DIAMINE: 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.
DIAMINE
Largest movements
- Tangible fixed assets +€10,327
up €10,327 (+2902.0%), from €356 to €10,683
- Receivables within one year -€4,632
down €4,632 (-97.7%), from €4,740 to €108
of which Trade receivables: -€2,514
- Cash +€3,472
new in 2025: €3,472
mainly Other debts (+€51,125) and Receivables within one year (+€4,632)
- Deferred charges and accrued income +€449
new in 2025: €449
- Other debts +€51,125
up €51,125 (+40.4%), from €126,638 to €177,763
- Trade debts -€20,631
down €20,631 (-94.0%), from €21,945 to €1,313
- Profit (loss) carried forward -€19,000
down €19,000 (-12.8%), from -€148,770 to -€167,770
- Tax, wage and social debts -€2,221
down €2,221 (-98.0%), from €2,267 to €46
- Accrued charges and deferred income +€358
up €358 (+15971.4%), from €2 to €360
- Gross operating margin +€26,329
up €26,329 (+74.9%), from -€35,147 to -€8,819
- Financial charges +€5,551
up €5,551 (+825.5%), from €672 to €6,224
- Depreciation +€2,486
up €2,486 (+402.1%), from €618 to €3,104
- Other operating charges +€808
new in 2025: €808
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 | €5,096 | €14,712 | +€9,616 | +188.7% |
| Fixed assets | 21/28 | €356 | €10,683 | +€10,327 | +2902.0% |
| Tangible fixed assets | 22/27 | €356 | €10,683 | +€10,327 | +2902.0% |
| Furniture and vehicles | 24 | €356 | €10,683 | +€10,327 | +2902.0% |
| Current assets | 29/58 | €4,740 | €4,029 | -€711 | -15.0% |
| Amounts receivable within one year | 40/41 | €4,740 | €108 | -€4,632 | -97.7% |
| Trade receivables | 40 | €2,514 | - | -€2,514 | |
| Other amounts receivable | 41 | €2,226 | €108 | -€2,118 | -95.1% |
| Cash at bank and in hand | 54/58 | - | €3,472 | +€3,472 | |
| Deferred charges and accrued income | 490/1 | - | €449 | +€449 | |
| Total equity and liabilities | 10/49 | €5,096 | €14,712 | +€9,616 | +188.7% |
| Equity | 10/15 | -€145,770 | -€164,770 | -€19,000 | -13.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,770 | -€167,770 | -€19,000 | -12.8% |
| Amounts payable | 17/49 | €150,866 | €179,482 | +€28,616 | +19.0% |
| Amounts payable within one year | 42/48 | €150,863 | €179,122 | +€28,259 | +18.7% |
| Financial debts | 43 | €14 | - | -€14 | |
| Credit institutions | 430/8 | €14 | - | -€14 | |
| Trade debts | 44 | €21,945 | €1,313 | -€20,631 | -94.0% |
| Suppliers | 440/4 | €21,945 | €1,313 | -€20,631 | -94.0% |
| Taxes, remuneration and social security | 45 | €2,267 | €46 | -€2,221 | -98.0% |
| Taxes | 450/3 | €2,267 | €46 | -€2,221 | -98.0% |
| Other amounts payable | 47/48 | €126,638 | €177,763 | +€51,125 | +40.4% |
| Accrued charges and deferred income | 492/3 | €2 | €360 | +€358 | +15971.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €618 | €3,104 | +€2,486 | +402.1% |
| Other operating charges | 640/8 | - | €808 | +€808 | |
| Non-recurring operating charges | 66A | €14,349 | - | -€14,349 | |
| Gross operating margin | 9900 | -€35,147 | -€8,819 | +€26,329 | +74.9% |
| Operating profit (loss) | 9901 | -€50,114 | -€12,730 | +€37,384 | +74.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €672 | €6,224 | +€5,551 | +825.5% |
| Recurring financial charges | 65 | €672 | €6,224 | +€5,551 | +825.5% |
| Profit (loss) for the period before taxes | 9903 | -€50,787 | -€18,954 | +€31,833 | +62.7% |
| Income taxes | 67/77 | - | €46 | +€46 | |
| Profit (loss) for the period | 9904 | -€50,787 | -€19,000 | +€31,787 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,787 | -€19,000 | +€31,787 | +62.6% |
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 3 October 2026 via checked.be.