DEN DAM: 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.
DEN DAM
Largest movements
- Tangible fixed assets -€8,446
down €8,446 (-26.5%), from €31,836 to €23,390
of which Furniture and vehicles: -€7,660
- Stocks and contracts -€6,165
down €6,165 (-32.9%), from €18,754 to €12,589
- Receivables within one year -€3,338
down €3,338 (-10.1%), from €33,138 to €29,801
of which Trade receivables: -€19,282
- Deferred charges and accrued income -€3,000
no longer reported in 2025 (was €3,000)
- Cash +€1,860
up €1,860 (+11.5%), from €16,243 to €18,103
mainly Other debts (+€17,027) and Net result for the year (+€12,928)
- Profit (loss) carried forward -€44,205
no longer reported in 2025 (was €44,205)
- Reserves +€42,134
up €42,134 (+2265.2%), from €1,860 to €43,994
of which Distributable reserves: +€42,134
- Tax, wage and social debts -€17,728
down €17,728 (-70.6%), from €25,118 to €7,390
of which Taxes: -€13,228
- Other debts +€17,027
new in 2025: €17,027
- Trade debts -€8,903
no longer reported in 2025 (was €8,903)
- Turnover +€142,746
up €142,746 (+45.7%), from €312,275 to €455,020
- Purchases and services -€60,305
down €60,305 (-22.2%), from €272,147 to €211,841
- Taxes -€7,608
down €7,608 (-45.2%), from €16,817 to €9,209
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 | €111,116 | €91,983 | -€19,134 | -17.2% |
| Fixed assets | 21/28 | €39,981 | €31,490 | -€8,491 | -21.2% |
| Tangible fixed assets | 22/27 | €31,836 | €23,390 | -€8,446 | -26.5% |
| Plant, machinery and equipment | 23 | €7,170 | €7,064 | -€105 | -1.5% |
| Furniture and vehicles | 24 | €23,815 | €16,156 | -€7,660 | -32.2% |
| Other tangible fixed assets | 26 | €851 | €170 | -€681 | -80.0% |
| Financial fixed assets | 28 | €8,145 | €8,100 | -€45 | -0.6% |
| Current assets | 29/58 | €71,135 | €60,492 | -€10,643 | -15.0% |
| Stocks and contracts in progress | 3 | €18,754 | €12,589 | -€6,165 | -32.9% |
| Stocks | 30/36 | €18,754 | €12,589 | -€6,165 | -32.9% |
| Amounts receivable within one year | 40/41 | €33,138 | €29,801 | -€3,338 | -10.1% |
| Trade receivables | 40 | €32,151 | €12,869 | -€19,282 | -60.0% |
| Other amounts receivable | 41 | €987 | €16,932 | +€15,945 | +1614.7% |
| Cash at bank and in hand | 54/58 | €16,243 | €18,103 | +€1,860 | +11.5% |
| Deferred charges and accrued income | 490/1 | €3,000 | - | -€3,000 | |
| Total equity and liabilities | 10/49 | €111,116 | €91,983 | -€19,134 | -17.2% |
| Equity | 10/15 | €52,265 | €50,194 | -€2,072 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €43,994 | +€42,134 | +2265.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €42,134 | +€42,134 | |
| Profit (loss) carried forward | 14 | €44,205 | - | -€44,205 | |
| Amounts payable | 17/49 | €58,851 | €41,789 | -€17,062 | -29.0% |
| Amounts payable after more than one year | 17 | €17,371 | €9,357 | -€8,014 | -46.1% |
| Financial debts | 170/4 | €17,371 | €9,357 | -€8,014 | -46.1% |
| Amounts payable within one year | 42/48 | €41,479 | €32,432 | -€9,047 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €7,458 | €8,014 | +€556 | +7.5% |
| Trade debts | 44 | €8,903 | - | -€8,903 | |
| Suppliers | 440/4 | €8,903 | - | -€8,903 | |
| Taxes, remuneration and social security | 45 | €25,118 | €7,390 | -€17,728 | -70.6% |
| Taxes | 450/3 | €20,618 | €7,390 | -€13,228 | -64.2% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | - | €17,027 | +€17,027 | |
| Turnover | 70 | €312,275 | €455,020 | +€142,746 | +45.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €272,147 | €211,841 | -€60,305 | -22.2% |
| Remuneration, social security and pensions | 62 | €2,648 | €1,385 | -€1,263 | -47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,781 | €10,614 | +€833 | +8.5% |
| Other operating charges | 640/8 | €3,454 | €3,022 | -€432 | -12.5% |
| Gross operating margin | 9900 | €40,128 | €41,616 | +€1,488 | +3.7% |
| Operating profit (loss) | 9901 | €24,245 | €26,595 | +€2,350 | +9.7% |
| Financial income | 75/76B | €360 | €1,843 | +€1,483 | +411.4% |
| Recurring financial income | 75 | €360 | €190 | -€170 | -47.2% |
| Non-recurring financial income | 76B | - | €1,653 | +€1,653 | |
| Financial charges | 65/66B | €3,952 | €6,301 | +€2,349 | +59.4% |
| Recurring financial charges | 65 | €3,952 | €5,669 | +€1,717 | +43.5% |
| Non-recurring financial charges | 66B | - | €632 | +€632 | |
| Profit (loss) for the period before taxes | 9903 | €20,653 | €22,137 | +€1,484 | +7.2% |
| Income taxes | 67/77 | €16,817 | €9,209 | -€7,608 | -45.2% |
| Profit (loss) for the period | 9904 | €3,837 | €12,928 | +€9,092 | +237.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,837 | €12,928 | +€9,092 | +237.0% |
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 10 October 2026 via checked.be.