DASMUS P: 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.
DASMUS P
Largest movements
- Stocks and contracts +€306,151
up €306,151 (+302.0%), from €101,364 to €407,515
- Receivables within one year -€163,033
down €163,033 (-78.7%), from €207,115 to €44,081
of which Trade receivables: -€179,754
- Cash -€47,045
down €47,045 (-73.9%), from €63,692 to €16,647
mainly Stocks and contracts (-€306,151) and Tax, wage and social debts (-€1,213)
- Trade debts +€43,862
up €43,862 (+14473.9%), from €303 to €44,165
- Other debts +€40,646
up €40,646 (+277.2%), from €14,662 to €55,308
- Accrued charges and deferred income +€11,200
up €11,200 (+247.9%), from €4,518 to €15,718
- Financial charges +€8,115
up €8,115 (+175.8%), from €4,616 to €12,731
- Gross operating margin +€5,355
up €5,355 (+51.5%), from €10,398 to €15,753
- Taxes -€1,213
down €1,213 (-49.3%), from €2,459 to €1,247
- Other operating charges -€789
down €789 (-68.2%), from €1,156 to €368
- Financial income +€182
new in 2025: €182
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 | €374,108 | €470,089 | +€95,981 | +25.7% |
| Fixed assets | 21/28 | - | €825 | +€825 | |
| Tangible fixed assets | 22/27 | - | €825 | +€825 | |
| Furniture and vehicles | 24 | - | €825 | +€825 | |
| Current assets | 29/58 | €374,108 | €469,264 | +€95,156 | +25.4% |
| Stocks and contracts in progress | 3 | €101,364 | €407,515 | +€306,151 | +302.0% |
| Stocks | 30/36 | €101,364 | €407,515 | +€306,151 | +302.0% |
| Amounts receivable within one year | 40/41 | €207,115 | €44,081 | -€163,033 | -78.7% |
| Trade receivables | 40 | €188,436 | €8,681 | -€179,754 | -95.4% |
| Other amounts receivable | 41 | €18,679 | €35,400 | +€16,721 | +89.5% |
| Cash at bank and in hand | 54/58 | €63,692 | €16,647 | -€47,045 | -73.9% |
| Deferred charges and accrued income | 490/1 | €1,938 | €1,021 | -€917 | -47.3% |
| Total equity and liabilities | 10/49 | €374,108 | €470,089 | +€95,981 | +25.7% |
| Equity | 10/15 | €102,167 | €103,652 | +€1,485 | +1.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,167 | €3,652 | +€1,485 | +68.6% |
| Distributable reserves | 133 | €2,167 | €3,652 | +€1,485 | +68.6% |
| Amounts payable | 17/49 | €271,942 | €366,437 | +€94,495 | +34.7% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,424 | €100,719 | +€83,295 | +478.1% |
| Trade debts | 44 | €303 | €44,165 | +€43,862 | +14473.9% |
| Suppliers | 440/4 | €303 | €44,165 | +€43,862 | +14473.9% |
| Taxes, remuneration and social security | 45 | €2,459 | €1,247 | -€1,213 | -49.3% |
| Taxes | 450/3 | €2,459 | €1,247 | -€1,213 | -49.3% |
| Other amounts payable | 47/48 | €14,662 | €55,308 | +€40,646 | +277.2% |
| Accrued charges and deferred income | 492/3 | €4,518 | €15,718 | +€11,200 | +247.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €106 | +€106 | |
| Other operating charges | 640/8 | €1,156 | €368 | -€789 | -68.2% |
| Gross operating margin | 9900 | €10,398 | €15,753 | +€5,355 | +51.5% |
| Operating profit (loss) | 9901 | €9,242 | €15,280 | +€6,039 | +65.3% |
| Financial income | 75/76B | - | €182 | +€182 | |
| Recurring financial income | 75 | - | €182 | +€182 | |
| Financial charges | 65/66B | €4,616 | €12,731 | +€8,115 | +175.8% |
| Recurring financial charges | 65 | €4,616 | €12,731 | +€8,115 | +175.8% |
| Profit (loss) for the period before taxes | 9903 | €4,626 | €2,732 | -€1,894 | -40.9% |
| Income taxes | 67/77 | €2,459 | €1,247 | -€1,213 | -49.3% |
| Profit (loss) for the period | 9904 | €2,167 | €1,485 | -€681 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,167 | €1,485 | -€681 | -31.4% |
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 3 October 2026 via checked.be.