DIAMKA: 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.
DIAMKA
Largest movements
- Stocks and contracts -€43,315
no longer reported in 2025 (was €43,315)
- Receivables within one year -€3,511
down €3,511 (-83.0%), from €4,229 to €718
- Cash -€715
down €715 (-43.5%), from €1,643 to €928
mainly Net result for the year (-€56,667) and Trade debts (-€6,511)
- Profit (loss) carried forward -€56,667
down €56,667 (-466.1%), from -€12,157 to -€68,824
- Tax, wage and social debts +€10,573
up €10,573 (+197.7%), from €5,348 to €15,920
- Trade debts -€6,511
down €6,511 (-11.6%), from €55,897 to €49,385
- Other debts +€5,064
new in 2025: €5,064
- Gross operating margin -€60,930
down €60,930, from €14,958 to -€45,972
- Financial income +€23,513
up €23,513 (+228.6%), from €10,285 to €33,799
- Financial charges +€12,209
up €12,209 (+58.2%), from €20,987 to €33,197
- Taxes +€2,729
up €2,729 (+34.8%), from €7,844 to €10,573
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 | €49,188 | €1,646 | -€47,542 | -96.7% |
| Current assets | 29/58 | €49,188 | €1,646 | -€47,542 | -96.7% |
| Stocks and contracts in progress | 3 | €43,315 | - | -€43,315 | |
| Stocks | 30/36 | €43,315 | - | -€43,315 | |
| Amounts receivable within one year | 40/41 | €4,229 | €718 | -€3,511 | -83.0% |
| Other amounts receivable | 41 | €4,229 | €718 | -€3,511 | -83.0% |
| Cash at bank and in hand | 54/58 | €1,643 | €928 | -€715 | -43.5% |
| Total equity and liabilities | 10/49 | €49,188 | €1,646 | -€47,542 | -96.7% |
| Equity | 10/15 | -€12,057 | -€68,724 | -€56,667 | -470.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,157 | -€68,824 | -€56,667 | -466.1% |
| Amounts payable | 17/49 | €61,244 | €70,370 | +€9,126 | +14.9% |
| Amounts payable within one year | 42/48 | €61,244 | €70,370 | +€9,126 | +14.9% |
| Trade debts | 44 | €55,897 | €49,385 | -€6,511 | -11.6% |
| Suppliers | 440/4 | €55,897 | €49,385 | -€6,511 | -11.6% |
| Taxes, remuneration and social security | 45 | €5,348 | €15,920 | +€10,573 | +197.7% |
| Taxes | 450/3 | €5,348 | €15,920 | +€10,573 | +197.7% |
| Other amounts payable | 47/48 | - | €5,064 | +€5,064 | |
| Other operating charges | 640/8 | €323 | €725 | +€402 | +124.4% |
| Gross operating margin | 9900 | €14,958 | -€45,972 | -€60,930 | |
| Operating profit (loss) | 9901 | €14,635 | -€46,697 | -€61,332 | |
| Financial income | 75/76B | €10,285 | €33,799 | +€23,513 | +228.6% |
| Recurring financial income | 75 | €10,285 | €33,799 | +€23,513 | +228.6% |
| Financial charges | 65/66B | €20,987 | €33,197 | +€12,209 | +58.2% |
| Recurring financial charges | 65 | €20,987 | €33,197 | +€12,209 | +58.2% |
| Profit (loss) for the period before taxes | 9903 | €3,933 | -€46,095 | -€50,028 | |
| Income taxes | 67/77 | €7,844 | €10,573 | +€2,729 | +34.8% |
| Profit (loss) for the period | 9904 | -€3,911 | -€56,667 | -€52,757 | -1349.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,911 | -€56,667 | -€52,757 | -1349.1% |
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 10 October 2026 via checked.be.