DAMP: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
DAMP
Largest movements
- Cash +€63,561
up €63,561 (+200%), from €31,780 to €95,341
mainly Net result for the year (+€77,574) and Depreciation (+€14,512)
- Tangible fixed assets -€14,512
down €14,512 (-52.4%), from €27,677 to €13,166
of which Furniture and vehicles: -€13,625
- Receivables within one year +€10,247
up €10,247 (+41.8%), from €24,506 to €34,753
- Reserves +€77,574
up €77,574 (+23.8%), from €326,189 to €403,763
- Current portion of long-term debt -€8,590
no longer reported in 2024 (was €8,590)
- Gross operating margin +€60,017
up €60,017 (+79.5%), from €75,514 to €135,531
- Financial charges +€21,714
up €21,714, from -€18,629 to €3,085
- Taxes +€13,216
up €13,216 (+46.6%), from €28,392 to €41,608
- Depreciation -€1,531
down €1,531 (-9.5%), from €16,043 to €14,512
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €570,393 | €629,883 | +€59,490 | +10.4% |
| Fixed assets | 21/28 | €322,103 | €307,865 | -€14,238 | -4.4% |
| Tangible fixed assets | 22/27 | €27,677 | €13,166 | -€14,512 | -52.4% |
| Plant, machinery and equipment | 23 | €346 | - | -€346 | |
| Furniture and vehicles | 24 | €24,361 | €10,736 | -€13,625 | -55.9% |
| Other tangible fixed assets | 26 | €2,970 | €2,430 | -€540 | -18.2% |
| Financial fixed assets | 28 | €294,426 | €294,700 | +€274 | +0.1% |
| Current assets | 29/58 | €248,289 | €322,017 | +€73,728 | +29.7% |
| Amounts receivable within one year | 40/41 | €24,506 | €34,753 | +€10,247 | +41.8% |
| Other amounts receivable | 41 | €24,506 | €34,753 | +€10,247 | +41.8% |
| Current investments | 50/53 | €191,882 | €191,882 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,780 | €95,341 | +€63,561 | +200% |
| Deferred charges and accrued income | 490/1 | €122 | €42 | -€80 | -65.7% |
| Total equity and liabilities | 10/49 | €570,393 | €629,883 | +€59,490 | +10.4% |
| Equity | 10/15 | €332,389 | €409,963 | +€77,574 | +23.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €326,189 | €403,763 | +€77,574 | +23.8% |
| Distributable reserves | 133 | €326,189 | €403,763 | +€77,574 | +23.8% |
| Amounts payable | 17/49 | €238,004 | €219,919 | -€18,084 | -7.6% |
| Amounts payable after more than one year | 17 | €193,875 | €193,875 | = | 0.0% |
| Financial debts | 170/4 | €193,875 | €193,875 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,221 | €23,136 | -€18,084 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | €8,590 | - | -€8,590 | |
| Trade debts | 44 | €5,742 | €2,001 | -€3,741 | -65.1% |
| Suppliers | 440/4 | €5,742 | €2,001 | -€3,741 | -65.1% |
| Taxes, remuneration and social security | 45 | €26,888 | €21,135 | -€5,754 | -21.4% |
| Taxes | 450/3 | €26,888 | €21,135 | -€5,754 | -21.4% |
| Accrued charges and deferred income | 492/3 | €2,908 | €2,908 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,043 | €14,512 | -€1,531 | -9.5% |
| Other operating charges | 640/8 | €1,709 | €2,435 | +€726 | +42.5% |
| Gross operating margin | 9900 | €75,514 | €135,531 | +€60,017 | +79.5% |
| Operating profit (loss) | 9901 | €57,763 | €118,585 | +€60,822 | +105% |
| Financial income | 75/76B | €3,157 | €3,682 | +€525 | +16.6% |
| Recurring financial income | 75 | €3,157 | €3,682 | +€525 | +16.6% |
| Financial charges | 65/66B | -€18,629 | €3,085 | +€21,714 | |
| Recurring financial charges | 65 | -€18,629 | €3,085 | +€21,714 | |
| Profit (loss) for the period before taxes | 9903 | €79,550 | €119,182 | +€39,633 | +49.8% |
| Income taxes | 67/77 | €28,392 | €41,608 | +€13,216 | +46.6% |
| Profit (loss) for the period | 9904 | €51,158 | €77,574 | +€26,416 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,158 | €77,574 | +€26,416 | +51.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.