J DAMAS: 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.
J DAMAS
Largest movements
- Receivables within one year +€27,927
up €27,927 (+2065.6%), from €1,352 to €29,279
of which Trade receivables: +€27,549
- Cash +€4,438
new in 2024: €4,438
mainly Net result for the year (+€21,565) and Tax, wage and social debts (+€8,311)
- Stocks and contracts +€1,255
new in 2024: €1,255
- Profit (loss) carried forward +€21,565
up €21,565, from -€1,208 to €20,356
- Tax, wage and social debts +€8,311
new in 2024: €8,311
of which Taxes: +€8,079
- Accrued charges and deferred income +€1,961
new in 2024: €1,961
- Trade debts +€1,783
up €1,783 (+147.6%), from €1,208 to €2,991
- Gross operating margin +€36,482
up €36,482, from -€202 to €36,280
- Staff costs +€9,035
new in 2024: €9,035
- Taxes +€5,200
new in 2024: €5,200
- Depreciation -€1,006
no longer reported in 2024 (was €1,006)
- Other operating charges +€481
new in 2024: €481
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,352 | €34,972 | +€33,620 | +2486.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €1,352 | €34,972 | +€33,620 | +2486.7% |
| Stocks and contracts in progress | 3 | - | €1,255 | +€1,255 | |
| Stocks | 30/36 | - | €1,255 | +€1,255 | |
| Amounts receivable within one year | 40/41 | €1,352 | €29,279 | +€27,927 | +2065.6% |
| Trade receivables | 40 | €1,352 | €28,901 | +€27,549 | +2037.6% |
| Other amounts receivable | 41 | - | €378 | +€378 | |
| Cash at bank and in hand | 54/58 | - | €4,438 | +€4,438 | |
| Total equity and liabilities | 10/49 | €1,352 | €34,972 | +€33,620 | +2486.7% |
| Equity | 10/15 | -€1,208 | €20,356 | +€21,565 | |
| Profit (loss) carried forward | 14 | -€1,208 | €20,356 | +€21,565 | |
| Amounts payable | 17/49 | €2,560 | €14,616 | +€12,056 | +470.9% |
| Amounts payable within one year | 42/48 | €2,560 | €12,655 | +€10,094 | +394.3% |
| Trade debts | 44 | €1,208 | €2,991 | +€1,783 | +147.6% |
| Suppliers | 440/4 | €1,208 | €2,991 | +€1,783 | +147.6% |
| Taxes, remuneration and social security | 45 | - | €8,311 | +€8,311 | |
| Taxes | 450/3 | - | €8,079 | +€8,079 | |
| Remuneration and social security | 454/9 | - | €232 | +€232 | |
| Other amounts payable | 47/48 | €1,352 | €1,352 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,961 | +€1,961 | |
| Remuneration, social security and pensions | 62 | - | €9,035 | +€9,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,006 | - | -€1,006 | |
| Other operating charges | 640/8 | - | €481 | +€481 | |
| Gross operating margin | 9900 | -€202 | €36,280 | +€36,482 | |
| Operating profit (loss) | 9901 | -€1,208 | €26,764 | +€27,972 | |
| Profit (loss) for the period before taxes | 9903 | -€1,208 | €26,764 | +€27,972 | |
| Income taxes | 67/77 | - | €5,200 | +€5,200 | |
| Profit (loss) for the period | 9904 | -€1,208 | €21,565 | +€22,773 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,208 | €21,565 | +€22,773 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.