DHARMA 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.
DHARMA DIAMONDS
Largest movements
- Stocks and contracts +€367,262
up €367,262 (+16.7%), from €2.2m to €2.6m
- Receivables within one year -€301,196
down €301,196 (-43.4%), from €693,804 to €392,608
of which Trade receivables: -€302,409
- Cash -€120,209
down €120,209 (-64.7%), from €185,838 to €65,629
mainly Stocks and contracts (-€367,262) and Other debts (-€242,231)
- Other debts -€242,231
down €242,231 (-11.6%), from €2.1m to €1.8m
- Reserves +€116,999
up €116,999 (+13.4%), from €873,357 to €990,356
- Trade debts +€98,444
up €98,444 (+86.0%), from €114,409 to €212,853
- Gross operating margin -€8,643
down €8,643 (-5.6%), from €155,147 to €146,504
- Taxes -€1,722
down €1,722 (-57.7%), from €2,984 to €1,262
- Depreciation +€1,657
up €1,657 (+78.5%), from €2,111 to €3,768
- Financial charges -€1,576
down €1,576 (-43.2%), from €3,645 to €2,069
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 | €3,140,184 | €3,115,269 | -€24,915 | -0.8% |
| Fixed assets | 21/28 | €58,114 | €87,342 | +€29,228 | +50.3% |
| Tangible fixed assets | 22/27 | €58,114 | €87,342 | +€29,228 | +50.3% |
| Land and buildings | 22 | €58,114 | €56,002 | -€2,111 | -3.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €31,339 | +€31,339 | |
| Current assets | 29/58 | €3,082,070 | €3,027,927 | -€54,143 | -1.8% |
| Stocks and contracts in progress | 3 | €2,202,428 | €2,569,690 | +€367,262 | +16.7% |
| Stocks | 30/36 | €2,202,428 | €2,569,690 | +€367,262 | +16.7% |
| Amounts receivable within one year | 40/41 | €693,804 | €392,608 | -€301,196 | -43.4% |
| Trade receivables | 40 | €693,258 | €390,849 | -€302,409 | -43.6% |
| Other amounts receivable | 41 | €546 | €1,758 | +€1,213 | +222% |
| Cash at bank and in hand | 54/58 | €185,838 | €65,629 | -€120,209 | -64.7% |
| Total equity and liabilities | 10/49 | €3,140,184 | €3,115,269 | -€24,915 | -0.8% |
| Equity | 10/15 | €891,957 | €1,008,956 | +€116,999 | +13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €873,357 | €990,356 | +€116,999 | +13.4% |
| Distributable reserves | 133 | €873,357 | €990,356 | +€116,999 | +13.4% |
| Amounts payable | 17/49 | €2,248,227 | €2,106,313 | -€141,914 | -6.3% |
| Amounts payable within one year | 42/48 | €2,248,227 | €2,104,024 | -€144,203 | -6.4% |
| Trade debts | 44 | €114,409 | €212,853 | +€98,444 | +86.0% |
| Suppliers | 440/4 | €114,409 | €212,853 | +€98,444 | +86.0% |
| Taxes, remuneration and social security | 45 | €48,899 | €48,483 | -€416 | -0.9% |
| Taxes | 450/3 | €1,164 | €4,512 | +€3,348 | +288% |
| Remuneration and social security | 454/9 | €47,735 | €43,971 | -€3,764 | -7.9% |
| Other amounts payable | 47/48 | €2,084,918 | €1,842,687 | -€242,231 | -11.6% |
| Accrued charges and deferred income | 492/3 | - | €2,289 | +€2,289 | |
| Non-recurring operating income | 76A | - | €5,460 | +€5,460 | |
| Remuneration, social security and pensions | 62 | €17 | €14 | -€3 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,111 | €3,768 | +€1,657 | +78.5% |
| Other operating charges | 640/8 | €2,495 | €2,550 | +€55 | +2.2% |
| Non-recurring operating charges | 66A | - | €19,851 | +€19,851 | |
| Gross operating margin | 9900 | €155,147 | €146,504 | -€8,643 | -5.6% |
| Operating profit (loss) | 9901 | €150,525 | €120,321 | -€30,204 | -20.1% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €3,645 | €2,069 | -€1,576 | -43.2% |
| Recurring financial charges | 65 | €3,645 | €2,069 | -€1,576 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €146,880 | €118,261 | -€28,619 | -19.5% |
| Income taxes | 67/77 | €2,984 | €1,262 | -€1,722 | -57.7% |
| Profit (loss) for the period | 9904 | €143,896 | €116,999 | -€26,897 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €143,896 | €116,999 | -€26,897 | -18.7% |
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 27 October 2026 via checked.be.