ACM Diam: 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.
ACM Diam
Largest movements
- Cash +€67,842
up €67,842 (+273%), from €24,811 to €92,653
mainly Other debts (+€52,656) and Net result for the year (+€9,333)
- Tangible fixed assets -€8,225
down €8,225 (-27.8%), from €29,544 to €21,319
of which Furniture and vehicles: -€7,505
- Other debts +€52,656
up €52,656 (+998%), from €5,277 to €57,933
- Profit (loss) carried forward +€9,333
up €9,333 (+51.3%), from €18,197 to €27,530
- Debts after one year -€4,147
down €4,147 (-62.4%), from €6,644 to €2,498
- Tax, wage and social debts +€2,302
up €2,302 (+64.3%), from €3,582 to €5,885
- Gross operating margin +€5,315
up €5,315 (+28.4%), from €18,724 to €24,039
- Taxes +€806
up €806 (+21.6%), from €3,735 to €4,541
- Other operating charges +€418
up €418 (+62.7%), from €667 to €1,085
- Financial charges -€404
down €404 (-32.1%), from €1,260 to €856
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 | €64,520 | €124,854 | +€60,333 | +93.5% |
| Fixed assets | 21/28 | €33,594 | €25,369 | -€8,225 | -24.5% |
| Tangible fixed assets | 22/27 | €29,544 | €21,319 | -€8,225 | -27.8% |
| Furniture and vehicles | 24 | €25,886 | €18,381 | -€7,505 | -29.0% |
| Other tangible fixed assets | 26 | €3,658 | €2,938 | -€720 | -19.7% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €30,926 | €99,484 | +€68,558 | +222% |
| Amounts receivable within one year | 40/41 | €28 | €374 | +€346 | +1,247% |
| Trade receivables | 40 | - | €349 | +€349 | |
| Other amounts receivable | 41 | €28 | €25 | -€3 | -11.1% |
| Cash at bank and in hand | 54/58 | €24,811 | €92,653 | +€67,842 | +273% |
| Deferred charges and accrued income | 490/1 | €6,087 | €6,458 | +€370 | +6.1% |
| Total equity and liabilities | 10/49 | €64,520 | €124,854 | +€60,333 | +93.5% |
| Equity | 10/15 | €44,861 | €54,194 | +€9,333 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,064 | €8,064 | = | 0.0% |
| Distributable reserves | 133 | €8,064 | €8,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,197 | €27,530 | +€9,333 | +51.3% |
| Amounts payable | 17/49 | €19,659 | €70,660 | +€51,001 | +259% |
| Amounts payable after more than one year | 17 | €6,644 | €2,498 | -€4,147 | -62.4% |
| Financial debts | 170/4 | €6,644 | €2,498 | -€4,147 | -62.4% |
| Amounts payable within one year | 42/48 | €13,015 | €68,162 | +€55,147 | +424% |
| Current portion of amounts payable after more than one year | 42 | €3,982 | €4,147 | +€164 | +4.1% |
| Trade debts | 44 | €173 | €197 | +€25 | +14.2% |
| Suppliers | 440/4 | €173 | €197 | +€25 | +14.2% |
| Taxes, remuneration and social security | 45 | €3,582 | €5,885 | +€2,302 | +64.3% |
| Taxes | 450/3 | €3,582 | €5,885 | +€2,302 | +64.3% |
| Other amounts payable | 47/48 | €5,277 | €57,933 | +€52,656 | +998% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,225 | €8,225 | = | 0.0% |
| Other operating charges | 640/8 | €667 | €1,085 | +€418 | +62.7% |
| Gross operating margin | 9900 | €18,724 | €24,039 | +€5,315 | +28.4% |
| Operating profit (loss) | 9901 | €9,833 | €14,729 | +€4,897 | +49.8% |
| Financial charges | 65/66B | €1,260 | €856 | -€404 | -32.1% |
| Recurring financial charges | 65 | €1,260 | €856 | -€404 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €8,573 | €13,874 | +€5,301 | +61.8% |
| Income taxes | 67/77 | €3,735 | €4,541 | +€806 | +21.6% |
| Profit (loss) for the period | 9904 | €4,838 | €9,333 | +€4,495 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,838 | €9,333 | +€4,495 | +92.9% |
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 18 October 2026 via checked.be.