DIAMMO: 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.
DIAMMO
Largest movements
- Receivables within one year +€177,548
up €177,548 (+27.2%), from €651,912 to €829,460
of which Other amounts receivable: +€89,486
- Other debts +€70,000
up €70,000 (+77.8%), from €90,000 to €160,000
- Profit (loss) carried forward +€45,450
up €45,450 (+2.6%), from €1.8m to €1.8m
- Reserves +€42,100
up €42,100 (+84.2%), from €50,004 to €92,104
of which Tax-exempt reserves: +€42,100
- Services and other goods -€167,045
down €167,045 (-59.9%), from €279,071 to €112,026
- Taxes +€27,589
up €27,589 (+2464.3%), from €1,120 to €28,708
- Financial income +€5,029
up €5,029 (+15.8%), from €31,783 to €36,812
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,417,336 | €2,594,884 | +€177,548 | +7.3% |
| Fixed assets | 21/28 | €1,765,424 | €1,765,424 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,762,924 | €1,762,924 | = | 0.0% |
| Land and buildings | 22 | €1,762,924 | €1,762,924 | = | 0.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €651,912 | €829,460 | +€177,548 | +27.2% |
| Amounts receivable within one year | 40/41 | €651,912 | €829,460 | +€177,548 | +27.2% |
| Trade receivables | 40 | €25,906 | €113,968 | +€88,062 | +339.9% |
| Other amounts receivable | 41 | €626,006 | €715,492 | +€89,486 | +14.3% |
| Total equity and liabilities | 10/49 | €2,417,336 | €2,594,884 | +€177,548 | +7.3% |
| Equity | 10/15 | €2,311,086 | €2,398,636 | +€87,550 | +3.8% |
| Contributions | 10/11 | €500,004 | €500,004 | = | 0.0% |
| Capital | 10 | €500,004 | €500,004 | = | 0.0% |
| Issued capital | 100 | €500,004 | €500,004 | = | 0.0% |
| Reserves | 13 | €50,004 | €92,104 | +€42,100 | +84.2% |
| Non-distributable reserves | 130/1 | €50,004 | €50,004 | = | 0.0% |
| Legal reserve | 130 | €50,004 | €50,004 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €42,100 | +€42,100 | |
| Profit (loss) carried forward | 14 | €1,761,078 | €1,806,528 | +€45,450 | +2.6% |
| Amounts payable | 17/49 | €106,250 | €196,248 | +€89,998 | +84.7% |
| Amounts payable within one year | 42/48 | €106,250 | €196,248 | +€89,998 | +84.7% |
| Trade debts | 44 | €15,130 | €32,540 | +€17,409 | +115.1% |
| Suppliers | 440/4 | €15,130 | €32,540 | +€17,409 | +115.1% |
| Taxes, remuneration and social security | 45 | €1,120 | €3,708 | +€2,589 | +231.2% |
| Taxes | 450/3 | €1,120 | €3,708 | +€2,589 | +231.2% |
| Other amounts payable | 47/48 | €90,000 | €160,000 | +€70,000 | +77.8% |
| Operating income | 70/76A | €341,903 | €341,903 | = | 0.0% |
| Turnover | 70 | €341,903 | €341,903 | = | 0.0% |
| Operating charges | 60/66A | €279,189 | €112,146 | -€167,043 | -59.8% |
| Services and other goods | 61 | €279,071 | €112,026 | -€167,045 | -59.9% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Operating profit (loss) | 9901 | €62,715 | €229,758 | +€167,043 | +266.4% |
| Financial income | 75/76B | €31,783 | €36,812 | +€5,029 | +15.8% |
| Recurring financial income | 75 | €31,783 | €36,812 | +€5,029 | +15.8% |
| Income from current assets | 751 | €31,783 | €36,812 | +€5,029 | +15.8% |
| Financial charges | 65/66B | €303 | €311 | +€8 | +2.8% |
| Recurring financial charges | 65 | €303 | €311 | +€8 | +2.8% |
| Debt charges | 650 | €37 | - | -€37 | |
| Other financial charges | 652/9 | €266 | €311 | +€45 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €94,195 | €266,258 | +€172,063 | +182.7% |
| Income taxes | 67/77 | €1,120 | €28,708 | +€27,589 | +2464.3% |
| Taxes | 670/3 | €1,120 | €28,708 | +€27,589 | +2464.3% |
| Profit (loss) for the period | 9904 | €93,076 | €237,550 | +€144,475 | +155.2% |
| Transfer to tax-exempt reserves | 689 | - | €42,100 | +€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,076 | €195,450 | +€102,375 | +110.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.