DIAMANTICA: 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.
DIAMANTICA
Largest movements
- Receivables within one year -€216,278
no longer reported in 2025 (was €216,278)
- Current investments +€193,848
new in 2025: €193,848
- Cash +€152,253
up €152,253 (+104%), from €146,984 to €299,237
mainly Receivables within one year (+€216,278) and Other debts (+€198,647)
- Stocks and contracts -€107,516
down €107,516 (-55.6%), from €193,458 to €85,942
- Other debts +€198,647
up €198,647 (+1,954%), from €10,164 to €208,812
- Profit (loss) carried forward -€167,916
down €167,916 (-33.7%), from €498,071 to €330,155
- Tax, wage and social debts -€8,502
down €8,502 (-87.2%), from €9,749 to €1,246
- Purchases and services -€1.3m
down €1.3m (-93.2%), from €1.4m to €93,557
- Gross operating margin +€764,409
up €764,409 (+89.1%), from -€857,966 to -€93,557
- Turnover -€526,973
no longer reported in 2025 (was €526,973)
- Financial income +€150,826
up €150,826 (+5,028%), from €3,000 to €153,826
of which Financial income: +€150,826
- Write-downs +€20,600
new in 2025: €20,600
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 | €556,719 | €579,027 | +€22,308 | +4.0% |
| Current assets | 29/58 | €556,719 | €579,027 | +€22,308 | +4.0% |
| Stocks and contracts in progress | 3 | €193,458 | €85,942 | -€107,516 | -55.6% |
| Stocks | 30/36 | €193,458 | €85,942 | -€107,516 | -55.6% |
| Amounts receivable within one year | 40/41 | €216,278 | - | -€216,278 | |
| Trade receivables | 40 | €216,278 | - | -€216,278 | |
| Current investments | 50/53 | - | €193,848 | +€193,848 | |
| Cash at bank and in hand | 54/58 | €146,984 | €299,237 | +€152,253 | +104% |
| Total equity and liabilities | 10/49 | €556,719 | €579,027 | +€22,308 | +4.0% |
| Equity | 10/15 | €534,465 | €366,549 | -€167,916 | -31.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €17,394 | €17,394 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,760 | €3,760 | = | 0.0% |
| Legal reserve | 130 | €3,760 | €3,760 | = | 0.0% |
| Distributable reserves | 133 | €13,634 | €13,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | €498,071 | €330,155 | -€167,916 | -33.7% |
| Amounts payable | 17/49 | €22,254 | €212,478 | +€190,224 | +855% |
| Amounts payable within one year | 42/48 | €22,254 | €212,478 | +€190,224 | +855% |
| Trade debts | 44 | €2,341 | €2,420 | +€79 | +3.4% |
| Suppliers | 440/4 | €2,341 | €2,420 | +€79 | +3.4% |
| Taxes, remuneration and social security | 45 | €9,749 | €1,246 | -€8,502 | -87.2% |
| Taxes | 450/3 | €9,749 | €1,246 | -€8,502 | -87.2% |
| Other amounts payable | 47/48 | €10,164 | €208,812 | +€198,647 | +1,954% |
| Turnover | 70 | €526,973 | - | -€526,973 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,384,939 | €93,557 | -€1.3m | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | - | -€510 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,600 | +€20,600 | |
| Other operating charges | 640/8 | €936 | €2,100 | +€1,164 | +124% |
| Gross operating margin | 9900 | -€857,966 | -€93,557 | +€764,409 | +89.1% |
| Operating profit (loss) | 9901 | -€859,413 | -€116,258 | +€743,155 | +86.5% |
| Financial income | 75/76B | €3,000 | €153,826 | +€150,826 | +5,028% |
| Recurring financial income | 75 | €3,000 | €153,826 | +€150,826 | +5,028% |
| Non-recurring financial income | 76B | €3,000 | €153,826 | +€150,826 | +5,028% |
| Financial charges | 65/66B | €11,368 | €3,750 | -€7,619 | -67.0% |
| Recurring financial charges | 65 | €9,878 | €3,750 | -€6,129 | -62.0% |
| Non-recurring financial charges | 66B | €1,490 | €3,750 | +€2,260 | +152% |
| Profit (loss) for the period before taxes | 9903 | -€867,781 | €33,819 | +€901,600 | |
| Income taxes | 67/77 | -€3,710 | €1,736 | +€5,445 | |
| Profit (loss) for the period | 9904 | -€864,071 | €32,084 | +€896,155 | |
| Profit (loss) for the period to be appropriated | 9905 | -€864,071 | €32,084 | +€896,155 |
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 13 October 2026 via checked.be.