DAMS TOITURES: 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 TOITURES
Largest movements
- Tangible fixed assets +€58,390
up €58,390 (+72.9%), from €80,147 to €138,537
of which Plant, machinery and equipment: +€65,776
- Stocks and contracts -€14,390
down €14,390 (-63.1%), from €22,800 to €8,410
- Receivables within one year +€6,925
up €6,925 (+86.8%), from €7,975 to €14,900
of which Other amounts receivable: +€6,524
- Cash -€6,826
down €6,826 (-26.7%), from €25,574 to €18,749
mainly Investment in fixed assets (net) (-€71,880) and Trade debts (-€20,355)
- Debts after one year +€29,225
up €29,225 (+39.5%), from €74,030 to €103,255
of which Financial debts: +€48,837
- Trade debts -€20,355
down €20,355 (-79.0%), from €25,754 to €5,399
- Current portion of long-term debt +€12,647
up €12,647 (+149%), from €8,516 to €21,163
- Reserves +€10,000
up €10,000 (+66.7%), from €15,000 to €25,000
- Profit (loss) carried forward +€5,504
up €5,504 (+539%), from €1,020 to €6,524
- Depreciation -€10,413
down €10,413 (-43.6%), from €23,904 to €13,490
- Gross operating margin -€1,613
down €1,613 (-3.4%), from €48,105 to €46,492
- Taxes -€1,152
down €1,152 (-19.7%), from €5,850 to €4,698
- Staff costs +€530
new in 2025: €530
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 | €139,895 | €183,496 | +€43,601 | +31.2% |
| Fixed assets | 21/28 | €80,147 | €138,537 | +€58,390 | +72.9% |
| Tangible fixed assets | 22/27 | €80,147 | €138,537 | +€58,390 | +72.9% |
| Plant, machinery and equipment | 23 | €26,322 | €92,098 | +€65,776 | +250% |
| Furniture and vehicles | 24 | €45,825 | €40,439 | -€5,386 | -11.8% |
| Other tangible fixed assets | 26 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Current assets | 29/58 | €59,748 | €44,960 | -€14,789 | -24.8% |
| Stocks and contracts in progress | 3 | €22,800 | €8,410 | -€14,390 | -63.1% |
| Stocks | 30/36 | €22,800 | €8,410 | -€14,390 | -63.1% |
| Amounts receivable within one year | 40/41 | €7,975 | €14,900 | +€6,925 | +86.8% |
| Trade receivables | 40 | €1,863 | €2,264 | +€400 | +21.5% |
| Other amounts receivable | 41 | €6,112 | €12,636 | +€6,524 | +107% |
| Cash at bank and in hand | 54/58 | €25,574 | €18,749 | -€6,826 | -26.7% |
| Deferred charges and accrued income | 490/1 | €3,399 | €2,902 | -€497 | -14.6% |
| Total equity and liabilities | 10/49 | €139,895 | €183,496 | +€43,601 | +31.2% |
| Equity | 10/15 | €26,020 | €41,524 | +€15,504 | +59.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Distributable reserves | 133 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Profit (loss) carried forward | 14 | €1,020 | €6,524 | +€5,504 | +539% |
| Amounts payable | 17/49 | €113,875 | €141,972 | +€28,097 | +24.7% |
| Amounts payable after more than one year | 17 | €74,030 | €103,255 | +€29,225 | +39.5% |
| Financial debts | 170/4 | €24,418 | €73,255 | +€48,837 | +200% |
| Other amounts payable | 178/9 | €49,612 | €30,000 | -€19,612 | -39.5% |
| Amounts payable within one year | 42/48 | €39,845 | €38,717 | -€1,128 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €8,516 | €21,163 | +€12,647 | +149% |
| Trade debts | 44 | €25,754 | €5,399 | -€20,355 | -79.0% |
| Suppliers | 440/4 | €25,754 | €5,399 | -€20,355 | -79.0% |
| Taxes, remuneration and social security | 45 | €3,915 | €5,249 | +€1,335 | +34.1% |
| Taxes | 450/3 | €2,415 | €4,862 | +€2,448 | +101% |
| Remuneration and social security | 454/9 | €1,500 | €387 | -€1,113 | -74.2% |
| Other amounts payable | 47/48 | €1,660 | €6,905 | +€5,245 | +316% |
| Non-recurring operating income | 76A | - | €9,000 | +€9,000 | |
| Remuneration, social security and pensions | 62 | - | €530 | +€530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,904 | €13,490 | -€10,413 | -43.6% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Non-recurring operating charges | 66A | - | €10,100 | +€10,100 | |
| Gross operating margin | 9900 | €48,105 | €46,492 | -€1,613 | -3.4% |
| Operating profit (loss) | 9901 | €23,814 | €21,906 | -€1,908 | -8.0% |
| Financial income | 75/76B | €26 | €289 | +€263 | +998% |
| Recurring financial income | 75 | €26 | €289 | +€263 | +998% |
| Financial charges | 65/66B | €1,970 | €1,994 | +€24 | +1.2% |
| Recurring financial charges | 65 | €1,970 | €1,994 | +€24 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €21,870 | €20,202 | -€1,669 | -7.6% |
| Income taxes | 67/77 | €5,850 | €4,698 | -€1,152 | -19.7% |
| Profit (loss) for the period | 9904 | €16,020 | €15,504 | -€516 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,020 | €15,504 | -€516 | -3.2% |
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.