DIRK DAMS: 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.
DIRK DAMS
Largest movements
- Current investments +€52,149
up €52,149 (+406.1%), from €12,840 to €64,989
- Cash +€11,088
up €11,088 (+285.6%), from €3,882 to €14,970
mainly Net result for the year (+€63,603) and Depreciation (+€9,092)
- Tangible fixed assets -€9,092
no longer reported in 2025 (was €9,092)
- Receivables within one year -€4,485
down €4,485 (-32.6%), from €13,740 to €9,255
of which Trade receivables: -€3,653
- Profit (loss) carried forward +€63,603
up €63,603 (+62.6%), from -€101,538 to -€37,934
- Current portion of long-term debt -€10,507
no longer reported in 2025 (was €10,507)
- Other debts -€3,728
down €3,728 (-33.5%), from €11,144 to €7,416
- Depreciation -€4,546
down €4,546 (-33.3%), from €13,637 to €9,092
- Gross operating margin +€1,391
up €1,391 (+2.0%), from €70,549 to €71,939
- Financial income +€956
up €956 (+134.8%), from €709 to €1,665
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 | €39,802 | €89,462 | +€49,661 | +124.8% |
| Fixed assets | 21/28 | €9,340 | €248 | -€9,092 | -97.3% |
| Tangible fixed assets | 22/27 | €9,092 | - | -€9,092 | |
| Furniture and vehicles | 24 | €9,092 | - | -€9,092 | |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €30,462 | €89,214 | +€58,752 | +192.9% |
| Amounts receivable within one year | 40/41 | €13,740 | €9,255 | -€4,485 | -32.6% |
| Trade receivables | 40 | €12,603 | €8,950 | -€3,653 | -29.0% |
| Other amounts receivable | 41 | €1,137 | €306 | -€831 | -73.1% |
| Current investments | 50/53 | €12,840 | €64,989 | +€52,149 | +406.1% |
| Cash at bank and in hand | 54/58 | €3,882 | €14,970 | +€11,088 | +285.6% |
| Total equity and liabilities | 10/49 | €39,802 | €89,462 | +€49,661 | +124.8% |
| Equity | 10/15 | -€6,437 | €57,167 | +€63,603 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €82,701 | €82,701 | = | 0.0% |
| Distributable reserves | 133 | €82,701 | €82,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,538 | -€37,934 | +€63,603 | +62.6% |
| Amounts payable | 17/49 | €46,238 | €32,296 | -€13,943 | -30.2% |
| Amounts payable within one year | 42/48 | €46,238 | €32,296 | -€13,943 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €10,507 | - | -€10,507 | |
| Trade debts | 44 | €115 | €344 | +€230 | +200.8% |
| Suppliers | 440/4 | €115 | €344 | +€230 | +200.8% |
| Taxes, remuneration and social security | 45 | €24,472 | €24,535 | +€63 | +0.3% |
| Taxes | 450/3 | €24,472 | €24,535 | +€63 | +0.3% |
| Other amounts payable | 47/48 | €11,144 | €7,416 | -€3,728 | -33.5% |
| Non-recurring operating income | 76A | €1,835 | - | -€1,835 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,637 | €9,092 | -€4,546 | -33.3% |
| Other operating charges | 640/8 | €63 | €180 | +€117 | +185.0% |
| Gross operating margin | 9900 | €70,549 | €71,939 | +€1,391 | +2.0% |
| Operating profit (loss) | 9901 | €56,848 | €62,668 | +€5,820 | +10.2% |
| Financial income | 75/76B | €709 | €1,665 | +€956 | +134.8% |
| Recurring financial income | 75 | €709 | €1,665 | +€956 | +134.8% |
| Financial charges | 65/66B | €322 | €540 | +€218 | +67.7% |
| Recurring financial charges | 65 | €322 | €540 | +€218 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | €57,235 | €63,793 | +€6,558 | +11.5% |
| Income taxes | 67/77 | €164 | €189 | +€26 | +15.6% |
| Profit (loss) for the period | 9904 | €57,071 | €63,603 | +€6,532 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,071 | €63,603 | +€6,532 | +11.4% |
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 5 October 2026 via checked.be.