DAUM - EGGED 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.
DAUM - EGGED DIAMOND
Largest movements
- Stocks and contracts -€100,575
down €100,575 (-13.2%), from €762,384 to €661,809
- Cash -€75,264
down €75,264 (-43.2%), from €174,091 to €98,827
mainly Trade debts (-€121,269) and Net result for the year (-€62,582)
- Receivables within one year +€26,302
up €26,302 (+7.7%), from €340,044 to €366,346
of which Trade receivables: +€28,597
- Trade debts -€121,269
down €121,269 (-20.4%), from €593,049 to €471,780
- Profit (loss) carried forward -€62,582
down €62,582 (-12.8%), from €490,599 to €428,018
- Tax, wage and social debts +€31,108
up €31,108 (+33.0%), from €94,378 to €125,487
of which Remuneration and social security: +€29,226
- Gross operating margin -€235,430
down €235,430, from €143,485 to -€91,945
- Financial charges -€105,525
down €105,525 (-81.1%), from €130,117 to €24,592
- Staff costs -€16,929
down €16,929 (-26.7%), from €63,399 to €46,470
- Taxes -€5,529
down €5,529 (-74.6%), from €7,411 to €1,882
- Financial income +€4,820
up €4,820 (+4.9%), from €98,814 to €103,634
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 | €1,279,947 | €1,129,144 | -€150,803 | -11.8% |
| Fixed assets | 21/28 | €2,029 | €1,291 | -€738 | -36.4% |
| Tangible fixed assets | 22/27 | €2,029 | €1,291 | -€738 | -36.4% |
| Plant, machinery and equipment | 23 | €1,585 | €953 | -€633 | -39.9% |
| Furniture and vehicles | 24 | €443 | €338 | -€105 | -23.8% |
| Current assets | 29/58 | €1,277,918 | €1,127,853 | -€150,065 | -11.7% |
| Stocks and contracts in progress | 3 | €762,384 | €661,809 | -€100,575 | -13.2% |
| Stocks | 30/36 | €762,384 | €661,809 | -€100,575 | -13.2% |
| Amounts receivable within one year | 40/41 | €340,044 | €366,346 | +€26,302 | +7.7% |
| Trade receivables | 40 | €336,235 | €364,832 | +€28,597 | +8.5% |
| Other amounts receivable | 41 | €3,809 | €1,514 | -€2,296 | -60.3% |
| Cash at bank and in hand | 54/58 | €174,091 | €98,827 | -€75,264 | -43.2% |
| Deferred charges and accrued income | 490/1 | €1,399 | €871 | -€528 | -37.7% |
| Total equity and liabilities | 10/49 | €1,279,947 | €1,129,144 | -€150,803 | -11.8% |
| Equity | 10/15 | €511,051 | €448,469 | -€62,582 | -12.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €490,599 | €428,018 | -€62,582 | -12.8% |
| Amounts payable | 17/49 | €768,896 | €680,675 | -€88,221 | -11.5% |
| Amounts payable within one year | 42/48 | €768,896 | €680,675 | -€88,221 | -11.5% |
| Trade debts | 44 | €593,049 | €471,780 | -€121,269 | -20.4% |
| Suppliers | 440/4 | €593,049 | €471,780 | -€121,269 | -20.4% |
| Taxes, remuneration and social security | 45 | €94,378 | €125,487 | +€31,108 | +33.0% |
| Taxes | 450/3 | €6,497 | €8,379 | +€1,882 | +29.0% |
| Remuneration and social security | 454/9 | €87,881 | €117,107 | +€29,226 | +33.3% |
| Other amounts payable | 47/48 | €81,469 | €83,409 | +€1,940 | +2.4% |
| Remuneration, social security and pensions | 62 | €63,399 | €46,470 | -€16,929 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €738 | +€256 | +53.2% |
| Other operating charges | 640/8 | €1,906 | €589 | -€1,317 | -69.1% |
| Gross operating margin | 9900 | €143,485 | -€91,945 | -€235,430 | |
| Operating profit (loss) | 9901 | €77,699 | -€139,742 | -€217,441 | |
| Financial income | 75/76B | €98,814 | €103,634 | +€4,820 | +4.9% |
| Recurring financial income | 75 | €98,814 | €103,634 | +€4,820 | +4.9% |
| Financial charges | 65/66B | €130,117 | €24,592 | -€105,525 | -81.1% |
| Recurring financial charges | 65 | €130,117 | €24,592 | -€105,525 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €46,397 | -€60,700 | -€107,096 | |
| Income taxes | 67/77 | €7,411 | €1,882 | -€5,529 | -74.6% |
| Profit (loss) for the period | 9904 | €38,985 | -€62,582 | -€101,567 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,985 | -€62,582 | -€101,567 |
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 15 October 2026 via checked.be.