D.I. 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.I. DIAMONDS
Largest movements
- Receivables within one year +€986,835
up €986,835 (+47.7%), from €2.1m to €3.1m
of which Other amounts receivable: +€1.0m
- Stocks and contracts -€699,238
down €699,238 (-63.2%), from €1.1m to €407,230
- Cash -€114,915
down €114,915 (-69.9%), from €164,335 to €49,420
mainly Receivables within one year (-€986,835) and Short-term financial debts (-€215,850)
- Profit (loss) carried forward +€593,610
up €593,610 (+39.2%), from €1.5m to €2.1m
- Short-term financial debts -€215,850
down €215,850 (-27.3%), from €790,267 to €574,417
- Trade debts -€215,644
down €215,644 (-21.7%), from €995,237 to €779,593
- Gross operating margin +€349,277
up €349,277 (+103%), from €338,544 to €687,821
- Financial charges -€19,918
down €19,918 (-19.2%), from €103,723 to €83,805
- Financial income +€14,352
up €14,352 (+34.1%), from €42,052 to €56,404
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 | €3,354,532 | €3,538,267 | +€183,734 | +5.5% |
| Formation expenses | 20 | €19 | - | -€19 | |
| Fixed assets | 21/28 | €7,338 | €6,112 | -€1,226 | -16.7% |
| Intangible fixed assets | 21 | €4,105 | €3,339 | -€765 | -18.6% |
| Tangible fixed assets | 22/27 | €2,333 | €1,873 | -€460 | -19.7% |
| Land and buildings | 22 | €1,186 | €689 | -€497 | -41.9% |
| Furniture and vehicles | 24 | €1,147 | €1,184 | +€37 | +3.2% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €3,347,175 | €3,532,154 | +€184,979 | +5.5% |
| Stocks and contracts in progress | 3 | €1,106,468 | €407,230 | -€699,238 | -63.2% |
| Stocks | 30/36 | €1,106,468 | €407,230 | -€699,238 | -63.2% |
| Amounts receivable within one year | 40/41 | €2,070,167 | €3,057,002 | +€986,835 | +47.7% |
| Trade receivables | 40 | €23,899 | €5,194 | -€18,705 | -78.3% |
| Other amounts receivable | 41 | €2,046,268 | €3,051,808 | +€1.0m | +49.1% |
| Cash at bank and in hand | 54/58 | €164,335 | €49,420 | -€114,915 | -69.9% |
| Deferred charges and accrued income | 490/1 | €6,206 | €18,502 | +€12,296 | +198% |
| Total equity and liabilities | 10/49 | €3,354,532 | €3,538,267 | +€183,734 | +5.5% |
| Equity | 10/15 | €1,529,270 | €2,122,880 | +€593,610 | +38.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,512,770 | €2,106,380 | +€593,610 | +39.2% |
| Amounts payable | 17/49 | €1,825,262 | €1,415,387 | -€409,876 | -22.5% |
| Amounts payable within one year | 42/48 | €1,825,262 | €1,415,387 | -€409,876 | -22.5% |
| Financial debts | 43 | €790,267 | €574,417 | -€215,850 | -27.3% |
| Other loans | 439 | €790,267 | €574,417 | -€215,850 | -27.3% |
| Trade debts | 44 | €995,237 | €779,593 | -€215,644 | -21.7% |
| Suppliers | 440/4 | €995,237 | €779,593 | -€215,644 | -21.7% |
| Taxes, remuneration and social security | 45 | €32,720 | €55,537 | +€22,817 | +69.7% |
| Taxes | 450/3 | €24,566 | €49,185 | +€24,619 | +100% |
| Remuneration and social security | 454/9 | €8,154 | €6,352 | -€1,802 | -22.1% |
| Other amounts payable | 47/48 | €7,038 | €5,839 | -€1,199 | -17.0% |
| Non-recurring operating income | 76A | - | €69 | +€69 | |
| Remuneration, social security and pensions | 62 | €44,125 | €37,958 | -€6,167 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,785 | €1,885 | +€100 | +5.6% |
| Other operating charges | 640/8 | €2,379 | €2,618 | +€239 | +10.0% |
| Gross operating margin | 9900 | €338,544 | €687,821 | +€349,277 | +103% |
| Operating profit (loss) | 9901 | €290,255 | €645,360 | +€355,104 | +122% |
| Financial income | 75/76B | €42,052 | €56,404 | +€14,352 | +34.1% |
| Recurring financial income | 75 | €42,052 | €56,404 | +€14,352 | +34.1% |
| Financial charges | 65/66B | €103,723 | €83,805 | -€19,918 | -19.2% |
| Recurring financial charges | 65 | €103,723 | €83,805 | -€19,918 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €228,584 | €617,959 | +€389,375 | +170% |
| Income taxes | 67/77 | €26,013 | €24,349 | -€1,664 | -6.4% |
| Profit (loss) for the period | 9904 | €202,571 | €593,610 | +€391,039 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €202,571 | €593,610 | +€391,039 | +193% |
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 31 October 2026 via checked.be.