CLASSIC 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.
CLASSIC DIAM
Largest movements
- Stocks and contracts -€236,893
no longer reported in 2026 (was €236,893)
- Receivables within one year -€18,223
down €18,223 (-98.4%), from €18,517 to €294
of which Trade receivables: -€18,454
- Tangible fixed assets -€12,452
down €12,452 (-3.1%), from €398,940 to €386,488
- Cash +€10,430
up €10,430 (+27.1%), from €38,506 to €48,936
mainly Contributions, distributions and other (+€374,600) and Stocks and contracts (+€236,893)
- Contributions +€374,600
up €374,600 (+107%), from €350,316 to €724,916
- Profit (loss) carried forward -€325,079
down €325,079 (-85.2%), from -€381,617 to -€706,696
- Trade debts -€290,138
down €290,138 (-99.3%), from €292,284 to €2,146
- Other debts -€18,402
down €18,402 (-16.4%), from €112,066 to €93,664
- Gross operating margin +€75,401
up €75,401, from -€56,345 to €19,057
- Other operating charges +€15,611
up €15,611 (+448%), from €3,485 to €19,096
- Taxes +€4,783
up €4,783 (+1.6%), from €305,884 to €310,668
- Depreciation -€1,390
down €1,390 (-10.0%), from €13,842 to €12,452
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €693,487 | €438,049 | -€255,437 | -36.8% |
| Fixed assets | 21/28 | €399,125 | €386,673 | -€12,452 | -3.1% |
| Tangible fixed assets | 22/27 | €398,940 | €386,488 | -€12,452 | -3.1% |
| Land and buildings | 22 | €398,940 | €386,488 | -€12,452 | -3.1% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €294,362 | €51,376 | -€242,986 | -82.5% |
| Stocks and contracts in progress | 3 | €236,893 | - | -€236,893 | |
| Stocks | 30/36 | €236,893 | - | -€236,893 | |
| Amounts receivable within one year | 40/41 | €18,517 | €294 | -€18,223 | -98.4% |
| Trade receivables | 40 | €18,454 | - | -€18,454 | |
| Other amounts receivable | 41 | €63 | €294 | +€231 | +369% |
| Cash at bank and in hand | 54/58 | €38,506 | €48,936 | +€10,430 | +27.1% |
| Deferred charges and accrued income | 490/1 | €445 | €2,146 | +€1,701 | +382% |
| Total equity and liabilities | 10/49 | €693,487 | €438,049 | -€255,437 | -36.8% |
| Equity | 10/15 | €284,782 | €334,303 | +€49,521 | +17.4% |
| Contributions | 10/11 | €350,316 | €724,916 | +€374,600 | +107% |
| Reserves | 13 | €316,083 | €316,083 | = | 0.0% |
| Distributable reserves | 133 | €316,083 | €316,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€381,617 | -€706,696 | -€325,079 | -85.2% |
| Amounts payable | 17/49 | €408,705 | €103,746 | -€304,958 | -74.6% |
| Amounts payable within one year | 42/48 | €408,705 | €103,746 | -€304,958 | -74.6% |
| Trade debts | 44 | €292,284 | €2,146 | -€290,138 | -99.3% |
| Suppliers | 440/4 | €292,284 | €2,146 | -€290,138 | -99.3% |
| Taxes, remuneration and social security | 45 | €4,355 | €7,936 | +€3,581 | +82.2% |
| Taxes | 450/3 | €4,355 | €7,936 | +€3,581 | +82.2% |
| Other amounts payable | 47/48 | €112,066 | €93,664 | -€18,402 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,842 | €12,452 | -€1,390 | -10.0% |
| Other operating charges | 640/8 | €3,485 | €19,096 | +€15,611 | +448% |
| Gross operating margin | 9900 | -€56,345 | €19,057 | +€75,401 | |
| Operating profit (loss) | 9901 | -€73,671 | -€12,490 | +€61,180 | +83.0% |
| Financial income | 75/76B | €90 | €59 | -€31 | -34.2% |
| Recurring financial income | 75 | €90 | €59 | -€31 | -34.2% |
| Financial charges | 65/66B | €2,073 | €1,980 | -€93 | -4.5% |
| Recurring financial charges | 65 | €2,073 | €1,980 | -€93 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€75,654 | -€14,411 | +€61,243 | +81.0% |
| Income taxes | 67/77 | €305,884 | €310,668 | +€4,783 | +1.6% |
| Profit (loss) for the period | 9904 | -€381,538 | -€325,079 | +€56,459 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€381,538 | -€325,079 | +€56,459 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.