Damse Kaasmakerij: 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.
Damse Kaasmakerij
Largest movements
- Tangible fixed assets -€149,599
down €149,599 (-9.1%), from €1.6m to €1.5m
of which Plant, machinery and equipment: -€101,687
- Cash +€71,874
up €71,874 (+92.7%), from €77,517 to €149,391
mainly Depreciation (+€305,253) and Net result for the year (+€104,543)
- Stocks and contracts -€27,456
down €27,456 (-22.3%), from €122,926 to €95,470
- Debts after one year -€87,141
down €87,141 (-12.8%), from €681,043 to €593,902
- Reserves +€78,792
up €78,792 (+8.1%), from €970,567 to €1.0m
of which Distributable reserves: +€78,792
- Tax, wage and social debts -€62,289
down €62,289 (-53.7%), from €115,889 to €53,599
of which Taxes: -€88,290
- Trade debts -€32,429
down €32,429 (-15.1%), from €214,803 to €182,375
- Profit (loss) carried forward +€25,751
up €25,751, from -€25,751 to €0
- Staff costs +€81,097
up €81,097 (+31.8%), from €254,828 to €335,924
- Taxes -€51,585
down €51,585 (-56.4%), from €91,422 to €39,837
- Depreciation +€44,262
up €44,262 (+17.0%), from €260,992 to €305,253
- Gross operating margin -€25,315
down €25,315 (-3.0%), from €833,873 to €808,558
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 | €2,132,585 | €2,044,959 | -€87,626 | -4.1% |
| Fixed assets | 21/28 | €1,654,296 | €1,504,698 | -€149,599 | -9.0% |
| Tangible fixed assets | 22/27 | €1,643,696 | €1,494,098 | -€149,599 | -9.1% |
| Land and buildings | 22 | €894,066 | €847,545 | -€46,521 | -5.2% |
| Plant, machinery and equipment | 23 | €747,252 | €645,565 | -€101,687 | -13.6% |
| Furniture and vehicles | 24 | €2,378 | €987 | -€1,391 | -58.5% |
| Financial fixed assets | 28 | €10,600 | €10,600 | = | 0.0% |
| Current assets | 29/58 | €478,289 | €540,262 | +€61,973 | +13.0% |
| Stocks and contracts in progress | 3 | €122,926 | €95,470 | -€27,456 | -22.3% |
| Stocks | 30/36 | €122,926 | €95,470 | -€27,456 | -22.3% |
| Amounts receivable within one year | 40/41 | €272,410 | €289,830 | +€17,419 | +6.4% |
| Trade receivables | 40 | €235,605 | €231,338 | -€4,267 | -1.8% |
| Other amounts receivable | 41 | €36,805 | €58,491 | +€21,687 | +58.9% |
| Cash at bank and in hand | 54/58 | €77,517 | €149,391 | +€71,874 | +92.7% |
| Deferred charges and accrued income | 490/1 | €5,435 | €5,571 | +€136 | +2.5% |
| Total equity and liabilities | 10/49 | €2,132,585 | €2,044,959 | -€87,626 | -4.1% |
| Equity | 10/15 | €963,416 | €1,067,959 | +€104,543 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €970,567 | €1,049,359 | +€78,792 | +8.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €952,707 | €1,031,499 | +€78,792 | +8.3% |
| Profit (loss) carried forward | 14 | -€25,751 | €0 | +€25,751 | |
| Amounts payable | 17/49 | €1,169,169 | €977,001 | -€192,169 | -16.4% |
| Amounts payable after more than one year | 17 | €681,043 | €593,902 | -€87,141 | -12.8% |
| Financial debts | 170/4 | €681,043 | €593,902 | -€87,141 | -12.8% |
| Amounts payable within one year | 42/48 | €487,840 | €380,844 | -€106,995 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €145,745 | €144,870 | -€874 | -0.6% |
| Trade debts | 44 | €214,803 | €182,375 | -€32,429 | -15.1% |
| Suppliers | 440/4 | €214,803 | €182,375 | -€32,429 | -15.1% |
| Taxes, remuneration and social security | 45 | €115,889 | €53,599 | -€62,289 | -53.7% |
| Taxes | 450/3 | €95,214 | €6,924 | -€88,290 | -92.7% |
| Remuneration and social security | 454/9 | €20,675 | €46,675 | +€26,001 | +126% |
| Other amounts payable | 47/48 | €11,403 | €0 | -€11,403 | -100% |
| Accrued charges and deferred income | 492/3 | €287 | €2,254 | +€1,968 | +687% |
| Remuneration, social security and pensions | 62 | €254,828 | €335,924 | +€81,097 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260,992 | €305,253 | +€44,262 | +17.0% |
| Other operating charges | 640/8 | €7,486 | €7,853 | +€367 | +4.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €833,873 | €808,558 | -€25,315 | -3.0% |
| Operating profit (loss) | 9901 | €310,568 | €159,528 | -€151,040 | -48.6% |
| Financial income | 75/76B | €95 | €1,007 | +€912 | +963% |
| Recurring financial income | 75 | €95 | €1,007 | +€912 | +963% |
| Financial charges | 65/66B | €9,463 | €16,155 | +€6,692 | +70.7% |
| Recurring financial charges | 65 | €9,463 | €16,155 | +€6,692 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | €301,200 | €144,380 | -€156,820 | -52.1% |
| Income taxes | 67/77 | €91,422 | €39,837 | -€51,585 | -56.4% |
| Profit (loss) for the period | 9904 | €209,778 | €104,543 | -€105,235 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €209,778 | €104,543 | -€105,235 | -50.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.