Diamant: 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.
Diamant
Largest movements
- Cash -€1,110
down €1,110 (-31.5%), from €3,523 to €2,413
mainly Net result for the year (-€3,961) and Receivables within one year (-€282)
- Receivables within one year +€282
up €282 (+75.7%), from €373 to €654
- Tangible fixed assets -€231
no longer reported in 2025 (was €231)
- Stocks and contracts +€158
up €158 (+43.8%), from €360 to €518
- Profit (loss) carried forward -€3,961
down €3,961 (-15.2%), from -€26,002 to -€29,962
- Tax, wage and social debts +€2,991
up €2,991 (+26.9%), from €11,134 to €14,125
- Other debts +€152
new in 2025: €152
- Trade debts -€83
down €83 (-11.1%), from €754 to €671
- Gross operating margin -€5,335
down €5,335, from €2,238 to -€3,097
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 | €4,487 | €3,586 | -€901 | -20.1% |
| Fixed assets | 21/28 | €231 | - | -€231 | |
| Tangible fixed assets | 22/27 | €231 | - | -€231 | |
| Furniture and vehicles | 24 | €231 | - | -€231 | |
| Current assets | 29/58 | €4,256 | €3,586 | -€670 | -15.7% |
| Stocks and contracts in progress | 3 | €360 | €518 | +€158 | +43.8% |
| Stocks | 30/36 | €360 | €518 | +€158 | +43.8% |
| Amounts receivable within one year | 40/41 | €373 | €654 | +€282 | +75.7% |
| Other amounts receivable | 41 | €373 | €654 | +€282 | +75.7% |
| Cash at bank and in hand | 54/58 | €3,523 | €2,413 | -€1,110 | -31.5% |
| Total equity and liabilities | 10/49 | €4,487 | €3,586 | -€901 | -20.1% |
| Equity | 10/15 | -€7,402 | -€11,362 | -€3,961 | -53.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,002 | -€29,962 | -€3,961 | -15.2% |
| Amounts payable | 17/49 | €11,889 | €14,948 | +€3,059 | +25.7% |
| Amounts payable within one year | 42/48 | €11,889 | €14,948 | +€3,059 | +25.7% |
| Trade debts | 44 | €754 | €671 | -€83 | -11.1% |
| Suppliers | 440/4 | €754 | €671 | -€83 | -11.1% |
| Taxes, remuneration and social security | 45 | €11,134 | €14,125 | +€2,991 | +26.9% |
| Remuneration and social security | 454/9 | €11,134 | €14,125 | +€2,991 | +26.9% |
| Other amounts payable | 47/48 | - | €152 | +€152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €231 | +€0 | 0.0% |
| Other operating charges | 640/8 | €248 | €220 | -€28 | -11.3% |
| Gross operating margin | 9900 | €2,238 | -€3,097 | -€5,335 | |
| Operating profit (loss) | 9901 | €1,759 | -€3,548 | -€5,307 | |
| Financial income | 75/76B | €23 | €7 | -€16 | -69.2% |
| Recurring financial income | 75 | €23 | €7 | -€16 | -69.2% |
| Financial charges | 65/66B | €393 | €419 | +€26 | +6.7% |
| Recurring financial charges | 65 | €393 | €419 | +€26 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €1,388 | -€3,961 | -€5,349 | |
| Profit (loss) for the period | 9904 | €1,388 | -€3,961 | -€5,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,388 | -€3,961 | -€5,349 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.