Diam2Art: what changed
Two fiscal 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.
Diam2Art
Largest movements
- Cash +€1,261
up €1,261 (+10.0%), from €12,592 to €13,852
mainly Net result for the year (+€21,683) and Other debts (+€13,441)
- Receivables within one year +€519
up €519 (+4.7%), from €11,112 to €11,631
of which Trade receivables: +€11,500
- Profit (loss) carried forward +€201,382
up €201,382 (+10.3%), from -€2.0m to -€1.8m
- Reserves -€179,699
no longer reported in 2025 (was €179,699)
- Contributions -€30,000
down €30,000 (-1.7%), from €1.8m to €1.8m
of which Capital: -€1.8m
- Other debts +€13,441
new in 2025: €13,441
- Trade debts -€3,597
no longer reported in 2025 (was €3,597)
- Gross operating margin +€13,853
up €13,853 (+180.0%), from €7,698 to €21,551
- Financial income +€413
up €413 (+122.7%), from €337 to €750
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 | €23,704 | €25,484 | +€1,780 | +7.5% |
| Current assets | 29/58 | €23,704 | €25,484 | +€1,780 | +7.5% |
| Amounts receivable within one year | 40/41 | €11,112 | €11,631 | +€519 | +4.7% |
| Trade receivables | 40 | - | €11,500 | +€11,500 | |
| Other amounts receivable | 41 | €11,112 | €131 | -€10,981 | -98.8% |
| Cash at bank and in hand | 54/58 | €12,592 | €13,852 | +€1,261 | +10.0% |
| Total equity and liabilities | 10/49 | €23,704 | €25,484 | +€1,780 | +7.5% |
| Equity | 10/15 | €20,107 | €11,790 | -€8,317 | -41.4% |
| Contributions | 10/11 | €1,796,989 | €1,766,989 | -€30,000 | -1.7% |
| Capital | 10 | €1,796,989 | - | -€1.8m | |
| Issued capital | 100 | €1,796,989 | - | -€1.8m | |
| Outside capital | 11 | - | €1,766,989 | +€1.8m | |
| Share premium | 1100/10 | - | €1,766,989 | +€1.8m | |
| Reserves | 13 | €179,699 | - | -€179,699 | |
| Non-distributable reserves | 130/1 | €179,699 | - | -€179,699 | |
| Legal reserve | 130 | €179,699 | - | -€179,699 | |
| Profit (loss) carried forward | 14 | -€1,956,581 | -€1,755,199 | +€201,382 | +10.3% |
| Amounts payable | 17/49 | €3,597 | €13,694 | +€10,097 | +280.7% |
| Amounts payable within one year | 42/48 | €3,597 | €13,694 | +€10,097 | +280.7% |
| Trade debts | 44 | €3,597 | - | -€3,597 | |
| Suppliers | 440/4 | €3,597 | - | -€3,597 | |
| Taxes, remuneration and social security | 45 | - | €253 | +€253 | |
| Taxes | 450/3 | - | €253 | +€253 | |
| Other amounts payable | 47/48 | - | €13,441 | +€13,441 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €7,698 | €21,551 | +€13,853 | +180.0% |
| Operating profit (loss) | 9901 | €7,193 | €21,031 | +€13,838 | +192.4% |
| Financial income | 75/76B | €337 | €750 | +€413 | +122.7% |
| Recurring financial income | 75 | €337 | €750 | +€413 | +122.7% |
| Financial charges | 65/66B | €73 | €98 | +€25 | +33.6% |
| Recurring financial charges | 65 | €73 | €98 | +€25 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €7,456 | €21,683 | +€14,227 | +190.8% |
| Profit (loss) for the period | 9904 | €7,456 | €21,683 | +€14,227 | +190.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,456 | €21,683 | +€14,227 | +190.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.