D.A.H. DIAMONDS: 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.
D.A.H. DIAMONDS
Largest movements
- Stocks and contracts -€1.0m
down €1.0m (-52.5%), from €2.0m to €937,343
- Receivables within one year -€798,456
down €798,456 (-26.8%), from €3.0m to €2.2m
of which Trade receivables: -€796,526
- Profit (loss) carried forward -€1.3m
down €1.3m, from €20,644 to -€1.3m
- Trade debts -€485,003
down €485,003 (-9.7%), from €5.0m to €4.5m
- Write-downs +€960,077
new in 2025: €960,077
- Financial charges +€352,961
up €352,961 (+2,901%), from €12,167 to €365,128
- Gross operating margin -€26,835
down €26,835, from €20,952 to -€5,883
- Taxes -€10,584
down €10,584, from €9,935 to -€650
- Financial income -€2,932
down €2,932 (-36.6%), from €8,006 to €5,074
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 | €5,237,628 | €3,400,449 | -€1.8m | -35.1% |
| Fixed assets | 21/28 | €6,896 | €6,234 | -€662 | -9.6% |
| Tangible fixed assets | 22/27 | €2,672 | €2,010 | -€662 | -24.8% |
| Furniture and vehicles | 24 | €2,672 | €2,010 | -€662 | -24.8% |
| Financial fixed assets | 28 | €4,224 | €4,224 | = | 0.0% |
| Current assets | 29/58 | €5,230,732 | €3,394,215 | -€1.8m | -35.1% |
| Stocks and contracts in progress | 3 | €1,974,686 | €937,343 | -€1.0m | -52.5% |
| Stocks | 30/36 | €1,974,686 | €937,343 | -€1.0m | -52.5% |
| Amounts receivable within one year | 40/41 | €2,976,980 | €2,178,524 | -€798,456 | -26.8% |
| Trade receivables | 40 | €2,975,009 | €2,178,483 | -€796,526 | -26.8% |
| Other amounts receivable | 41 | €1,971 | €41 | -€1,930 | -97.9% |
| Cash at bank and in hand | 54/58 | €2,197 | €1,372 | -€825 | -37.5% |
| Deferred charges and accrued income | 490/1 | €276,869 | €276,976 | +€107 | 0.0% |
| Total equity and liabilities | 10/49 | €5,237,628 | €3,400,449 | -€1.8m | -35.1% |
| Equity | 10/15 | €41,104 | -€1,286,054 | -€1.3m | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,644 | -€1,306,514 | -€1.3m | |
| Amounts payable | 17/49 | €5,196,524 | €4,686,503 | -€510,020 | -9.8% |
| Amounts payable within one year | 42/48 | €5,191,894 | €4,686,503 | -€505,390 | -9.7% |
| Trade debts | 44 | €5,006,474 | €4,521,471 | -€485,003 | -9.7% |
| Suppliers | 440/4 | €5,006,474 | €4,521,471 | -€485,003 | -9.7% |
| Taxes, remuneration and social security | 45 | €12,935 | €4,252 | -€8,683 | -67.1% |
| Taxes | 450/3 | €12,935 | €4,176 | -€8,759 | -67.7% |
| Remuneration and social security | 454/9 | - | €76 | +€76 | |
| Other amounts payable | 47/48 | €172,485 | €160,781 | -€11,705 | -6.8% |
| Accrued charges and deferred income | 492/3 | €4,630 | - | -€4,630 | |
| Remuneration, social security and pensions | 62 | €704 | €36 | -€668 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | €662 | +€25 | +4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €960,077 | +€960,077 | |
| Other operating charges | 640/8 | €3,035 | €1,096 | -€1,939 | -63.9% |
| Gross operating margin | 9900 | €20,952 | -€5,883 | -€26,835 | |
| Operating profit (loss) | 9901 | €16,576 | -€967,755 | -€984,331 | |
| Financial income | 75/76B | €8,006 | €5,074 | -€2,932 | -36.6% |
| Recurring financial income | 75 | €8,006 | €5,074 | -€2,932 | -36.6% |
| Financial charges | 65/66B | €12,167 | €365,128 | +€352,961 | +2,901% |
| Recurring financial charges | 65 | €12,167 | €365,128 | +€352,961 | +2,901% |
| Profit (loss) for the period before taxes | 9903 | €12,415 | -€1,327,808 | -€1.3m | |
| Income taxes | 67/77 | €9,935 | -€650 | -€10,584 | |
| Profit (loss) for the period | 9904 | €2,481 | -€1,327,159 | -€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €2,481 | -€1,327,159 | -€1.3m |
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 21 October 2026 via checked.be.