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
- Cash -€6,690
down €6,690 (-26.2%), from €25,542 to €18,852
mainly Net result for the year (-€4,304) and Other debts (-€1,076)
- Stocks and contracts +€925
up €925 (+60.3%), from €1,533 to €2,458
- Receivables within one year -€873
down €873 (-28.2%), from €3,097 to €2,225
of which Other amounts receivable: -€812
- Profit (loss) carried forward -€4,304
down €4,304 (-24.5%), from -€17,596 to -€21,901
- Other debts -€1,076
down €1,076 (-59.5%), from €1,809 to €733
- Trade debts -€1,058
down €1,058 (-23.3%), from €4,537 to €3,478
- Gross operating margin -€6,195
down €6,195, from €4,055 to -€2,140
- Other operating charges -€692
down €692 (-26.1%), from €2,653 to €1,961
- Financial charges -€67
down €67 (-24.8%), from €271 to €204
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 | €30,496 | €23,805 | -€6,692 | -21.9% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €30,496 | €23,805 | -€6,692 | -21.9% |
| Stocks and contracts in progress | 3 | €1,533 | €2,458 | +€925 | +60.3% |
| Stocks | 30/36 | €1,533 | €2,458 | +€925 | +60.3% |
| Amounts receivable within one year | 40/41 | €3,097 | €2,225 | -€873 | -28.2% |
| Trade receivables | 40 | €61 | €0 | -€61 | -100.0% |
| Other amounts receivable | 41 | €3,036 | €2,225 | -€812 | -26.7% |
| Cash at bank and in hand | 54/58 | €25,542 | €18,852 | -€6,690 | -26.2% |
| Deferred charges and accrued income | 490/1 | €324 | €270 | -€54 | -16.8% |
| Total equity and liabilities | 10/49 | €30,496 | €23,805 | -€6,692 | -21.9% |
| Equity | 10/15 | €22,223 | €17,918 | -€4,304 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,219 | €21,219 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €20,971 | €20,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,596 | -€21,901 | -€4,304 | -24.5% |
| Amounts payable | 17/49 | €8,273 | €5,886 | -€2,387 | -28.9% |
| Amounts payable within one year | 42/48 | €8,273 | €5,886 | -€2,387 | -28.9% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €4,537 | €3,478 | -€1,058 | -23.3% |
| Suppliers | 440/4 | €4,537 | €3,478 | -€1,058 | -23.3% |
| Taxes, remuneration and social security | 45 | €1,928 | €1,675 | -€252 | -13.1% |
| Taxes | 450/3 | €1,928 | €1,675 | -€252 | -13.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,809 | €733 | -€1,076 | -59.5% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Other operating charges | 640/8 | €2,653 | €1,961 | -€692 | -26.1% |
| Gross operating margin | 9900 | €4,055 | -€2,140 | -€6,195 | |
| Operating profit (loss) | 9901 | €1,402 | -€4,101 | -€5,504 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €271 | €204 | -€67 | -24.8% |
| Recurring financial charges | 65 | €271 | €204 | -€67 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €1,132 | -€4,304 | -€5,436 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €1,132 | -€4,304 | -€5,436 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,132 | -€4,304 | -€5,436 |
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 30 September 2026 via checked.be.