HET DAMBERD: 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.
HET DAMBERD
Largest movements
- Cash +€2,221
up €2,221 (+11.5%), from €19,299 to €21,519
mainly Net result for the year (+€4,985) and Depreciation (+€558)
- Deferred charges and accrued income +€1,889
up €1,889, from €0 to €1,889
- Reserves +€4,985
up €4,985 (+4.8%), from €104,092 to €109,077
of which Distributable reserves: +€4,985
- Gross operating margin -€4,432
down €4,432 (-33.4%), from €13,281 to €8,850
- Taxes -€629
down €629 (-20.1%), from €3,123 to €2,495
- Other operating charges -€507
down €507 (-17.2%), from €2,946 to €2,439
- Financial income -€136
down €136 (-6.7%), from €2,026 to €1,889
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 | €134,027 | €139,554 | +€5,527 | +4.1% |
| Fixed assets | 21/28 | €77,895 | €77,337 | -€558 | -0.7% |
| Tangible fixed assets | 22/27 | €76,424 | €75,866 | -€558 | -0.7% |
| Land and buildings | 22 | €76,424 | €75,866 | -€558 | -0.7% |
| Financial fixed assets | 28 | €1,471 | €1,471 | = | 0.0% |
| Current assets | 29/58 | €56,132 | €62,217 | +€6,085 | +10.8% |
| Stocks and contracts in progress | 3 | €1,463 | €2,809 | +€1,346 | +92.0% |
| Stocks | 30/36 | €1,463 | €2,809 | +€1,346 | +92.0% |
| Amounts receivable within one year | 40/41 | €35,371 | €36,000 | +€629 | +1.8% |
| Trade receivables | 40 | €1,407 | €997 | -€410 | -29.1% |
| Other amounts receivable | 41 | €33,964 | €35,003 | +€1,039 | +3.1% |
| Cash at bank and in hand | 54/58 | €19,299 | €21,519 | +€2,221 | +11.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,889 | +€1,889 | |
| Total equity and liabilities | 10/49 | €134,027 | €139,554 | +€5,527 | +4.1% |
| Equity | 10/15 | €126,958 | €131,943 | +€4,985 | +3.9% |
| Contributions | 10/11 | €18,611 | €18,611 | = | 0.0% |
| Reserves | 13 | €104,092 | €109,077 | +€4,985 | +4.8% |
| Tax-exempt reserves | 132 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €54,092 | €59,077 | +€4,985 | +9.2% |
| Profit (loss) carried forward | 14 | €4,255 | €4,255 | = | 0.0% |
| Amounts payable | 17/49 | €7,069 | €7,611 | +€542 | +7.7% |
| Amounts payable within one year | 42/48 | €7,069 | €7,238 | +€169 | +2.4% |
| Trade debts | 44 | €3,410 | €3,120 | -€291 | -8.5% |
| Suppliers | 440/4 | €3,410 | €3,120 | -€291 | -8.5% |
| Taxes, remuneration and social security | 45 | €3,658 | €4,118 | +€460 | +12.6% |
| Taxes | 450/3 | €3,658 | €4,118 | +€460 | +12.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €373 | +€373 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €558 | €558 | = | 0.0% |
| Other operating charges | 640/8 | €2,946 | €2,439 | -€507 | -17.2% |
| Gross operating margin | 9900 | €13,281 | €8,850 | -€4,432 | -33.4% |
| Operating profit (loss) | 9901 | €9,777 | €5,853 | -€3,924 | -40.1% |
| Financial income | 75/76B | €2,026 | €1,889 | -€136 | -6.7% |
| Recurring financial income | 75 | €2,026 | €1,889 | -€136 | -6.7% |
| Financial charges | 65/66B | €204 | €263 | +€59 | +29.1% |
| Recurring financial charges | 65 | €204 | €263 | +€59 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €11,599 | €7,480 | -€4,119 | -35.5% |
| Income taxes | 67/77 | €3,123 | €2,495 | -€629 | -20.1% |
| Profit (loss) for the period | 9904 | €8,476 | €4,985 | -€3,491 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,476 | €4,985 | -€3,491 | -41.2% |
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 4 October 2026 via checked.be.