Diamalt: 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.
Diamalt
Largest movements
- Cash -€29,351
down €29,351 (-88.9%), from €33,010 to €3,659
mainly Other debts (-€29,600) and Net result for the year (-€29,449)
- Receivables within one year -€15,358
down €15,358 (-15.4%), from €99,943 to €84,585
- Stocks and contracts -€12,728
down €12,728 (-8.0%), from €158,972 to €146,244
- Other debts -€29,600
down €29,600 (-59.1%), from €50,050 to €20,450
- Profit (loss) carried forward -€29,449
down €29,449 (-4.0%), from -€740,763 to -€770,212
- Financial charges +€3,529
up €3,529 (+76.1%), from €4,637 to €8,166
- Gross operating margin +€1,443
up €1,443 (+6.8%), from -€21,275 to -€19,831
- Financial income +€636
up €636 (+67.7%), from €940 to €1,577
- Other operating charges -€230
down €230 (-16.8%), from €1,369 to €1,139
- Depreciation +€217
up €217 (+13.8%), from €1,573 to €1,791
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 | €299,164 | €239,936 | -€59,228 | -19.8% |
| Fixed assets | 21/28 | €7,238 | €5,448 | -€1,791 | -24.7% |
| Tangible fixed assets | 22/27 | €5,108 | €3,317 | -€1,791 | -35.1% |
| Plant, machinery and equipment | 23 | €4,682 | €3,194 | -€1,488 | -31.8% |
| Furniture and vehicles | 24 | €426 | €123 | -€303 | -71.0% |
| Financial fixed assets | 28 | €2,130 | €2,130 | = | 0.0% |
| Current assets | 29/58 | €291,925 | €234,488 | -€57,437 | -19.7% |
| Stocks and contracts in progress | 3 | €158,972 | €146,244 | -€12,728 | -8.0% |
| Stocks | 30/36 | €158,972 | €146,244 | -€12,728 | -8.0% |
| Amounts receivable within one year | 40/41 | €99,943 | €84,585 | -€15,358 | -15.4% |
| Other amounts receivable | 41 | €99,943 | €84,585 | -€15,358 | -15.4% |
| Cash at bank and in hand | 54/58 | €33,010 | €3,659 | -€29,351 | -88.9% |
| Total equity and liabilities | 10/49 | €299,164 | €239,936 | -€59,228 | -19.8% |
| Equity | 10/15 | €248,489 | €219,041 | -€29,449 | -11.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €970,661 | €970,661 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €968,802 | €968,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€740,763 | -€770,212 | -€29,449 | -4.0% |
| Amounts payable | 17/49 | €50,674 | €20,895 | -€29,779 | -58.8% |
| Amounts payable within one year | 42/48 | €50,674 | €20,895 | -€29,779 | -58.8% |
| Trade debts | 44 | €624 | - | -€624 | |
| Suppliers | 440/4 | €624 | - | -€624 | |
| Taxes, remuneration and social security | 45 | - | €445 | +€445 | |
| Taxes | 450/3 | - | €445 | +€445 | |
| Other amounts payable | 47/48 | €50,050 | €20,450 | -€29,600 | -59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,573 | €1,791 | +€217 | +13.8% |
| Other operating charges | 640/8 | €1,369 | €1,139 | -€230 | -16.8% |
| Gross operating margin | 9900 | -€21,275 | -€19,831 | +€1,443 | +6.8% |
| Operating profit (loss) | 9901 | -€24,217 | -€22,761 | +€1,456 | +6.0% |
| Financial income | 75/76B | €940 | €1,577 | +€636 | +67.7% |
| Recurring financial income | 75 | €940 | €1,577 | +€636 | +67.7% |
| Financial charges | 65/66B | €4,637 | €8,166 | +€3,529 | +76.1% |
| Recurring financial charges | 65 | €4,637 | €8,166 | +€3,529 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,913 | -€29,350 | -€1,437 | -5.1% |
| Income taxes | 67/77 | €186 | €99 | -€87 | -46.9% |
| Profit (loss) for the period | 9904 | -€28,099 | -€29,449 | -€1,350 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,099 | -€29,449 | -€1,350 | -4.8% |
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 7 October 2026 via checked.be.