DHAIMOND: 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.
DHAIMOND
Largest movements
- Tangible fixed assets -€5,241
down €5,241 (-8.5%), from €61,830 to €56,589
of which Land and buildings: -€3,239
- Cash -€5,077
down €5,077 (-50.4%), from €10,082 to €5,005
mainly Other debts (-€7,089) and Net result for the year (-€2,560)
- Other debts -€7,089
down €7,089 (-44.3%), from €15,990 to €8,901
- Profit (loss) carried forward -€2,560
down €2,560 (-9.1%), from €28,270 to €25,710
- Trade debts -€781
down €781 (-20.0%), from €3,911 to €3,130
- Gross operating margin -€1,755
down €1,755 (-28.8%), from €6,083 to €4,328
- Other operating charges +€1,535
new in 2024: €1,535
- Taxes -€1,031
down €1,031 (-90.2%), from €1,143 to €112
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,911 | €61,594 | -€10,318 | -14.3% |
| Fixed assets | 21/28 | €61,830 | €56,589 | -€5,241 | -8.5% |
| Tangible fixed assets | 22/27 | €61,830 | €56,589 | -€5,241 | -8.5% |
| Land and buildings | 22 | €51,818 | €48,579 | -€3,239 | -6.3% |
| Other tangible fixed assets | 26 | €10,012 | €8,009 | -€2,002 | -20.0% |
| Current assets | 29/58 | €10,082 | €5,005 | -€5,077 | -50.4% |
| Cash at bank and in hand | 54/58 | €10,082 | €5,005 | -€5,077 | -50.4% |
| Total equity and liabilities | 10/49 | €71,911 | €61,594 | -€10,318 | -14.3% |
| Equity | 10/15 | €49,182 | €46,622 | -€2,560 | -5.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,913 | €1,913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,913 | €1,913 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,913 | €1,913 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,270 | €25,710 | -€2,560 | -9.1% |
| Amounts payable | 17/49 | €22,729 | €14,972 | -€7,757 | -34.1% |
| Amounts payable within one year | 42/48 | €22,729 | €14,972 | -€7,757 | -34.1% |
| Trade debts | 44 | €3,911 | €3,130 | -€781 | -20.0% |
| Suppliers | 440/4 | €3,911 | €3,130 | -€781 | -20.0% |
| Taxes, remuneration and social security | 45 | €2,828 | €2,941 | +€112 | +4.0% |
| Taxes | 450/3 | €2,828 | €2,941 | +€112 | +4.0% |
| Other amounts payable | 47/48 | €15,990 | €8,901 | -€7,089 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,241 | €5,241 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,535 | +€1,535 | |
| Gross operating margin | 9900 | €6,083 | €4,328 | -€1,755 | -28.8% |
| Operating profit (loss) | 9901 | €842 | -€2,448 | -€3,290 | |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Profit (loss) for the period before taxes | 9903 | €880 | -€2,448 | -€3,328 | |
| Income taxes | 67/77 | €1,143 | €112 | -€1,031 | -90.2% |
| Profit (loss) for the period | 9904 | -€262 | -€2,560 | -€2,298 | -875.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€262 | -€2,560 | -€2,298 | -875.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.