DIAMAS TOOLS: what changed
Two fiscal 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.
DIAMAS TOOLS
Largest movements
- Receivables within one year +€28,508
up €28,508 (+192.5%), from €14,806 to €43,314
of which Trade receivables: +€20,309
- Tangible fixed assets +€10,110
up €10,110 (+914.9%), from €1,105 to €11,215
- Cash +€8,718
up €8,718 (+22.9%), from €38,137 to €46,855
mainly Net result for the year (+€26,202) and Tax, wage and social debts (+€15,122)
- Stocks and contracts +€7,232
up €7,232 (+455.1%), from €1,589 to €8,821
- Profit (loss) carried forward +€32,373
up €32,373 (+278.6%), from €11,619 to €43,991
- Tax, wage and social debts +€15,122
up €15,122, from €0 to €15,122
- Trade debts +€7,047
up €7,047 (+20.7%), from €34,018 to €41,065
- Turnover +€57,648
up €57,648 (+40.7%), from €141,637 to €199,285
- Gross operating margin +€31,848
up €31,848 (+503.9%), from €6,320 to €38,168
- Purchases and services +€25,698
up €25,698 (+18.6%), from €138,419 to €164,117
- Taxes +€8,734
new in 2025: €8,734
- Depreciation +€2,598
up €2,598 (+920.9%), from €282 to €2,880
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.
Cash bridge derived
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 | €55,637 | €110,205 | +€54,568 | +98.1% |
| Fixed assets | 21/28 | €1,105 | €11,215 | +€10,110 | +914.9% |
| Tangible fixed assets | 22/27 | €1,105 | €11,215 | +€10,110 | +914.9% |
| Furniture and vehicles | 24 | €1,105 | €11,215 | +€10,110 | +914.9% |
| Current assets | 29/58 | €54,532 | €98,990 | +€44,458 | +81.5% |
| Stocks and contracts in progress | 3 | €1,589 | €8,821 | +€7,232 | +455.1% |
| Stocks | 30/36 | €1,589 | €8,821 | +€7,232 | +455.1% |
| Amounts receivable within one year | 40/41 | €14,806 | €43,314 | +€28,508 | +192.5% |
| Trade receivables | 40 | €12,237 | €32,546 | +€20,309 | +166.0% |
| Other amounts receivable | 41 | €2,569 | €10,768 | +€8,199 | +319.2% |
| Cash at bank and in hand | 54/58 | €38,137 | €46,855 | +€8,718 | +22.9% |
| Total equity and liabilities | 10/49 | €55,637 | €110,205 | +€54,568 | +98.1% |
| Equity | 10/15 | €21,619 | €53,991 | +€32,373 | +149.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,619 | €43,991 | +€32,373 | +278.6% |
| Amounts payable | 17/49 | €34,018 | €56,214 | +€22,195 | +65.2% |
| Amounts payable within one year | 42/48 | €34,018 | €56,214 | +€22,195 | +65.2% |
| Trade debts | 44 | €34,018 | €41,065 | +€7,047 | +20.7% |
| Suppliers | 440/4 | €34,018 | €41,065 | +€7,047 | +20.7% |
| Taxes, remuneration and social security | 45 | €0 | €15,122 | +€15,122 | |
| Taxes | 450/3 | €0 | €15,122 | +€15,122 | |
| Other amounts payable | 47/48 | - | €26 | +€26 | |
| Turnover | 70 | €141,637 | €199,285 | +€57,648 | +40.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €138,419 | €164,117 | +€25,698 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €2,880 | +€2,598 | +920.9% |
| Other operating charges | 640/8 | €387 | €365 | -€23 | -5.8% |
| Gross operating margin | 9900 | €6,320 | €38,168 | +€31,848 | +503.9% |
| Operating profit (loss) | 9901 | €5,650 | €34,923 | +€29,273 | +518.1% |
| Financial income | 75/76B | €12 | €58 | +€46 | +400.9% |
| Recurring financial income | 75 | €12 | €58 | +€46 | +400.9% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €5,617 | €34,936 | +€29,319 | +522.0% |
| Income taxes | 67/77 | - | €8,734 | +€8,734 | |
| Profit (loss) for the period | 9904 | €5,617 | €26,202 | +€20,585 | +366.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,617 | €26,202 | +€20,585 | +366.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.