DAMSCOT: 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.
DAMSCOT
Largest movements
- Receivables within one year -€417,473
down €417,473 (-92.8%), from €450,000 to €32,527
of which Other amounts receivable: -€444,473
- Cash -€371,113
down €371,113 (-95.3%), from €389,559 to €18,446
mainly Other debts (-€510,858) and Current investments (-€301,109)
- Current investments +€301,109
new in 2025: €301,109
- Tangible fixed assets +€67,143
up €67,143 (+1033.9%), from €6,494 to €73,637
of which Furniture and vehicles: +€64,633
- Other debts -€510,858
down €510,858 (-74.7%), from €684,321 to €173,463
- Reserves +€118,785
up €118,785 (+15.4%), from €773,712 to €892,498
of which Distributable reserves: +€120,645
- Tax, wage and social debts -€17,631
down €17,631 (-51.3%), from €34,373 to €16,742
- Financial income +€20,795
up €20,795 (+93.4%), from €22,256 to €43,051
- Financial charges +€19,629
up €19,629 (+3204.0%), from €613 to €20,242
- Gross operating margin -€4,482
down €4,482 (-2.7%), from €165,466 to €160,984
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 | €1,511,651 | €1,103,153 | -€408,498 | -27.0% |
| Fixed assets | 21/28 | €669,694 | €748,837 | +€79,143 | +11.8% |
| Tangible fixed assets | 22/27 | €6,494 | €73,637 | +€67,143 | +1033.9% |
| Plant, machinery and equipment | 23 | €1,206 | €620 | -€586 | -48.6% |
| Furniture and vehicles | 24 | €5,288 | €69,921 | +€64,633 | +1222.2% |
| Other tangible fixed assets | 26 | - | €3,096 | +€3,096 | |
| Financial fixed assets | 28 | €663,200 | €675,200 | +€12,000 | +1.8% |
| Current assets | 29/58 | €841,957 | €354,316 | -€487,640 | -57.9% |
| Amounts receivable within one year | 40/41 | €450,000 | €32,527 | -€417,473 | -92.8% |
| Trade receivables | 40 | €0 | €27,000 | +€27,000 | |
| Other amounts receivable | 41 | €450,000 | €5,527 | -€444,473 | -98.8% |
| Current investments | 50/53 | - | €301,109 | +€301,109 | |
| Cash at bank and in hand | 54/58 | €389,559 | €18,446 | -€371,113 | -95.3% |
| Deferred charges and accrued income | 490/1 | €2,398 | €2,234 | -€163 | -6.8% |
| Total equity and liabilities | 10/49 | €1,511,651 | €1,103,153 | -€408,498 | -27.0% |
| Equity | 10/15 | €792,312 | €911,098 | +€118,785 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €773,712 | €892,498 | +€118,785 | +15.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €771,852 | €892,498 | +€120,645 | +15.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €719,338 | €192,055 | -€527,283 | -73.3% |
| Amounts payable within one year | 42/48 | €719,338 | €192,055 | -€527,283 | -73.3% |
| Trade debts | 44 | €644 | €1,850 | +€1,205 | +187.0% |
| Suppliers | 440/4 | €644 | €1,850 | +€1,205 | +187.0% |
| Taxes, remuneration and social security | 45 | €34,373 | €16,742 | -€17,631 | -51.3% |
| Taxes | 450/3 | €34,373 | €16,742 | -€17,631 | -51.3% |
| Other amounts payable | 47/48 | €684,321 | €173,463 | -€510,858 | -74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,975 | €4,308 | +€333 | +8.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €165,466 | €160,984 | -€4,482 | -2.7% |
| Operating profit (loss) | 9901 | €161,373 | €156,556 | -€4,817 | -3.0% |
| Financial income | 75/76B | €22,256 | €43,051 | +€20,795 | +93.4% |
| Recurring financial income | 75 | €22,256 | €43,051 | +€20,795 | +93.4% |
| Financial charges | 65/66B | €613 | €20,242 | +€19,629 | +3204.0% |
| Recurring financial charges | 65 | €613 | €20,242 | +€19,629 | +3204.0% |
| Profit (loss) for the period before taxes | 9903 | €183,015 | €179,365 | -€3,651 | -2.0% |
| Income taxes | 67/77 | €60,028 | €60,580 | +€551 | +0.9% |
| Profit (loss) for the period | 9904 | €122,987 | €118,785 | -€4,202 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €122,987 | €118,785 | -€4,202 | -3.4% |
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 10 October 2026 via checked.be.