BARNES DIAMANT: 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.
BARNES DIAMANT
Largest movements
- Cash +€38,582
up €38,582 (+21.5%), from €179,239 to €217,822
mainly Net result for the year (+€117,602) and Depreciation (+€4,864)
- Receivables within one year +€37,119
up €37,119 (+86.5%), from €42,907 to €80,026
of which Other amounts receivable: +€48,849
- Tangible fixed assets +€27,363
up €27,363 (+835.6%), from €3,275 to €30,638
- Profit (loss) carried forward +€117,602
up €117,602 (+73.2%), from €160,569 to €278,171
- Tax, wage and social debts -€8,685
down €8,685 (-15.6%), from €55,844 to €47,160
- Trade debts -€4,948
down €4,948 (-82.4%), from €6,007 to €1,060
- Gross operating margin -€6,459
down €6,459 (-3.9%), from €165,500 to €159,041
- Other operating charges +€3,959
up €3,959 (+695.6%), from €569 to €4,528
- Depreciation +€3,925
up €3,925 (+418.2%), from €939 to €4,864
- Taxes -€2,141
down €2,141 (-5.9%), from €36,498 to €34,358
- Financial income +€1,980
up €1,980 (+322.2%), from €615 to €2,594
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 | €225,421 | €329,391 | +€103,970 | +46.1% |
| Fixed assets | 21/28 | €3,275 | €30,638 | +€27,363 | +835.6% |
| Tangible fixed assets | 22/27 | €3,275 | €30,638 | +€27,363 | +835.6% |
| Furniture and vehicles | 24 | €3,275 | €30,638 | +€27,363 | +835.6% |
| Current assets | 29/58 | €222,146 | €298,753 | +€76,607 | +34.5% |
| Amounts receivable within one year | 40/41 | €42,907 | €80,026 | +€37,119 | +86.5% |
| Trade receivables | 40 | €22,626 | €10,895 | -€11,730 | -51.8% |
| Other amounts receivable | 41 | €20,281 | €69,130 | +€48,849 | +240.9% |
| Cash at bank and in hand | 54/58 | €179,239 | €217,822 | +€38,582 | +21.5% |
| Deferred charges and accrued income | 490/1 | - | €906 | +€906 | |
| Total equity and liabilities | 10/49 | €225,421 | €329,391 | +€103,970 | +46.1% |
| Equity | 10/15 | €163,569 | €281,171 | +€117,602 | +71.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,569 | €278,171 | +€117,602 | +73.2% |
| Amounts payable | 17/49 | €61,852 | €48,219 | -€13,632 | -22.0% |
| Amounts payable within one year | 42/48 | €61,852 | €48,219 | -€13,632 | -22.0% |
| Trade debts | 44 | €6,007 | €1,060 | -€4,948 | -82.4% |
| Suppliers | 440/4 | €6,007 | €1,060 | -€4,948 | -82.4% |
| Taxes, remuneration and social security | 45 | €55,844 | €47,160 | -€8,685 | -15.6% |
| Taxes | 450/3 | €55,844 | €47,160 | -€8,685 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €939 | €4,864 | +€3,925 | +418.2% |
| Other operating charges | 640/8 | €569 | €4,528 | +€3,959 | +695.6% |
| Gross operating margin | 9900 | €165,500 | €159,041 | -€6,459 | -3.9% |
| Operating profit (loss) | 9901 | €163,992 | €149,649 | -€14,343 | -8.7% |
| Financial income | 75/76B | €615 | €2,594 | +€1,980 | +322.2% |
| Recurring financial income | 75 | €615 | €2,594 | +€1,980 | +322.2% |
| Financial charges | 65/66B | €164 | €284 | +€120 | +73.1% |
| Recurring financial charges | 65 | €164 | €284 | +€120 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €164,443 | €151,960 | -€12,483 | -7.6% |
| Income taxes | 67/77 | €36,498 | €34,358 | -€2,141 | -5.9% |
| Profit (loss) for the period | 9904 | €127,944 | €117,602 | -€10,342 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €127,944 | €117,602 | -€10,342 | -8.1% |
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 11 October 2026 via checked.be.