DE DIAMANT: 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.
DE DIAMANT
Largest movements
- Current investments +€74,000
up €74,000 (+1,233%), from €6,000 to €80,000
- Cash -€72,342
down €72,342 (-28.2%), from €256,103 to €183,761
mainly Current investments (-€74,000) and Receivables after one year (-€23,775)
- Tangible fixed assets -€24,448
down €24,448 (-10.7%), from €228,145 to €203,697
of which Land and buildings: -€23,289
- Receivables after one year +€23,775
up €23,775 (+355%), from €6,691 to €30,466
- Receivables within one year -€5,210
down €5,210 (-46.7%), from €11,162 to €5,952
of which Other amounts receivable: -€3,676
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€4,597
down €4,597 (-18.8%), from €24,418 to €19,821
- Financial income +€1,568
up €1,568 (+32.9%), from €4,764 to €6,333
- Taxes -€1,231
down €1,231 (-95.3%), from €1,292 to €61
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 | €509,472 | €505,770 | -€3,702 | -0.7% |
| Fixed assets | 21/28 | €228,145 | €203,697 | -€24,448 | -10.7% |
| Tangible fixed assets | 22/27 | €228,145 | €203,697 | -€24,448 | -10.7% |
| Land and buildings | 22 | €218,791 | €195,502 | -€23,289 | -10.6% |
| Furniture and vehicles | 24 | €9,354 | €8,195 | -€1,159 | -12.4% |
| Current assets | 29/58 | €281,327 | €302,074 | +€20,746 | +7.4% |
| Amounts receivable after more than one year | 29 | €6,691 | €30,466 | +€23,775 | +355% |
| Other amounts receivable | 291 | €6,691 | €30,466 | +€23,775 | +355% |
| Amounts receivable within one year | 40/41 | €11,162 | €5,952 | -€5,210 | -46.7% |
| Trade receivables | 40 | €3,477 | €1,943 | -€1,534 | -44.1% |
| Other amounts receivable | 41 | €7,685 | €4,009 | -€3,676 | -47.8% |
| Current investments | 50/53 | €6,000 | €80,000 | +€74,000 | +1,233% |
| Cash at bank and in hand | 54/58 | €256,103 | €183,761 | -€72,342 | -28.2% |
| Deferred charges and accrued income | 490/1 | €1,371 | €1,895 | +€524 | +38.2% |
| Total equity and liabilities | 10/49 | €509,472 | €505,770 | -€3,702 | -0.7% |
| Equity | 10/15 | €482,716 | €479,785 | -€2,931 | -0.6% |
| Contributions | 10/11 | €4,306 | €4,306 | = | 0.0% |
| Contributions outside capital | 11 | €4,306 | €4,306 | = | 0.0% |
| Other | 1109/19 | €4,306 | €4,306 | = | 0.0% |
| Reserves | 13 | €300,306 | €300,913 | +€607 | +0.2% |
| Distributable reserves | 133 | €300,306 | €300,913 | +€607 | +0.2% |
| Profit (loss) carried forward | 14 | €125,035 | €125,035 | = | 0.0% |
| Investment grants | 15 | €53,069 | €49,531 | -€3,538 | -6.7% |
| Provisions and deferred taxes | 16 | €17,690 | €16,510 | -€1,179 | -6.7% |
| Deferred taxes | 168 | €17,690 | €16,510 | -€1,179 | -6.7% |
| Amounts payable | 17/49 | €9,066 | €9,475 | +€409 | +4.5% |
| Amounts payable within one year | 42/48 | €9,066 | €9,475 | +€409 | +4.5% |
| Trade debts | 44 | - | €565 | +€565 | |
| Suppliers | 440/4 | - | €565 | +€565 | |
| Taxes, remuneration and social security | 45 | €1,384 | €1,292 | -€92 | -6.7% |
| Taxes | 450/3 | €1,384 | €1,292 | -€92 | -6.7% |
| Other amounts payable | 47/48 | €7,682 | €7,618 | -€64 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,448 | €24,448 | = | 0.0% |
| Other operating charges | 640/8 | €1,965 | €2,083 | +€118 | +6.0% |
| Gross operating margin | 9900 | €24,418 | €19,821 | -€4,597 | -18.8% |
| Operating profit (loss) | 9901 | -€1,995 | -€6,710 | -€4,715 | -236% |
| Financial income | 75/76B | €4,764 | €6,333 | +€1,568 | +32.9% |
| Recurring financial income | 75 | €4,764 | €6,333 | +€1,568 | +32.9% |
| Financial charges | 65/66B | €133 | €134 | +€1 | +1.1% |
| Recurring financial charges | 65 | €133 | €134 | +€1 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €2,636 | -€512 | -€3,148 | |
| Transfer from deferred taxes | 780 | €1,179 | €1,179 | = | 0.0% |
| Income taxes | 67/77 | €1,292 | €61 | -€1,231 | -95.3% |
| Profit (loss) for the period | 9904 | €2,523 | €607 | -€1,916 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,523 | €607 | -€1,916 | -75.9% |
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 19 October 2026 via checked.be.