DIAMANT CAR: 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 CAR
Largest movements
- Tangible fixed assets -€13,385
down €13,385 (-10.8%), from €123,707 to €110,322
of which Land and buildings: -€10,843
- Stocks and contracts +€11,699
up €11,699 (+26.8%), from €43,649 to €55,347
- Cash -€7,422
down €7,422 (-48.1%), from €15,439 to €8,016
mainly Debts after one year (-€13,752) and Trade debts (-€12,869)
- Profit (loss) carried forward +€25,676
up €25,676 (+93.7%), from -€27,401 to -€1,725
- Debts after one year -€13,752
down €13,752 (-17.4%), from €79,255 to €65,503
- Trade debts -€12,869
down €12,869 (-37.7%), from €34,092 to €21,223
- Other debts -€5,066
down €5,066 (-6.1%), from €82,463 to €77,397
- Gross operating margin +€47,367
up €47,367 (+2,405%), from €1,969 to €49,336
- Staff costs -€3,642
down €3,642 (-98.5%), from €3,699 to €57
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 | €194,565 | €186,498 | -€8,067 | -4.1% |
| Fixed assets | 21/28 | €123,707 | €110,322 | -€13,385 | -10.8% |
| Tangible fixed assets | 22/27 | €123,707 | €110,322 | -€13,385 | -10.8% |
| Land and buildings | 22 | €119,275 | €108,432 | -€10,843 | -9.1% |
| Furniture and vehicles | 24 | €4,432 | €1,890 | -€2,541 | -57.3% |
| Current assets | 29/58 | €70,858 | €76,175 | +€5,317 | +7.5% |
| Stocks and contracts in progress | 3 | €43,649 | €55,347 | +€11,699 | +26.8% |
| Stocks | 30/36 | €43,649 | €55,347 | +€11,699 | +26.8% |
| Amounts receivable within one year | 40/41 | €10,789 | €11,962 | +€1,173 | +10.9% |
| Trade receivables | 40 | €2,794 | €5,140 | +€2,347 | +84.0% |
| Other amounts receivable | 41 | €7,995 | €6,821 | -€1,174 | -14.7% |
| Cash at bank and in hand | 54/58 | €15,439 | €8,016 | -€7,422 | -48.1% |
| Deferred charges and accrued income | 490/1 | €982 | €850 | -€132 | -13.4% |
| Total equity and liabilities | 10/49 | €194,565 | €186,498 | -€8,067 | -4.1% |
| Equity | 10/15 | -€19,341 | €6,335 | +€25,676 | |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,401 | -€1,725 | +€25,676 | +93.7% |
| Amounts payable | 17/49 | €213,906 | €180,163 | -€33,743 | -15.8% |
| Amounts payable after more than one year | 17 | €79,255 | €65,503 | -€13,752 | -17.4% |
| Financial debts | 170/4 | €79,255 | €65,503 | -€13,752 | -17.4% |
| Amounts payable within one year | 42/48 | €134,651 | €114,660 | -€19,991 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €13,277 | €13,752 | +€475 | +3.6% |
| Financial debts | 43 | €3,059 | €1,774 | -€1,285 | -42.0% |
| Credit institutions | 430/8 | €3,059 | €1,774 | -€1,285 | -42.0% |
| Trade debts | 44 | €34,092 | €21,223 | -€12,869 | -37.7% |
| Suppliers | 440/4 | €34,092 | €21,223 | -€12,869 | -37.7% |
| Taxes, remuneration and social security | 45 | €1,760 | €515 | -€1,245 | -70.7% |
| Taxes | 450/3 | €875 | €515 | -€360 | -41.1% |
| Remuneration and social security | 454/9 | €885 | - | -€885 | |
| Other amounts payable | 47/48 | €82,463 | €77,397 | -€5,066 | -6.1% |
| Non-recurring operating income | 76A | €159 | €165 | +€6 | +3.8% |
| Remuneration, social security and pensions | 62 | €3,699 | €57 | -€3,642 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,711 | €13,385 | -€327 | -2.4% |
| Other operating charges | 640/8 | €4,529 | €4,391 | -€138 | -3.0% |
| Gross operating margin | 9900 | €1,969 | €49,336 | +€47,367 | +2,405% |
| Operating profit (loss) | 9901 | -€19,970 | €31,504 | +€51,474 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €6,220 | €5,832 | -€389 | -6.2% |
| Recurring financial charges | 65 | €6,220 | €5,832 | -€389 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,190 | €25,676 | +€51,866 | |
| Profit (loss) for the period | 9904 | -€26,190 | €25,676 | +€51,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,190 | €25,676 | +€51,866 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.