DAMSCA: 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.
DAMSCA
Largest movements
- Tangible fixed assets -€15,509
down €15,509 (-2.9%), from €541,447 to €525,937
of which Land and buildings: -€15,509
- Debts after one year -€122,217
down €122,217 (-27.3%), from €448,409 to €326,192
- Other debts +€109,405
up €109,405 (+103.7%), from €105,535 to €214,940
- Profit (loss) carried forward -€18,426
down €18,426 (-12.4%), from -€149,014 to -€167,440
- Current portion of long-term debt +€15,234
up €15,234 (+47.2%), from €32,261 to €47,495
- Financial charges -€5,787
down €5,787 (-59.3%), from €9,759 to €3,972
- Gross operating margin -€4,001
down €4,001 (-79.1%), from €5,057 to €1,056
- Other operating charges -€2,461
no longer reported in 2024 (was €2,461)
- Purchases and services -€2,363
no longer reported in 2024 (was €2,363)
- Depreciation -€2,156
down €2,156 (-12.2%), from €17,666 to €15,509
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €549,942 | €533,937 | -€16,005 | -2.9% |
| Fixed assets | 21/28 | €541,447 | €525,937 | -€15,509 | -2.9% |
| Tangible fixed assets | 22/27 | €541,447 | €525,937 | -€15,509 | -2.9% |
| Land and buildings | 22 | €541,447 | €525,937 | -€15,509 | -2.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €8,495 | €8,000 | -€495 | -5.8% |
| Amounts receivable within one year | 40/41 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 41 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €495 | - | -€495 | |
| Total equity and liabilities | 10/49 | €549,942 | €533,937 | -€16,005 | -2.9% |
| Equity | 10/15 | -€74,014 | -€92,440 | -€18,426 | -24.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,014 | -€167,440 | -€18,426 | -12.4% |
| Amounts payable | 17/49 | €623,956 | €626,377 | +€2,421 | +0.4% |
| Amounts payable after more than one year | 17 | €448,409 | €326,192 | -€122,217 | -27.3% |
| Financial debts | 170/4 | €448,409 | €326,192 | -€122,217 | -27.3% |
| Amounts payable within one year | 42/48 | €175,547 | €300,185 | +€124,639 | +71.0% |
| Current portion of amounts payable after more than one year | 42 | €32,261 | €47,495 | +€15,234 | +47.2% |
| Trade debts | 44 | €37,750 | €37,750 | = | 0.0% |
| Suppliers | 440/4 | €37,750 | €37,750 | = | 0.0% |
| Other amounts payable | 47/48 | €105,535 | €214,940 | +€109,405 | +103.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,363 | - | -€2,363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,666 | €15,509 | -€2,156 | -12.2% |
| Other operating charges | 640/8 | €2,461 | - | -€2,461 | |
| Gross operating margin | 9900 | €5,057 | €1,056 | -€4,001 | -79.1% |
| Operating profit (loss) | 9901 | -€15,069 | -€14,454 | +€616 | +4.1% |
| Financial charges | 65/66B | €9,759 | €3,972 | -€5,787 | -59.3% |
| Recurring financial charges | 65 | €9,759 | €3,972 | -€5,787 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,828 | -€18,426 | +€6,402 | +25.8% |
| Profit (loss) for the period | 9904 | -€24,828 | -€18,426 | +€6,402 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,828 | -€18,426 | +€6,402 | +25.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.