DIAMO: 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.
DIAMO
Largest movements
- Cash +€5,874
up €5,874 (+91.7%), from €6,404 to €12,278
mainly Net result for the year (+€6,257) and Tax, wage and social debts (+€1,317)
- Receivables within one year +€3,356
new in 2025: €3,356
- Tangible fixed assets -€1,141
down €1,141 (-24.8%), from €4,611 to €3,469
of which Plant, machinery and equipment: -€877
- Profit (loss) carried forward +€6,257
up €6,257 (+5.2%), from -€119,851 to -€113,593
- Tax, wage and social debts +€1,317
up €1,317 (+130.1%), from €1,012 to €2,329
of which Remuneration and social security: +€1,019
- Other debts +€1,217
up €1,217 (+2.2%), from €55,795 to €57,012
- Trade debts -€702
down €702 (-23.0%), from €3,057 to €2,355
- Turnover +€23,250
up €23,250 (+26.1%), from €89,072 to €112,322
- Gross operating margin +€12,791
up €12,791 (+31.5%), from €40,599 to €53,391
- Purchases and services +€10,458
up €10,458 (+21.6%), from €48,473 to €58,932
- Taxes +€1,815
new in 2025: €1,815
- Staff costs -€1,444
down €1,444 (-3.2%), from €45,614 to €44,171
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 | €11,014 | €19,103 | +€8,089 | +73.4% |
| Fixed assets | 21/28 | €4,611 | €3,469 | -€1,141 | -24.8% |
| Tangible fixed assets | 22/27 | €4,611 | €3,469 | -€1,141 | -24.8% |
| Plant, machinery and equipment | 23 | €3,686 | €2,809 | -€877 | -23.8% |
| Furniture and vehicles | 24 | €925 | €661 | -€264 | -28.6% |
| Current assets | 29/58 | €6,404 | €15,634 | +€9,230 | +144.1% |
| Amounts receivable within one year | 40/41 | - | €3,356 | +€3,356 | |
| Trade receivables | 40 | - | €3,356 | +€3,356 | |
| Cash at bank and in hand | 54/58 | €6,404 | €12,278 | +€5,874 | +91.7% |
| Total equity and liabilities | 10/49 | €11,014 | €19,103 | +€8,089 | +73.4% |
| Equity | 10/15 | -€48,849 | -€42,592 | +€6,257 | +12.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €9,002 | €9,002 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €5,903 | €5,903 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,851 | -€113,593 | +€6,257 | +5.2% |
| Amounts payable | 17/49 | €59,863 | €61,695 | +€1,832 | +3.1% |
| Amounts payable within one year | 42/48 | €59,863 | €61,695 | +€1,832 | +3.1% |
| Trade debts | 44 | €3,057 | €2,355 | -€702 | -23.0% |
| Suppliers | 440/4 | €3,057 | €2,355 | -€702 | -23.0% |
| Taxes, remuneration and social security | 45 | €1,012 | €2,329 | +€1,317 | +130.1% |
| Taxes | 450/3 | €1,012 | €1,310 | +€298 | +29.4% |
| Remuneration and social security | 454/9 | - | €1,019 | +€1,019 | |
| Other amounts payable | 47/48 | €55,795 | €57,012 | +€1,217 | +2.2% |
| Turnover | 70 | €89,072 | €112,322 | +€23,250 | +26.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €48,473 | €58,932 | +€10,458 | +21.6% |
| Remuneration, social security and pensions | 62 | €45,614 | €44,171 | -€1,444 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €879 | €1,141 | +€262 | +29.8% |
| Gross operating margin | 9900 | €40,599 | €53,391 | +€12,791 | +31.5% |
| Operating profit (loss) | 9901 | -€5,895 | €8,079 | +€13,973 | |
| Financial charges | 65/66B | €10 | €7 | -€3 | -33.5% |
| Recurring financial charges | 65 | €10 | €7 | -€3 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,904 | €8,072 | +€13,977 | |
| Income taxes | 67/77 | - | €1,815 | +€1,815 | |
| Profit (loss) for the period | 9904 | -€5,904 | €6,257 | +€12,162 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,904 | €6,257 | +€12,162 |
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.