 | -€2,312 | -14.7% |
| Recurring financial charges | 65 | €15,741 | €13,429 | -€2,312 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €9,826 | -€11,680 | -€21,505 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €9,826 | -€11,680 | -€21,505 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,826 | -€11,680 | -€21,505 |
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 17 October 2026 via checked.be.