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
- Cash -€2,059
no longer reported in 2025 (was €2,059)
mainly Trade debts (-€5,262) and Net result for the year (-€3,327)
- Receivables within one year +€1,496
up €1,496 (+25,753%), from €6 to €1,502
- Other debts +€9,183
up €9,183 (+18.6%), from €49,500 to €58,683
- Trade debts -€5,262
down €5,262 (-9.4%), from €55,784 to €50,523
- Profit (loss) carried forward -€3,327
down €3,327 (-4.7%), from -€70,630 to -€73,957
- Tax, wage and social debts -€965
no longer reported in 2025 (was €965)
- Gross operating margin -€7,624
down €7,624, from €5,264 to -€2,360
- Other operating charges +€674
up €674 (+572%), from €118 to €792
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 | €44,120 | €43,557 | -€563 | -1.3% |
| Current assets | 29/58 | €44,120 | €43,557 | -€563 | -1.3% |
| Stocks and contracts in progress | 3 | €42,055 | €42,055 | = | 0.0% |
| Stocks | 30/36 | €42,055 | €42,055 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6 | €1,502 | +€1,496 | +25,753% |
| Other amounts receivable | 41 | €6 | €1,502 | +€1,496 | +25,753% |
| Cash at bank and in hand | 54/58 | €2,059 | - | -€2,059 | |
| Total equity and liabilities | 10/49 | €44,120 | €43,557 | -€563 | -1.3% |
| Equity | 10/15 | -€62,570 | -€65,897 | -€3,327 | -5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,630 | -€73,957 | -€3,327 | -4.7% |
| Amounts payable | 17/49 | €106,690 | €109,454 | +€2,764 | +2.6% |
| Amounts payable within one year | 42/48 | €106,250 | €109,220 | +€2,970 | +2.8% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €55,784 | €50,523 | -€5,262 | -9.4% |
| Suppliers | 440/4 | €55,784 | €50,523 | -€5,262 | -9.4% |
| Taxes, remuneration and social security | 45 | €965 | - | -€965 | |
| Taxes | 450/3 | €965 | - | -€965 | |
| Other amounts payable | 47/48 | €49,500 | €58,683 | +€9,183 | +18.6% |
| Accrued charges and deferred income | 492/3 | €440 | €234 | -€206 | -46.8% |
| Other operating charges | 640/8 | €118 | €792 | +€674 | +572% |
| Gross operating margin | 9900 | €5,264 | -€2,360 | -€7,624 | |
| Operating profit (loss) | 9901 | €5,146 | -€3,152 | -€8,298 | |
| Financial charges | 65/66B | €163 | €175 | +€11 | +7.0% |
| Recurring financial charges | 65 | €163 | €175 | +€11 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €4,983 | -€3,327 | -€8,310 | |
| Profit (loss) for the period | 9904 | €4,983 | -€3,327 | -€8,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,983 | -€3,327 | -€8,310 |
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 24 October 2026 via checked.be.