DIAMANT: 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.
DIAMANT
Largest movements
- Tangible fixed assets -€3,511
down €3,511 (-1.7%), from €211,885 to €208,374
of which Land and buildings: -€3,483
- Profit (loss) carried forward -€18,981
down €18,981 (-21.4%), from €88,490 to €69,509
- Other debts +€6,942
up €6,942 (+12.8%), from €54,051 to €60,993
- Short-term financial debts +€4,260
up €4,260 (+52.9%), from €8,051 to €12,311
- Tax, wage and social debts +€3,029
new in 2025: €3,029
- Gross operating margin -€25,408
down €25,408 (-72.2%), from €35,196 to €9,788
- Taxes +€4,103
up €4,103 (+4062.4%), from €101 to €4,204
- Financial charges -€787
down €787 (-34.4%), from €2,291 to €1,504
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 | €283,740 | €280,616 | -€3,124 | -1.1% |
| Fixed assets | 21/28 | €211,885 | €208,374 | -€3,511 | -1.7% |
| Tangible fixed assets | 22/27 | €211,885 | €208,374 | -€3,511 | -1.7% |
| Land and buildings | 22 | €211,857 | €208,374 | -€3,483 | -1.6% |
| Furniture and vehicles | 24 | €28 | - | -€28 | |
| Current assets | 29/58 | €71,855 | €72,242 | +€387 | +0.5% |
| Stocks and contracts in progress | 3 | €11,150 | €11,150 | = | 0.0% |
| Stocks | 30/36 | €11,150 | €11,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,469 | €60,470 | +€1 | 0.0% |
| Trade receivables | 40 | €60,321 | €60,322 | +€1 | 0.0% |
| Other amounts receivable | 41 | €148 | €148 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €236 | €236 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €386 | +€386 | |
| Total equity and liabilities | 10/49 | €283,740 | €280,616 | -€3,124 | -1.1% |
| Equity | 10/15 | €160,336 | €139,375 | -€20,961 | -13.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €9,873 | €7,893 | -€1,980 | -20.1% |
| Tax-exempt reserves | 132 | €9,873 | €7,893 | -€1,980 | -20.1% |
| Profit (loss) carried forward | 14 | €88,490 | €69,509 | -€18,981 | -21.4% |
| Provisions and deferred taxes | 16 | €4,994 | €3,974 | -€1,020 | -20.4% |
| Deferred taxes | 168 | €4,994 | €3,974 | -€1,020 | -20.4% |
| Amounts payable | 17/49 | €118,410 | €137,267 | +€18,857 | +15.9% |
| Amounts payable after more than one year | 17 | €2,620 | €4,870 | +€2,250 | +85.9% |
| Other amounts payable | 178/9 | €2,620 | €4,870 | +€2,250 | +85.9% |
| Amounts payable within one year | 42/48 | €115,790 | €132,397 | +€16,607 | +14.3% |
| Financial debts | 43 | €8,051 | €12,311 | +€4,260 | +52.9% |
| Credit institutions | 430/8 | €8,051 | €12,311 | +€4,260 | +52.9% |
| Trade debts | 44 | €53,688 | €56,064 | +€2,376 | +4.4% |
| Suppliers | 440/4 | €53,688 | €56,064 | +€2,376 | +4.4% |
| Taxes, remuneration and social security | 45 | - | €3,029 | +€3,029 | |
| Taxes | 450/3 | - | €3,029 | +€3,029 | |
| Other amounts payable | 47/48 | €54,051 | €60,993 | +€6,942 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,561 | €3,511 | -€50 | -1.4% |
| Other operating charges | 640/8 | €20,217 | €20,300 | +€83 | +0.4% |
| Non-recurring operating charges | 66A | €2,929 | €2,250 | -€679 | -23.2% |
| Gross operating margin | 9900 | €35,196 | €9,788 | -€25,408 | -72.2% |
| Operating profit (loss) | 9901 | €8,489 | -€16,273 | -€24,762 | |
| Financial charges | 65/66B | €2,291 | €1,504 | -€787 | -34.4% |
| Recurring financial charges | 65 | €2,291 | €1,504 | -€787 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €6,198 | -€17,777 | -€23,975 | |
| Transfer from deferred taxes | 780 | €1,020 | €1,020 | = | 0.0% |
| Income taxes | 67/77 | €101 | €4,204 | +€4,103 | +4062.4% |
| Profit (loss) for the period | 9904 | €7,117 | -€20,961 | -€28,078 | |
| Transfer from tax-exempt reserves | 789 | €1,981 | €1,980 | -€1 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,098 | -€18,981 | -€28,079 |
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 29 September 2026 via checked.be.