DASMED: 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.
DASMED
Largest movements
- Financial fixed assets +€45,000
up €45,000 (+81.8%), from €55,000 to €100,000
- Receivables within one year -€29,592
down €29,592 (-70.2%), from €42,130 to €12,538
- Cash +€12,283
up €12,283 (+16.7%), from €73,646 to €85,929
mainly Net result for the year (+€64,186) and Receivables within one year (+€29,592)
- Tangible fixed assets -€9,142
down €9,142 (-23.7%), from €38,528 to €29,386
of which Furniture and vehicles: -€8,716
- Profit (loss) carried forward +€64,186
up €64,186 (+45.3%), from €141,574 to €205,760
- Tax, wage and social debts -€44,215
down €44,215 (-72.2%), from €61,215 to €17,000
of which Remuneration and social security: -€24,840
- Gross operating margin -€26,091
down €26,091 (-22.7%), from €115,034 to €88,943
- Financial income +€4,217
new in 2025: €4,217
- Depreciation +€2,832
up €2,832 (+44.9%), from €6,310 to €9,142
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 | €209,683 | €229,684 | +€20,001 | +9.5% |
| Fixed assets | 21/28 | €93,528 | €129,386 | +€35,858 | +38.3% |
| Tangible fixed assets | 22/27 | €38,528 | €29,386 | -€9,142 | -23.7% |
| Plant, machinery and equipment | 23 | €1,818 | €1,392 | -€426 | -23.4% |
| Furniture and vehicles | 24 | €36,710 | €27,994 | -€8,716 | -23.7% |
| Financial fixed assets | 28 | €55,000 | €100,000 | +€45,000 | +81.8% |
| Current assets | 29/58 | €116,155 | €100,298 | -€15,857 | -13.7% |
| Amounts receivable within one year | 40/41 | €42,130 | €12,538 | -€29,592 | -70.2% |
| Trade receivables | 40 | €42,130 | €12,538 | -€29,592 | -70.2% |
| Cash at bank and in hand | 54/58 | €73,646 | €85,929 | +€12,283 | +16.7% |
| Deferred charges and accrued income | 490/1 | €379 | €1,831 | +€1,452 | +383.1% |
| Total equity and liabilities | 10/49 | €209,683 | €229,684 | +€20,001 | +9.5% |
| Equity | 10/15 | €146,574 | €210,760 | +€64,186 | +43.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,574 | €205,760 | +€64,186 | +45.3% |
| Amounts payable | 17/49 | €63,109 | €18,924 | -€44,185 | -70.0% |
| Amounts payable within one year | 42/48 | €63,109 | €18,924 | -€44,185 | -70.0% |
| Taxes, remuneration and social security | 45 | €61,215 | €17,000 | -€44,215 | -72.2% |
| Taxes | 450/3 | €36,375 | €17,000 | -€19,375 | -53.3% |
| Remuneration and social security | 454/9 | €24,840 | - | -€24,840 | |
| Other amounts payable | 47/48 | €1,894 | €1,924 | +€30 | +1.6% |
| Remuneration, social security and pensions | 62 | - | €774 | +€774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,310 | €9,142 | +€2,832 | +44.9% |
| Other operating charges | 640/8 | €119 | €112 | -€7 | -5.9% |
| Gross operating margin | 9900 | €115,034 | €88,943 | -€26,091 | -22.7% |
| Operating profit (loss) | 9901 | €108,605 | €78,915 | -€29,690 | -27.3% |
| Financial income | 75/76B | - | €4,217 | +€4,217 | |
| Recurring financial income | 75 | - | €4,217 | +€4,217 | |
| Financial charges | 65/66B | €84 | €75 | -€9 | -10.7% |
| Recurring financial charges | 65 | €84 | €75 | -€9 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €108,521 | €83,057 | -€25,464 | -23.5% |
| Income taxes | 67/77 | €19,134 | €18,871 | -€263 | -1.4% |
| Profit (loss) for the period | 9904 | €89,387 | €64,186 | -€25,201 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €89,387 | €64,186 | -€25,201 | -28.2% |
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 29 September 2026 via checked.be.