DIAMINDS: 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.
DIAMINDS
Largest movements
- Receivables within one year +€76,746
up €76,746 (+704%), from €10,905 to €87,652
of which Trade receivables: +€69,000
- Current investments +€27,034
up €27,034 (+4.0%), from €670,792 to €697,827
- Cash -€25,950
down €25,950 (-61.9%), from €41,942 to €15,992
mainly Receivables within one year (-€76,746) and Current investments (-€27,034)
- Tangible fixed assets +€9,238
up €9,238 (+44.0%), from €20,992 to €30,230
of which Furniture and vehicles: +€6,018
- Reserves +€81,266
up €81,266 (+11.1%), from €730,792 to €812,058
of which Distributable reserves: +€81,266
- Gross operating margin -€33,014
down €33,014 (-23.3%), from €141,852 to €108,839
- Taxes -€18,550
down €18,550 (-44.5%), from €41,667 to €23,117
- Depreciation +€3,608
up €3,608 (+183%), from €1,969 to €5,577
- Financial income -€1,960
down €1,960 (-59.5%), from €3,297 to €1,337
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 | €747,391 | €834,461 | +€87,070 | +11.6% |
| Fixed assets | 21/28 | €20,992 | €30,230 | +€9,238 | +44.0% |
| Tangible fixed assets | 22/27 | €20,992 | €30,230 | +€9,238 | +44.0% |
| Plant, machinery and equipment | 23 | €2,675 | €7,230 | +€4,556 | +170% |
| Furniture and vehicles | 24 | €9,514 | €15,532 | +€6,018 | +63.3% |
| Other tangible fixed assets | 26 | €8,803 | €7,467 | -€1,336 | -15.2% |
| Current assets | 29/58 | €726,399 | €804,231 | +€77,832 | +10.7% |
| Amounts receivable within one year | 40/41 | €10,905 | €87,652 | +€76,746 | +704% |
| Trade receivables | 40 | - | €69,000 | +€69,000 | |
| Other amounts receivable | 41 | €10,905 | €18,652 | +€7,746 | +71.0% |
| Current investments | 50/53 | €670,792 | €697,827 | +€27,034 | +4.0% |
| Cash at bank and in hand | 54/58 | €41,942 | €15,992 | -€25,950 | -61.9% |
| Deferred charges and accrued income | 490/1 | €2,759 | €2,760 | +€1 | 0.0% |
| Total equity and liabilities | 10/49 | €747,391 | €834,461 | +€87,070 | +11.6% |
| Equity | 10/15 | €743,192 | €824,458 | +€81,266 | +10.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €730,792 | €812,058 | +€81,266 | +11.1% |
| Tax-exempt reserves | 132 | €128 | €128 | = | 0.0% |
| Distributable reserves | 133 | €730,665 | €811,930 | +€81,266 | +11.1% |
| Amounts payable | 17/49 | €4,198 | €10,003 | +€5,805 | +138% |
| Amounts payable within one year | 42/48 | €2,128 | €10,003 | +€7,875 | +370% |
| Financial debts | 43 | €278 | €78 | -€199 | -71.8% |
| Credit institutions | 430/8 | €278 | €78 | -€199 | -71.8% |
| Trade debts | 44 | €262 | €2,586 | +€2,324 | +889% |
| Suppliers | 440/4 | €262 | €2,586 | +€2,324 | +889% |
| Taxes, remuneration and social security | 45 | €1,589 | €686 | -€903 | -56.8% |
| Taxes | 450/3 | €1,589 | €686 | -€903 | -56.8% |
| Other amounts payable | 47/48 | - | €6,653 | +€6,653 | |
| Accrued charges and deferred income | 492/3 | €2,070 | - | -€2,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,969 | €5,577 | +€3,608 | +183% |
| Gross operating margin | 9900 | €141,852 | €108,839 | -€33,014 | -23.3% |
| Operating profit (loss) | 9901 | €139,883 | €103,262 | -€36,622 | -26.2% |
| Financial income | 75/76B | €3,297 | €1,337 | -€1,960 | -59.5% |
| Recurring financial income | 75 | €3,297 | €1,337 | -€1,960 | -59.5% |
| Financial charges | 65/66B | €701 | €215 | -€485 | -69.3% |
| Recurring financial charges | 65 | €701 | €215 | -€485 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €142,479 | €104,383 | -€38,096 | -26.7% |
| Income taxes | 67/77 | €41,667 | €23,117 | -€18,550 | -44.5% |
| Profit (loss) for the period | 9904 | €100,812 | €81,266 | -€19,547 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €100,812 | €81,266 | -€19,547 | -19.4% |
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 30 October 2026 via checked.be.