BELDIAMOND: 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.
BELDIAMOND
Largest movements
- Stocks and contracts +€63,497
up €63,497 (+54.5%), from €116,515 to €180,013
- Cash +€58,937
up €58,937 (+298.1%), from €19,773 to €78,710
mainly Trade debts (+€47,712) and Net result for the year (+€42,853)
- Receivables within one year +€15,176
up €15,176 (+34.8%), from €43,644 to €58,820
of which Other amounts receivable: +€18,605
- Tangible fixed assets +€3,532
up €3,532 (+76.0%), from €4,648 to €8,179
of which Plant, machinery and equipment: +€3,686
- Trade debts +€47,712
up €47,712 (+64.2%), from €74,352 to €122,063
- Profit (loss) carried forward +€42,853
up €42,853 (+81.1%), from €52,847 to €95,700
- Accrued charges and deferred income +€38,346
up €38,346 (+8647.6%), from €443 to €38,790
- Tax, wage and social debts +€6,398
up €6,398 (+17.7%), from €36,123 to €42,522
of which Taxes: +€5,291
- Gross operating margin +€84,094
up €84,094 (+55.6%), from €151,335 to €235,429
- Staff costs +€49,644
up €49,644 (+40.5%), from €122,678 to €172,321
- Taxes +€7,002
up €7,002 (+92.7%), from €7,553 to €14,555
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 | €187,861 | €325,775 | +€137,914 | +73.4% |
| Fixed assets | 21/28 | €7,152 | €8,179 | +€1,027 | +14.4% |
| Intangible fixed assets | 21 | €2,504 | - | -€2,504 | |
| Tangible fixed assets | 22/27 | €4,648 | €8,179 | +€3,532 | +76.0% |
| Plant, machinery and equipment | 23 | €1,294 | €4,980 | +€3,686 | +284.8% |
| Furniture and vehicles | 24 | €3,354 | €3,200 | -€154 | -4.6% |
| Current assets | 29/58 | €180,709 | €317,596 | +€136,887 | +75.7% |
| Stocks and contracts in progress | 3 | €116,515 | €180,013 | +€63,497 | +54.5% |
| Stocks | 30/36 | €116,515 | €180,013 | +€63,497 | +54.5% |
| Amounts receivable within one year | 40/41 | €43,644 | €58,820 | +€15,176 | +34.8% |
| Trade receivables | 40 | €39,049 | €35,620 | -€3,428 | -8.8% |
| Other amounts receivable | 41 | €4,595 | €23,200 | +€18,605 | +404.9% |
| Cash at bank and in hand | 54/58 | €19,773 | €78,710 | +€58,937 | +298.1% |
| Deferred charges and accrued income | 490/1 | €777 | €53 | -€724 | -93.2% |
| Total equity and liabilities | 10/49 | €187,861 | €325,775 | +€137,914 | +73.4% |
| Equity | 10/15 | €71,447 | €114,300 | +€42,853 | +60.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,847 | €95,700 | +€42,853 | +81.1% |
| Amounts payable | 17/49 | €116,414 | €211,475 | +€95,061 | +81.7% |
| Amounts payable within one year | 42/48 | €115,971 | €172,686 | +€56,715 | +48.9% |
| Trade debts | 44 | €74,352 | €122,063 | +€47,712 | +64.2% |
| Suppliers | 440/4 | €74,352 | €122,063 | +€47,712 | +64.2% |
| Taxes, remuneration and social security | 45 | €36,123 | €42,522 | +€6,398 | +17.7% |
| Taxes | 450/3 | €19,343 | €24,633 | +€5,291 | +27.4% |
| Remuneration and social security | 454/9 | €16,781 | €17,888 | +€1,108 | +6.6% |
| Other amounts payable | 47/48 | €5,495 | €8,101 | +€2,605 | +47.4% |
| Accrued charges and deferred income | 492/3 | €443 | €38,790 | +€38,346 | +8647.6% |
| Remuneration, social security and pensions | 62 | €122,678 | €172,321 | +€49,644 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,016 | €5,181 | -€835 | -13.9% |
| Other operating charges | 640/8 | €493 | €520 | +€27 | +5.5% |
| Gross operating margin | 9900 | €151,335 | €235,429 | +€84,094 | +55.6% |
| Operating profit (loss) | 9901 | €22,149 | €57,407 | +€35,258 | +159.2% |
| Financial income | 75/76B | €325 | €1,205 | +€880 | +270.7% |
| Recurring financial income | 75 | €325 | €1,205 | +€880 | +270.7% |
| Financial charges | 65/66B | €888 | €1,203 | +€316 | +35.5% |
| Recurring financial charges | 65 | €888 | €1,203 | +€316 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €21,586 | €57,408 | +€35,822 | +166.0% |
| Income taxes | 67/77 | €7,553 | €14,555 | +€7,002 | +92.7% |
| Profit (loss) for the period | 9904 | €14,033 | €42,853 | +€28,820 | +205.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,033 | €42,853 | +€28,820 | +205.4% |
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 7 October 2026 via checked.be.