DIAMETRAL: 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.
DIAMETRAL
Largest movements
- Cash +€168,652
up €168,652 (+216.0%), from €78,083 to €246,734
mainly Tax, wage and social debts (+€104,928) and Other debts (+€80,842)
- Receivables within one year +€93,167
up €93,167 (+39.5%), from €236,148 to €329,315
of which Trade receivables: +€93,167
- Financial fixed assets +€15,000
up €15,000 (+357.1%), from €4,200 to €19,200
- Deferred charges and accrued income +€11,180
up €11,180 (+55.9%), from €20,008 to €31,189
- Tax, wage and social debts +€104,928
up €104,928 (+104.1%), from €100,756 to €205,685
of which Taxes: +€68,636
- Other debts +€80,842
up €80,842 (+31.1%), from €260,259 to €341,101
- Profit (loss) carried forward +€55,607
up €55,607 (+27.8%), from -€199,729 to -€144,122
- Trade debts +€42,802
up €42,802 (+27.6%), from €155,207 to €198,009
- Gross operating margin +€545,276
up €545,276 (+98.0%), from €556,239 to €1.1m
- Staff costs +€385,954
up €385,954 (+61.1%), from €631,422 to €1.0m
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 | €338,440 | €626,438 | +€287,999 | +85.1% |
| Fixed assets | 21/28 | €4,200 | €19,200 | +€15,000 | +357.1% |
| Financial fixed assets | 28 | €4,200 | €19,200 | +€15,000 | +357.1% |
| Current assets | 29/58 | €334,240 | €607,238 | +€272,999 | +81.7% |
| Amounts receivable within one year | 40/41 | €236,148 | €329,315 | +€93,167 | +39.5% |
| Trade receivables | 40 | €236,148 | €329,315 | +€93,167 | +39.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €78,083 | €246,734 | +€168,652 | +216.0% |
| Deferred charges and accrued income | 490/1 | €20,008 | €31,189 | +€11,180 | +55.9% |
| Total equity and liabilities | 10/49 | €338,440 | €626,438 | +€287,999 | +85.1% |
| Equity | 10/15 | -€189,729 | -€134,122 | +€55,607 | +29.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,729 | -€144,122 | +€55,607 | +27.8% |
| Amounts payable | 17/49 | €528,168 | €760,560 | +€232,392 | +44.0% |
| Amounts payable within one year | 42/48 | €516,222 | €744,795 | +€228,573 | +44.3% |
| Trade debts | 44 | €155,207 | €198,009 | +€42,802 | +27.6% |
| Suppliers | 440/4 | €155,207 | €198,009 | +€42,802 | +27.6% |
| Taxes, remuneration and social security | 45 | €100,756 | €205,685 | +€104,928 | +104.1% |
| Taxes | 450/3 | €45,211 | €113,847 | +€68,636 | +151.8% |
| Remuneration and social security | 454/9 | €55,546 | €91,838 | +€36,292 | +65.3% |
| Other amounts payable | 47/48 | €260,259 | €341,101 | +€80,842 | +31.1% |
| Accrued charges and deferred income | 492/3 | €11,946 | €15,765 | +€3,819 | +32.0% |
| Remuneration, social security and pensions | 62 | €631,422 | €1,017,377 | +€385,954 | +61.1% |
| Other operating charges | 640/8 | €265 | €1,821 | +€1,556 | +586.8% |
| Gross operating margin | 9900 | €556,239 | €1,101,515 | +€545,276 | +98.0% |
| Operating profit (loss) | 9901 | -€75,449 | €82,317 | +€157,766 | |
| Financial income | 75/76B | €0 | €67 | +€67 | +17505.3% |
| Recurring financial income | 75 | €0 | €67 | +€67 | +17505.3% |
| Financial charges | 65/66B | €18,450 | €26,002 | +€7,551 | +40.9% |
| Recurring financial charges | 65 | €18,450 | €26,002 | +€7,551 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | -€93,899 | €56,382 | +€150,281 | |
| Income taxes | 67/77 | €770 | €775 | +€6 | +0.7% |
| Profit (loss) for the period | 9904 | -€94,668 | €55,607 | +€150,275 | |
| Profit (loss) for the period to be appropriated | 9905 | -€94,668 | €55,607 | +€150,275 |
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 12 October 2026 via checked.be.