BLACK DIAMOND: 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.
BLACK DIAMOND
Largest movements
- Receivables within one year +€10,863
up €10,863 (+75.8%), from €14,324 to €25,187
of which Other amounts receivable: +€10,863
- Tangible fixed assets +€9,816
up €9,816 (+276%), from €3,555 to €13,371
of which Furniture and vehicles: +€11,981
- Cash -€5,578
no longer reported in 2025 (was €5,578)
mainly Investment in fixed assets (net) (-€14,977) and Receivables within one year (-€10,863)
- Deferred charges and accrued income +€4,100
new in 2025: €4,100
- Debts after one year +€12,538
new in 2025: €12,538
- Current portion of long-term debt +€2,864
new in 2025: €2,864
- Short-term financial debts +€2,224
new in 2025: €2,224
- Tax, wage and social debts +€1,267
up €1,267 (+33.1%), from €3,829 to €5,097
- Profit (loss) carried forward +€572
up €572 (+21.5%), from -€2,662 to -€2,090
- Gross operating margin -€7,150
down €7,150 (-43.7%), from €16,373 to €9,223
- Taxes -€2,631
down €2,631 (-67.5%), from €3,899 to €1,267
- Depreciation +€991
up €991 (+23.8%), from €4,169 to €5,161
- Financial charges +€756
up €756 (+381%), from €198 to €954
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 | €23,457 | €42,659 | +€19,202 | +81.9% |
| Fixed assets | 21/28 | €3,555 | €13,371 | +€9,816 | +276% |
| Tangible fixed assets | 22/27 | €3,555 | €13,371 | +€9,816 | +276% |
| Plant, machinery and equipment | 23 | €3,555 | €1,390 | -€2,165 | -60.9% |
| Furniture and vehicles | 24 | - | €11,981 | +€11,981 | |
| Current assets | 29/58 | €19,902 | €29,287 | +€9,386 | +47.2% |
| Amounts receivable within one year | 40/41 | €14,324 | €25,187 | +€10,863 | +75.8% |
| Trade receivables | 40 | €8,332 | €8,332 | = | 0.0% |
| Other amounts receivable | 41 | €5,992 | €16,855 | +€10,863 | +181% |
| Cash at bank and in hand | 54/58 | €5,578 | - | -€5,578 | |
| Deferred charges and accrued income | 490/1 | - | €4,100 | +€4,100 | |
| Total equity and liabilities | 10/49 | €23,457 | €42,659 | +€19,202 | +81.9% |
| Equity | 10/15 | €16,438 | €17,010 | +€572 | +3.5% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,662 | -€2,090 | +€572 | +21.5% |
| Amounts payable | 17/49 | €7,019 | €25,649 | +€18,630 | +265% |
| Amounts payable after more than one year | 17 | - | €12,538 | +€12,538 | |
| Financial debts | 170/4 | - | €12,538 | +€12,538 | |
| Amounts payable within one year | 42/48 | €7,019 | €13,111 | +€6,093 | +86.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,864 | +€2,864 | |
| Financial debts | 43 | - | €2,224 | +€2,224 | |
| Credit institutions | 430/8 | - | €2,224 | +€2,224 | |
| Trade debts | 44 | €2,718 | €2,926 | +€208 | +7.7% |
| Suppliers | 440/4 | €2,718 | €2,926 | +€208 | +7.7% |
| Taxes, remuneration and social security | 45 | €3,829 | €5,097 | +€1,267 | +33.1% |
| Taxes | 450/3 | €3,829 | €5,097 | +€1,267 | +33.1% |
| Other amounts payable | 47/48 | €471 | - | -€471 | |
| Remuneration, social security and pensions | 62 | - | €145 | +€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,169 | €5,161 | +€991 | +23.8% |
| Other operating charges | 640/8 | €1,016 | €1,137 | +€121 | +11.9% |
| Gross operating margin | 9900 | €16,373 | €9,223 | -€7,150 | -43.7% |
| Operating profit (loss) | 9901 | €11,188 | €2,781 | -€8,407 | -75.1% |
| Financial income | 75/76B | €7 | €12 | +€5 | +66.4% |
| Recurring financial income | 75 | €7 | €12 | +€5 | +66.4% |
| Financial charges | 65/66B | €198 | €954 | +€756 | +381% |
| Recurring financial charges | 65 | €198 | €954 | +€756 | +381% |
| Profit (loss) for the period before taxes | 9903 | €10,997 | €1,839 | -€9,158 | -83.3% |
| Income taxes | 67/77 | €3,899 | €1,267 | -€2,631 | -67.5% |
| Profit (loss) for the period | 9904 | €7,099 | €572 | -€6,527 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,099 | €572 | -€6,527 | -91.9% |
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 23 October 2026 via checked.be.