DIAMAN: 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.
DIAMAN
Largest movements
- Receivables within one year +€851,116
up €851,116 (+74.0%), from €1.2m to €2.0m
- Cash -€231,710
down €231,710 (-90.8%), from €255,134 to €23,423
mainly Receivables within one year (-€851,116) and Tax, wage and social debts (-€9,666)
- Financial fixed assets -€64,000
down €64,000 (-2.8%), from €2.3m to €2.2m
- Other debts +€541,873
up €541,873 (+40.9%), from €1.3m to €1.9m
- Financial income -€363,869
down €363,869 (-80.1%), from €454,119 to €90,250
- Financial charges -€171,553
down €171,553 (-91.1%), from €188,211 to €16,658
of which Non-recurring financial charges: -€182,697
- Taxes -€9,409
down €9,409 (-42.4%), from €22,212 to €12,803
- Gross operating margin -€1,803
down €1,803 (-20.7%), from -€8,725 to -€10,528
- Staff costs -€397
down €397 (-1.5%), from €26,690 to €26,292
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 | €3,657,479 | €4,212,884 | +€555,406 | +15.2% |
| Fixed assets | 21/28 | €2,252,345 | €2,188,345 | -€64,000 | -2.8% |
| Financial fixed assets | 28 | €2,252,345 | €2,188,345 | -€64,000 | -2.8% |
| Current assets | 29/58 | €1,405,134 | €2,024,539 | +€619,406 | +44.1% |
| Amounts receivable within one year | 40/41 | €1,150,000 | €2,001,116 | +€851,116 | +74.0% |
| Other amounts receivable | 41 | €1,150,000 | €2,001,116 | +€851,116 | +74.0% |
| Cash at bank and in hand | 54/58 | €255,134 | €23,423 | -€231,710 | -90.8% |
| Total equity and liabilities | 10/49 | €3,657,479 | €4,212,884 | +€555,406 | +15.2% |
| Equity | 10/15 | €2,306,450 | €2,329,299 | +€22,849 | +1.0% |
| Contributions | 10/11 | €776,000 | €776,000 | = | 0.0% |
| Reserves | 13 | €434,803 | €457,652 | +€22,849 | +5.3% |
| Non-distributable reserves | 130/1 | €227,600 | €227,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €227,600 | €227,600 | = | 0.0% |
| Distributable reserves | 133 | €207,203 | €230,052 | +€22,849 | +11.0% |
| Profit (loss) carried forward | 14 | €1,095,647 | €1,095,647 | = | 0.0% |
| Amounts payable | 17/49 | €1,351,029 | €1,883,585 | +€532,556 | +39.4% |
| Amounts payable within one year | 42/48 | €1,351,029 | €1,883,585 | +€532,556 | +39.4% |
| Trade debts | 44 | - | €350 | +€350 | |
| Suppliers | 440/4 | - | €350 | +€350 | |
| Taxes, remuneration and social security | 45 | €26,334 | €16,668 | -€9,666 | -36.7% |
| Taxes | 450/3 | €22,470 | €12,685 | -€9,784 | -43.5% |
| Remuneration and social security | 454/9 | €3,864 | €3,983 | +€118 | +3.1% |
| Other amounts payable | 47/48 | €1,324,695 | €1,866,567 | +€541,873 | +40.9% |
| Remuneration, social security and pensions | 62 | €26,690 | €26,292 | -€397 | -1.5% |
| Other operating charges | 640/8 | €1,078 | €1,119 | +€41 | +3.8% |
| Gross operating margin | 9900 | -€8,725 | -€10,528 | -€1,803 | -20.7% |
| Operating profit (loss) | 9901 | -€36,492 | -€37,940 | -€1,447 | -4.0% |
| Financial income | 75/76B | €454,119 | €90,250 | -€363,869 | -80.1% |
| Recurring financial income | 75 | €454,119 | €90,250 | -€363,869 | -80.1% |
| Financial charges | 65/66B | €188,211 | €16,658 | -€171,553 | -91.1% |
| Recurring financial charges | 65 | €4,711 | €15,855 | +€11,144 | +237% |
| Non-recurring financial charges | 66B | €183,500 | €803 | -€182,697 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €229,415 | €35,653 | -€193,762 | -84.5% |
| Income taxes | 67/77 | €22,212 | €12,803 | -€9,409 | -42.4% |
| Profit (loss) for the period | 9904 | €207,203 | €22,849 | -€184,354 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €207,203 | €22,849 | -€184,354 | -89.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.