DIAMMA: 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.
What changed
DIAMMA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€79,793
2024 · €33,995+€45,798
Equity
€6.2m
2024 · €6.1m+€79,793
Cash
€23,652
2024 · €665+€22,987
Balance sheet total
€7.1m
2024 · €7.0m+€33,772
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€79,793
up €79,793 (+184%), from €43,366 to €123,159
Income statement
- Turnover +€212,099
new in 2025: €212,099
- Gross operating margin +€77,396
up €77,396 (+109%), from €71,163 to €148,559
- Purchases and services +€63,540
new in 2025: €63,540
- Taxes +€21,286
up €21,286 (+172%), from €12,394 to €33,680
- Depreciation +€10,264
up €10,264 (+53.2%), from €19,291 to €29,555
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.
Result 2024
€33,995
Gross operating margin
+€77,396
Depreciation
-€10,264
Other operating charges
-€523
Financial charges
+€475
Taxes
-€21,286
Result 2025
€79,793
raises the resultlowers the result
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.
From operations
+€62,467
Investment
-€17,863
Financing
-€21,617
Cash 2024
€665
From operations (derived)
+€62,467
Net result for the year
+€79,793
Depreciation
+€29,555
Receivables within one year
-€22,477
Trade debts
+€125
Tax, wage and social debts
-€3,320
Other debts
-€21,209
Investment (derived)
-€17,863
Investment in fixed assets (net)
-€17,863
Financing
-€21,617
Debts after one year
-€21,013
Current portion of long-term debt
-€604
Cash 2025
€23,652
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,019,039 | €7,052,811 | +€33,772 | +0.5% |
| Fixed assets | 21/28 | €6,812,069 | €6,800,377 | -€11,692 | -0.2% |
| Tangible fixed assets | 22/27 | €110,683 | €98,991 | -€11,692 | -10.6% |
| Plant, machinery and equipment | 23 | €6,996 | €10,452 | +€3,456 | +49.4% |
| Furniture and vehicles | 24 | €102,873 | €88,132 | -€14,741 | -14.3% |
| Other tangible fixed assets | 26 | €814 | €407 | -€407 | -50.0% |
| Financial fixed assets | 28 | €6,701,386 | €6,701,386 | = | 0.0% |
| Current assets | 29/58 | €206,970 | €252,434 | +€45,464 | +22.0% |
| Amounts receivable within one year | 40/41 | €206,305 | €228,782 | +€22,477 | +10.9% |
| Trade receivables | 40 | €206,305 | €219,779 | +€13,474 | +6.5% |
| Other amounts receivable | 41 | - | €9,003 | +€9,003 | |
| Cash at bank and in hand | 54/58 | €665 | €23,652 | +€22,987 | +3,457% |
| Total equity and liabilities | 10/49 | €7,019,039 | €7,052,811 | +€33,772 | +0.5% |
| Equity | 10/15 | €6,098,507 | €6,178,300 | +€79,793 | +1.3% |
| Contributions | 10/11 | €6,055,141 | €6,055,141 | = | 0.0% |
| Capital | 10 | €6,055,141 | €6,055,141 | = | 0.0% |
| Issued capital | 100 | €6,096,541 | €6,096,541 | = | 0.0% |
| Uncalled capital | 101 | €41,400 | €41,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,366 | €123,159 | +€79,793 | +184% |
| Amounts payable | 17/49 | €920,532 | €874,511 | -€46,021 | -5.0% |
| Amounts payable after more than one year | 17 | €31,822 | €10,809 | -€21,013 | -66.0% |
| Financial debts | 170/4 | €31,822 | €10,809 | -€21,013 | -66.0% |
| Amounts payable within one year | 42/48 | €888,710 | €863,702 | -€25,008 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €21,106 | €20,502 | -€604 | -2.9% |
| Trade debts | 44 | €139,131 | €139,256 | +€125 | +0.1% |
| Suppliers | 440/4 | €139,131 | €139,256 | +€125 | +0.1% |
| Taxes, remuneration and social security | 45 | €3,320 | - | -€3,320 | |
| Taxes | 450/3 | €3,320 | - | -€3,320 | |
| Other amounts payable | 47/48 | €725,153 | €703,944 | -€21,209 | -2.9% |
| Turnover | 70 | - | €212,099 | +€212,099 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €63,540 | +€63,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,291 | €29,555 | +€10,264 | +53.2% |
| Other operating charges | 640/8 | €3,710 | €4,233 | +€523 | +14.1% |
| Gross operating margin | 9900 | €71,163 | €148,559 | +€77,396 | +109% |
| Operating profit (loss) | 9901 | €48,162 | €114,771 | +€66,609 | +138% |
| Financial charges | 65/66B | €1,773 | €1,298 | -€475 | -26.8% |
| Recurring financial charges | 65 | €1,773 | €1,298 | -€475 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €46,389 | €113,473 | +€67,084 | +145% |
| Income taxes | 67/77 | €12,394 | €33,680 | +€21,286 | +172% |
| Profit (loss) for the period | 9904 | €33,995 | €79,793 | +€45,798 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €33,995 | €79,793 | +€45,798 | +135% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.