DIAM: 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.
DIAM
Largest movements
- Current investments +€500,000
up €500,000 (+100%), from €500,000 to €1.0m
- Cash -€400,188
down €400,188 (-50.7%), from €788,569 to €388,381
mainly Current investments (-€500,000) and Investment in fixed assets (net) (-€151,095)
- Intangible fixed assets +€118,068
up €118,068 (+258%), from €45,813 to €163,881
- Deferred charges and accrued income +€29,167
new in 2025: €29,167
- Profit (loss) carried forward +€341,981
up €341,981 (+30.2%), from €1.1m to €1.5m
- Tax, wage and social debts -€68,430
down €68,430 (-66.3%), from €103,218 to €34,788
of which Taxes: -€68,373
- Trade debts -€24,715
down €24,715 (-20.1%), from €122,788 to €98,072
- Gross operating margin +€32,643
up €32,643 (+4.4%), from €745,498 to €778,142
- Staff costs -€21,098
down €21,098 (-6.7%), from €313,445 to €292,348
- Depreciation +€11,104
up €11,104 (+31.5%), from €35,214 to €46,318
- Financial income +€11,040
up €11,040 (+115%), from €9,622 to €20,662
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 | €1,470,776 | €1,718,962 | +€248,186 | +16.9% |
| Fixed assets | 21/28 | €122,824 | €227,601 | +€104,777 | +85.3% |
| Intangible fixed assets | 21 | €45,813 | €163,881 | +€118,068 | +258% |
| Tangible fixed assets | 22/27 | €76,850 | €63,560 | -€13,291 | -17.3% |
| Plant, machinery and equipment | 23 | €76,850 | €63,560 | -€13,291 | -17.3% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €1,347,952 | €1,491,361 | +€143,409 | +10.6% |
| Amounts receivable within one year | 40/41 | €59,383 | €73,813 | +€14,430 | +24.3% |
| Trade receivables | 40 | €37,618 | €8,894 | -€28,724 | -76.4% |
| Other amounts receivable | 41 | €21,765 | €64,919 | +€43,154 | +198% |
| Current investments | 50/53 | €500,000 | €1,000,000 | +€500,000 | +100% |
| Cash at bank and in hand | 54/58 | €788,569 | €388,381 | -€400,188 | -50.7% |
| Deferred charges and accrued income | 490/1 | - | €29,167 | +€29,167 | |
| Total equity and liabilities | 10/49 | €1,470,776 | €1,718,962 | +€248,186 | +16.9% |
| Equity | 10/15 | €1,244,052 | €1,586,033 | +€341,981 | +27.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,134,052 | €1,476,033 | +€341,981 | +30.2% |
| Amounts payable | 17/49 | €226,724 | €132,929 | -€93,795 | -41.4% |
| Amounts payable within one year | 42/48 | €226,006 | €132,861 | -€93,146 | -41.2% |
| Trade debts | 44 | €122,788 | €98,072 | -€24,715 | -20.1% |
| Suppliers | 440/4 | €122,788 | €98,072 | -€24,715 | -20.1% |
| Taxes, remuneration and social security | 45 | €103,218 | €34,788 | -€68,430 | -66.3% |
| Taxes | 450/3 | €68,373 | €0 | -€68,373 | -100% |
| Remuneration and social security | 454/9 | €34,845 | €34,788 | -€57 | -0.2% |
| Accrued charges and deferred income | 492/3 | €718 | €68 | -€649 | -90.5% |
| Remuneration, social security and pensions | 62 | €313,445 | €292,348 | -€21,098 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,214 | €46,318 | +€11,104 | +31.5% |
| Other operating charges | 640/8 | €4,899 | €5,081 | +€182 | +3.7% |
| Gross operating margin | 9900 | €745,498 | €778,142 | +€32,643 | +4.4% |
| Operating profit (loss) | 9901 | €391,940 | €434,395 | +€42,456 | +10.8% |
| Financial income | 75/76B | €9,622 | €20,662 | +€11,040 | +115% |
| Recurring financial income | 75 | €9,622 | €20,662 | +€11,040 | +115% |
| Financial charges | 65/66B | €446 | €588 | +€141 | +31.7% |
| Recurring financial charges | 65 | €446 | €588 | +€141 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €401,115 | €454,470 | +€53,354 | +13.3% |
| Income taxes | 67/77 | €105,164 | €112,489 | +€7,324 | +7.0% |
| Profit (loss) for the period | 9904 | €295,951 | €341,981 | +€46,030 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €295,951 | €341,981 | +€46,030 | +15.6% |
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 14 October 2026 via checked.be.