DD 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.
DD DIAMONDS
Largest movements
- Stocks and contracts -€537,003
down €537,003 (-63.5%), from €845,077 to €308,074
- Receivables within one year +€288,141
up €288,141 (+17.7%), from €1.6m to €1.9m
of which Trade receivables: +€274,549
- Trade debts -€261,012
down €261,012 (-14.3%), from €1.8m to €1.6m
- Gross operating margin +€223,269
up €223,269 (+98.8%), from -€225,957 to -€2,688
- Write-downs -€61,796
new in 2025: -€61,796
- Other operating charges +€57,189
up €57,189 (+962.8%), from €5,940 to €63,129
- Taxes +€2,744
up €2,744 (+36.0%), from €7,616 to €10,360
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.
Cash bridge derived
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 | €2,623,043 | €2,343,937 | -€279,106 | -10.6% |
| Fixed assets | 21/28 | €126,844 | €116,236 | -€10,608 | -8.4% |
| Tangible fixed assets | 22/27 | €125,894 | €115,286 | -€10,608 | -8.4% |
| Land and buildings | 22 | €89,642 | €87,370 | -€2,273 | -2.5% |
| Plant, machinery and equipment | 23 | €36,252 | €27,916 | -€8,336 | -23.0% |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €2,496,198 | €2,227,701 | -€268,497 | -10.8% |
| Stocks and contracts in progress | 3 | €845,077 | €308,074 | -€537,003 | -63.5% |
| Stocks | 30/36 | €845,077 | €308,074 | -€537,003 | -63.5% |
| Amounts receivable within one year | 40/41 | €1,627,860 | €1,916,001 | +€288,141 | +17.7% |
| Trade receivables | 40 | €1,477,246 | €1,751,795 | +€274,549 | +18.6% |
| Other amounts receivable | 41 | €150,614 | €164,206 | +€13,592 | +9.0% |
| Cash at bank and in hand | 54/58 | €21,257 | €1,730 | -€19,527 | -91.9% |
| Deferred charges and accrued income | 490/1 | €2,005 | €1,896 | -€108 | -5.4% |
| Total equity and liabilities | 10/49 | €2,623,043 | €2,343,937 | -€279,106 | -10.6% |
| Equity | 10/15 | €790,721 | €770,972 | -€19,749 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,018,503 | €1,018,503 | = | 0.0% |
| Distributable reserves | 133 | €1,018,503 | €1,018,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€246,381 | -€266,130 | -€19,749 | -8.0% |
| Amounts payable | 17/49 | €1,832,321 | €1,572,965 | -€259,357 | -14.2% |
| Amounts payable within one year | 42/48 | €1,831,255 | €1,572,965 | -€258,291 | -14.1% |
| Trade debts | 44 | €1,821,634 | €1,560,622 | -€261,012 | -14.3% |
| Suppliers | 440/4 | €1,821,634 | €1,560,622 | -€261,012 | -14.3% |
| Taxes, remuneration and social security | 45 | €9,621 | €12,342 | +€2,721 | +28.3% |
| Taxes | 450/3 | €9,621 | €12,342 | +€2,721 | +28.3% |
| Accrued charges and deferred income | 492/3 | €1,066 | - | -€1,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,065 | €10,608 | -€1,457 | -12.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€61,796 | -€61,796 | |
| Other operating charges | 640/8 | €5,940 | €63,129 | +€57,189 | +962.8% |
| Gross operating margin | 9900 | -€225,957 | -€2,688 | +€223,269 | +98.8% |
| Operating profit (loss) | 9901 | -€243,962 | -€14,630 | +€229,332 | +94.0% |
| Financial income | 75/76B | €10,112 | €8,795 | -€1,317 | -13.0% |
| Recurring financial income | 75 | €10,112 | €8,795 | -€1,317 | -13.0% |
| Financial charges | 65/66B | €4,916 | €3,554 | -€1,362 | -27.7% |
| Recurring financial charges | 65 | €4,916 | €3,554 | -€1,362 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€238,766 | -€9,389 | +€229,377 | +96.1% |
| Income taxes | 67/77 | €7,616 | €10,360 | +€2,744 | +36.0% |
| Profit (loss) for the period | 9904 | -€246,381 | -€19,749 | +€226,632 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€246,381 | -€19,749 | +€226,632 | +92.0% |
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 9 October 2026 via checked.be.