HET DAM DESIGN: 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.
HET DAM DESIGN
Largest movements
- Tangible fixed assets -€5,662
down €5,662 (-35.0%), from €16,168 to €10,506
of which Furniture and vehicles: -€3,473
- Cash +€3,487
up €3,487 (+50.7%), from €6,871 to €10,358
mainly Depreciation (+€5,662) and Receivables within one year (+€2,487)
- Receivables within one year -€2,487
down €2,487 (-47.9%), from €5,193 to €2,706
of which Trade receivables: -€2,487
- Deferred charges and accrued income +€2,353
up €2,353 (+963%), from €244 to €2,597
- Trade debts -€3,847
down €3,847 (-99.3%), from €3,873 to €27
- Tax, wage and social debts +€1,709
up €1,709 (+119%), from €1,441 to €3,150
of which Taxes: +€1,952
- Other debts -€829
down €829 (-5.7%), from €14,603 to €13,773
- Profit (loss) carried forward +€659
up €659 (+5.8%), from -€11,441 to -€10,783
- Gross operating margin +€10,251
up €10,251 (+1,480%), from €693 to €10,944
- Depreciation -€795
down €795 (-12.3%), from €6,456 to €5,662
- Financial charges -€442
down €442 (-91.4%), from €483 to €41
- Other operating charges -€313
down €313 (-34.5%), from €906 to €593
- Staff costs -€300
down €300 (-7.0%), from €4,289 to €3,989
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.
Derived cash bridge
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 | €28,476 | €26,168 | -€2,309 | -8.1% |
| Fixed assets | 21/28 | €16,168 | €10,506 | -€5,662 | -35.0% |
| Tangible fixed assets | 22/27 | €16,168 | €10,506 | -€5,662 | -35.0% |
| Plant, machinery and equipment | 23 | €5,541 | €3,353 | -€2,188 | -39.5% |
| Furniture and vehicles | 24 | €10,627 | €7,153 | -€3,473 | -32.7% |
| Current assets | 29/58 | €12,308 | €15,661 | +€3,353 | +27.2% |
| Amounts receivable within one year | 40/41 | €5,193 | €2,706 | -€2,487 | -47.9% |
| Trade receivables | 40 | €4,985 | €2,499 | -€2,487 | -49.9% |
| Other amounts receivable | 41 | €208 | €208 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,871 | €10,358 | +€3,487 | +50.7% |
| Deferred charges and accrued income | 490/1 | €244 | €2,597 | +€2,353 | +963% |
| Total equity and liabilities | 10/49 | €28,476 | €26,168 | -€2,309 | -8.1% |
| Equity | 10/15 | €8,559 | €9,217 | +€659 | +7.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,441 | -€10,783 | +€659 | +5.8% |
| Amounts payable | 17/49 | €19,917 | €16,950 | -€2,967 | -14.9% |
| Amounts payable within one year | 42/48 | €19,917 | €16,950 | -€2,967 | -14.9% |
| Trade debts | 44 | €3,873 | €27 | -€3,847 | -99.3% |
| Suppliers | 440/4 | €3,873 | €27 | -€3,847 | -99.3% |
| Taxes, remuneration and social security | 45 | €1,441 | €3,150 | +€1,709 | +119% |
| Taxes | 450/3 | €639 | €2,591 | +€1,952 | +306% |
| Remuneration and social security | 454/9 | €803 | €559 | -€244 | -30.4% |
| Other amounts payable | 47/48 | €14,603 | €13,773 | -€829 | -5.7% |
| Remuneration, social security and pensions | 62 | €4,289 | €3,989 | -€300 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,456 | €5,662 | -€795 | -12.3% |
| Other operating charges | 640/8 | €906 | €593 | -€313 | -34.5% |
| Gross operating margin | 9900 | €693 | €10,944 | +€10,251 | +1,480% |
| Operating profit (loss) | 9901 | -€10,958 | €700 | +€11,658 | |
| Financial charges | 65/66B | €483 | €41 | -€442 | -91.4% |
| Recurring financial charges | 65 | €483 | €41 | -€442 | -91.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,441 | €659 | +€12,100 | |
| Profit (loss) for the period | 9904 | -€11,441 | €659 | +€12,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,441 | €659 | +€12,100 |
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 23 October 2026 via checked.be.