DAMY: what changed
Two fiscal 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.
DAMY
Largest movements
- Tangible fixed assets -€4,803
down €4,803 (-43.3%), from €11,097 to €6,294
of which Land and buildings: -€4,498
- Cash -€1,158
down €1,158 (-13.6%), from €8,527 to €7,369
mainly Other debts (-€5,000) and Net result for the year (-€795)
- Other debts -€5,000
down €5,000 (-12.3%), from €40,624 to €35,624
- Profit (loss) carried forward -€795
down €795 (-1.2%), from -€65,187 to -€65,982
- Depreciation -€2,985
down €2,985 (-38.3%), from €7,789 to €4,804
- Gross operating margin -€808
down €808 (-8.2%), from €9,826 to €9,018
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 | €20,010 | €14,064 | -€5,946 | -29.7% |
| Fixed assets | 21/28 | €11,097 | €6,294 | -€4,803 | -43.3% |
| Tangible fixed assets | 22/27 | €11,097 | €6,294 | -€4,803 | -43.3% |
| Land and buildings | 22 | €10,792 | €6,294 | -€4,498 | -41.7% |
| Furniture and vehicles | 24 | €305 | - | -€305 | |
| Current assets | 29/58 | €8,913 | €7,770 | -€1,143 | -12.8% |
| Cash at bank and in hand | 54/58 | €8,527 | €7,369 | -€1,158 | -13.6% |
| Deferred charges and accrued income | 490/1 | €386 | €401 | +€15 | +3.9% |
| Total equity and liabilities | 10/49 | €20,010 | €14,064 | -€5,946 | -29.7% |
| Equity | 10/15 | -€22,265 | -€23,060 | -€795 | -3.6% |
| Contributions | 10/11 | €33,161 | €33,161 | = | 0.0% |
| Reserves | 13 | €9,761 | €9,761 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,334 | €3,334 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,334 | €3,334 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,427 | €6,427 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,187 | -€65,982 | -€795 | -1.2% |
| Amounts payable | 17/49 | €42,275 | €37,124 | -€5,151 | -12.2% |
| Amounts payable within one year | 42/48 | €40,775 | €35,624 | -€5,151 | -12.6% |
| Trade debts | 44 | €151 | - | -€151 | |
| Suppliers | 440/4 | €151 | - | -€151 | |
| Other amounts payable | 47/48 | €40,624 | €35,624 | -€5,000 | -12.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,789 | €4,804 | -€2,985 | -38.3% |
| Other operating charges | 640/8 | €4,847 | €4,934 | +€87 | +1.8% |
| Gross operating margin | 9900 | €9,826 | €9,018 | -€808 | -8.2% |
| Operating profit (loss) | 9901 | -€2,810 | -€720 | +€2,090 | +74.4% |
| Financial charges | 65/66B | €73 | €75 | +€2 | +2.7% |
| Recurring financial charges | 65 | €73 | €75 | +€2 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,883 | -€795 | +€2,088 | +72.4% |
| Profit (loss) for the period | 9904 | -€2,883 | -€795 | +€2,088 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,883 | -€795 | +€2,088 | +72.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.