DIAMANTZAGERIJ H. DEBELS: 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.
DIAMANTZAGERIJ H. DEBELS
Largest movements
- Cash -€13,331
down €13,331 (-72.7%), from €18,326 to €4,995
mainly Net result for the year (-€26,410) and Investment in fixed assets (net) (-€17,758)
- Tangible fixed assets +€10,901
up €10,901 (+162%), from €6,737 to €17,638
of which Furniture and vehicles: +€11,495
- Deferred charges and accrued income -€8,557
down €8,557 (-53.1%), from €16,109 to €7,552
- Receivables within one year +€6,611
up €6,611 (+46.6%), from €14,184 to €20,794
of which Trade receivables: +€5,150
- Stocks and contracts -€3,154
down €3,154 (-8.4%), from €37,719 to €34,565
of which Stocks: -€7,797
- Profit (loss) carried forward -€26,410
down €26,410 (-217%), from -€12,148 to -€38,558
- Trade debts +€11,941
up €11,941, from €0 to €11,941
- Current portion of long-term debt +€5,365
new in 2025: €5,365
- Debts after one year +€5,332
up €5,332 (+8.1%), from €65,958 to €71,289
- Other debts -€1,972
down €1,972 (-28.5%), from €6,918 to €4,947
- Gross operating margin -€43,774
down €43,774 (-43.8%), from €99,955 to €56,181
- Staff costs -€26,440
down €26,440 (-26.7%), from €99,123 to €72,683
- Depreciation +€5,990
up €5,990 (+691%), from €867 to €6,857
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 | €93,199 | €85,669 | -€7,531 | -8.1% |
| Fixed assets | 21/28 | €6,862 | €17,763 | +€10,901 | +159% |
| Tangible fixed assets | 22/27 | €6,737 | €17,638 | +€10,901 | +162% |
| Land and buildings | 22 | €4,958 | €4,958 | = | 0.0% |
| Plant, machinery and equipment | 23 | €979 | €385 | -€594 | -60.6% |
| Furniture and vehicles | 24 | €800 | €12,294 | +€11,495 | +1,437% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €86,338 | €67,906 | -€18,432 | -21.3% |
| Stocks and contracts in progress | 3 | €37,719 | €34,565 | -€3,154 | -8.4% |
| Stocks | 30/36 | €30,590 | €22,793 | -€7,797 | -25.5% |
| Contracts in progress | 37 | €7,129 | €11,772 | +€4,643 | +65.1% |
| Amounts receivable within one year | 40/41 | €14,184 | €20,794 | +€6,611 | +46.6% |
| Trade receivables | 40 | €14,184 | €19,334 | +€5,150 | +36.3% |
| Other amounts receivable | 41 | €0 | €1,460 | +€1,460 | |
| Cash at bank and in hand | 54/58 | €18,326 | €4,995 | -€13,331 | -72.7% |
| Deferred charges and accrued income | 490/1 | €16,109 | €7,552 | -€8,557 | -53.1% |
| Total equity and liabilities | 10/49 | €93,199 | €85,669 | -€7,531 | -8.1% |
| Equity | 10/15 | €8,304 | -€18,107 | -€26,410 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,148 | -€38,558 | -€26,410 | -217% |
| Amounts payable | 17/49 | €84,896 | €103,775 | +€18,880 | +22.2% |
| Amounts payable after more than one year | 17 | €65,958 | €71,289 | +€5,332 | +8.1% |
| Financial debts | 170/4 | €65,958 | €71,289 | +€5,332 | +8.1% |
| Amounts payable within one year | 42/48 | €18,938 | €32,486 | +€13,548 | +71.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,365 | +€5,365 | |
| Trade debts | 44 | €0 | €11,941 | +€11,941 | |
| Suppliers | 440/4 | €0 | €11,941 | +€11,941 | |
| Taxes, remuneration and social security | 45 | €12,020 | €10,234 | -€1,786 | -14.9% |
| Taxes | 450/3 | €1,237 | €696 | -€541 | -43.8% |
| Remuneration and social security | 454/9 | €10,783 | €9,538 | -€1,245 | -11.5% |
| Other amounts payable | 47/48 | €6,918 | €4,947 | -€1,972 | -28.5% |
| Non-recurring operating income | 76A | €20,485 | €0 | -€20,485 | -100% |
| Remuneration, social security and pensions | 62 | €99,123 | €72,683 | -€26,440 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €867 | €6,857 | +€5,990 | +691% |
| Other operating charges | 640/8 | €2,310 | €1,967 | -€344 | -14.9% |
| Non-recurring operating charges | 66A | €307 | €0 | -€307 | -100% |
| Gross operating margin | 9900 | €99,955 | €56,181 | -€43,774 | -43.8% |
| Operating profit (loss) | 9901 | -€2,653 | -€25,326 | -€22,672 | -855% |
| Financial income | 75/76B | €11 | €174 | +€163 | +1,531% |
| Recurring financial income | 75 | €11 | €174 | +€163 | +1,531% |
| Financial charges | 65/66B | €132 | €1,113 | +€981 | +745% |
| Recurring financial charges | 65 | €132 | €1,113 | +€981 | +745% |
| Profit (loss) for the period before taxes | 9903 | -€2,774 | -€26,265 | -€23,491 | -847% |
| Income taxes | 67/77 | €264 | €146 | -€118 | -44.8% |
| Profit (loss) for the period | 9904 | -€3,038 | -€26,410 | -€23,373 | -769% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,038 | -€26,410 | -€23,373 | -769% |
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 25 October 2026 via checked.be.