DIAMIR: 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.
DIAMIR
Largest movements
- Cash +€20,505
up €20,505 (+13.2%), from €155,721 to €176,227
mainly Net result for the year (+€17,070) and Receivables within one year (+€2,690)
- Receivables within one year -€2,690
down €2,690 (-21.8%), from €12,317 to €9,626
of which Trade receivables: -€3,579
- Deferred charges and accrued income -€2,427
down €2,427 (-60.3%), from €4,024 to €1,596
- Reserves +€17,070
up €17,070 (+10.4%), from €164,917 to €181,987
- Gross operating margin +€8,038
up €8,038 (+38.1%), from €21,104 to €29,141
- Taxes +€4,399
up €4,399 (+80.3%), from €5,478 to €9,877
- Financial income +€1,550
up €1,550 (+617.8%), from €251 to €1,801
- Other operating charges +€1,004
up €1,004 (+148.9%), from €674 to €1,678
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 | €172,062 | €187,449 | +€15,387 | +8.9% |
| Current assets | 29/58 | €172,062 | €187,449 | +€15,387 | +8.9% |
| Amounts receivable within one year | 40/41 | €12,317 | €9,626 | -€2,690 | -21.8% |
| Trade receivables | 40 | €9,499 | €5,919 | -€3,579 | -37.7% |
| Other amounts receivable | 41 | €2,818 | €3,707 | +€889 | +31.5% |
| Cash at bank and in hand | 54/58 | €155,721 | €176,227 | +€20,505 | +13.2% |
| Deferred charges and accrued income | 490/1 | €4,024 | €1,596 | -€2,427 | -60.3% |
| Total equity and liabilities | 10/49 | €172,062 | €187,449 | +€15,387 | +8.9% |
| Equity | 10/15 | €165,167 | €182,237 | +€17,070 | +10.3% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €164,917 | €181,987 | +€17,070 | +10.4% |
| Distributable reserves | 133 | €164,917 | €181,987 | +€17,070 | +10.4% |
| Amounts payable | 17/49 | €6,895 | €5,212 | -€1,683 | -24.4% |
| Amounts payable within one year | 42/48 | €6,895 | €5,212 | -€1,683 | -24.4% |
| Trade debts | 44 | - | €117 | +€117 | |
| Suppliers | 440/4 | - | €117 | +€117 | |
| Taxes, remuneration and social security | 45 | €6,895 | €5,095 | -€1,800 | -26.1% |
| Taxes | 450/3 | €6,895 | €5,095 | -€1,800 | -26.1% |
| Other operating charges | 640/8 | €674 | €1,678 | +€1,004 | +148.9% |
| Gross operating margin | 9900 | €21,104 | €29,141 | +€8,038 | +38.1% |
| Operating profit (loss) | 9901 | €20,430 | €27,464 | +€7,034 | +34.4% |
| Financial income | 75/76B | €251 | €1,801 | +€1,550 | +617.8% |
| Recurring financial income | 75 | €251 | €1,801 | +€1,550 | +617.8% |
| Financial charges | 65/66B | €2,392 | €2,318 | -€75 | -3.1% |
| Recurring financial charges | 65 | €2,392 | €2,318 | -€75 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €18,289 | €26,947 | +€8,658 | +47.3% |
| Income taxes | 67/77 | €5,478 | €9,877 | +€4,399 | +80.3% |
| Profit (loss) for the period | 9904 | €12,810 | €17,070 | +€4,260 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,810 | €17,070 | +€4,260 | +33.3% |
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.