DASMUS R: 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 R
Largest movements
- Cash +€357,041
up €357,041 (+225.8%), from €158,137 to €515,178
mainly Stocks and contracts (+€291,855) and Debts after one year (+€273,540)
- Stocks and contracts -€291,855
down €291,855 (-8.5%), from €3.4m to €3.1m
- Receivables within one year +€209,653
up €209,653 (+399.3%), from €52,500 to €262,153
of which Other amounts receivable: +€233,153
- Debts after one year +€273,540
up €273,540 (+8.4%), from €3.2m to €3.5m
- Trade debts -€167,370
down €167,370 (-100.0%), from €167,370 to €0
- Accrued charges and deferred income +€100,341
up €100,341 (+147.8%), from €67,883 to €168,224
- Reserves +€86,020
up €86,020 (+936.5%), from €9,186 to €95,205
- Advances received -€40,490
down €40,490 (-100.0%), from €40,490 to €0
- Gross operating margin +€66,114
up €66,114 (+79.9%), from €82,716 to €148,830
- Financial charges -€28,305
down €28,305 (-41.0%), from €68,988 to €40,683
- Taxes +€19,710
up €19,710 (+858.3%), from €2,296 to €22,007
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 | €3,633,260 | €3,907,308 | +€274,048 | +7.5% |
| Current assets | 29/58 | €3,633,260 | €3,907,308 | +€274,048 | +7.5% |
| Stocks and contracts in progress | 3 | €3,421,832 | €3,129,977 | -€291,855 | -8.5% |
| Stocks | 30/36 | €3,421,832 | €3,129,977 | -€291,855 | -8.5% |
| Amounts receivable within one year | 40/41 | €52,500 | €262,153 | +€209,653 | +399.3% |
| Trade receivables | 40 | €52,500 | €29,000 | -€23,500 | -44.8% |
| Other amounts receivable | 41 | - | €233,153 | +€233,153 | |
| Cash at bank and in hand | 54/58 | €158,137 | €515,178 | +€357,041 | +225.8% |
| Deferred charges and accrued income | 490/1 | €791 | €0 | -€791 | -100.0% |
| Total equity and liabilities | 10/49 | €3,633,260 | €3,907,308 | +€274,048 | +7.5% |
| Equity | 10/15 | €109,186 | €195,205 | +€86,020 | +78.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €9,186 | €95,205 | +€86,020 | +936.5% |
| Distributable reserves | 133 | €9,186 | €95,205 | +€86,020 | +936.5% |
| Amounts payable | 17/49 | €3,524,075 | €3,712,103 | +€188,028 | +5.3% |
| Amounts payable after more than one year | 17 | €3,244,679 | €3,518,220 | +€273,540 | +8.4% |
| Financial debts | 170/4 | €3,244,679 | €3,518,220 | +€273,540 | +8.4% |
| Amounts payable within one year | 42/48 | €211,513 | €25,659 | -€185,853 | -87.9% |
| Trade debts | 44 | €167,370 | €0 | -€167,370 | -100.0% |
| Suppliers | 440/4 | €167,370 | €0 | -€167,370 | -100.0% |
| Advances received on contracts in progress | 46 | €40,490 | €0 | -€40,490 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,296 | €24,303 | +€22,007 | +958.3% |
| Taxes | 450/3 | €2,296 | €24,303 | +€22,007 | +958.3% |
| Other amounts payable | 47/48 | €1,356 | €1,356 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €67,883 | €168,224 | +€100,341 | +147.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,356 | €0 | -€1,356 | -100.0% |
| Other operating charges | 640/8 | €890 | €120 | -€770 | -86.5% |
| Gross operating margin | 9900 | €82,716 | €148,830 | +€66,114 | +79.9% |
| Operating profit (loss) | 9901 | €80,470 | €148,710 | +€68,240 | +84.8% |
| Financial charges | 65/66B | €68,988 | €40,683 | -€28,305 | -41.0% |
| Recurring financial charges | 65 | €68,988 | €40,683 | -€28,305 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €11,482 | €108,027 | +€96,545 | +840.8% |
| Income taxes | 67/77 | €2,296 | €22,007 | +€19,710 | +858.3% |
| Profit (loss) for the period | 9904 | €9,186 | €86,020 | +€76,834 | +836.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,186 | €86,020 | +€76,834 | +836.5% |
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 1 October 2026 via checked.be.