DAMSON: 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.
DAMSON
Largest movements
- Tangible fixed assets +€128,904
up €128,904 (+8.2%), from €1.6m to €1.7m
of which Land and buildings: +€86,866
- Other debts +€279,935
up €279,935 (+19.8%), from €1.4m to €1.7m
- Profit (loss) carried forward -€189,021
down €189,021 (-78.8%), from -€239,805 to -€428,826
- Trade debts +€52,782
up €52,782 (+6792.1%), from €777 to €53,559
- Debts after one year -€30,851
down €30,851 (-5.3%), from €581,096 to €550,246
- Depreciation +€55,670
up €55,670 (+130.4%), from €42,678 to €98,348
- Financial charges +€23,707
up €23,707 (+163.3%), from €14,514 to €38,221
- Other operating charges +€21,958
up €21,958 (+1140.8%), from €1,925 to €23,883
- Gross operating margin -€21,878
down €21,878 (-219.0%), from -€9,992 to -€31,870
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 | €1,908,629 | €2,022,633 | +€114,005 | +6.0% |
| Fixed assets | 21/28 | €1,594,500 | €1,723,953 | +€129,454 | +8.1% |
| Tangible fixed assets | 22/27 | €1,574,500 | €1,703,403 | +€128,904 | +8.2% |
| Land and buildings | 22 | €1,574,500 | €1,661,365 | +€86,866 | +5.5% |
| Plant, machinery and equipment | 23 | - | €42,038 | +€42,038 | |
| Financial fixed assets | 28 | €20,000 | €20,550 | +€550 | +2.8% |
| Current assets | 29/58 | €314,129 | €298,680 | -€15,449 | -4.9% |
| Amounts receivable within one year | 40/41 | €311,510 | €297,221 | -€14,289 | -4.6% |
| Trade receivables | 40 | - | €7,267 | +€7,267 | |
| Other amounts receivable | 41 | €311,510 | €289,954 | -€21,556 | -6.9% |
| Cash at bank and in hand | 54/58 | €2,619 | €92 | -€2,527 | -96.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,367 | +€1,367 | |
| Total equity and liabilities | 10/49 | €1,908,629 | €2,022,633 | +€114,005 | +6.0% |
| Equity | 10/15 | -€144,448 | -€335,945 | -€191,497 | -132.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,757 | €74,281 | -€2,476 | -3.2% |
| Tax-exempt reserves | 132 | €76,757 | €74,281 | -€2,476 | -3.2% |
| Profit (loss) carried forward | 14 | -€239,805 | -€428,826 | -€189,021 | -78.8% |
| Provisions and deferred taxes | 16 | €25,586 | €24,760 | -€825 | -3.2% |
| Deferred taxes | 168 | €25,586 | €24,760 | -€825 | -3.2% |
| Amounts payable | 17/49 | €2,027,491 | €2,333,818 | +€306,327 | +15.1% |
| Amounts payable after more than one year | 17 | €581,096 | €550,246 | -€30,851 | -5.3% |
| Financial debts | 170/4 | €581,096 | €550,246 | -€30,851 | -5.3% |
| Amounts payable within one year | 42/48 | €1,446,395 | €1,783,572 | +€337,178 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €31,797 | €33,356 | +€1,559 | +4.9% |
| Trade debts | 44 | €777 | €53,559 | +€52,782 | +6792.1% |
| Suppliers | 440/4 | €777 | €53,559 | +€52,782 | +6792.1% |
| Taxes, remuneration and social security | 45 | - | €2,902 | +€2,902 | |
| Taxes | 450/3 | - | €2,902 | +€2,902 | |
| Other amounts payable | 47/48 | €1,413,821 | €1,693,755 | +€279,935 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,678 | €98,348 | +€55,670 | +130.4% |
| Other operating charges | 640/8 | €1,925 | €23,883 | +€21,958 | +1140.8% |
| Gross operating margin | 9900 | -€9,992 | -€31,870 | -€21,878 | -219.0% |
| Operating profit (loss) | 9901 | -€54,595 | -€154,101 | -€99,506 | -182.3% |
| Financial charges | 65/66B | €14,514 | €38,221 | +€23,707 | +163.3% |
| Recurring financial charges | 65 | €14,514 | €38,221 | +€23,707 | +163.3% |
| Profit (loss) for the period before taxes | 9903 | -€69,109 | -€192,322 | -€123,213 | -178.3% |
| Transfer from deferred taxes | 780 | €825 | €825 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€68,283 | -€191,497 | -€123,213 | -180.4% |
| Transfer from tax-exempt reserves | 789 | €2,476 | €2,476 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,807 | -€189,021 | -€123,213 | -187.2% |
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 11 October 2026 via checked.be.