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
- Intangible fixed assets +€28,570
new in 2025: €28,570
- Tangible fixed assets +€24,202
new in 2025: €24,202
of which Plant, machinery and equipment: +€17,897
- Stocks and contracts +€5,100
new in 2025: €5,100
- Receivables within one year +€2,868
up €2,868 (+1,318%), from €218 to €3,085
of which Other amounts receivable: +€2,804
- Cash +€2,583
up €2,583 (+716%), from €361 to €2,944
mainly Other debts (+€67,700) and Trade debts (+€8,223)
- Other debts +€67,700
up €67,700 (+488%), from €13,885 to €81,585
- Profit (loss) carried forward -€17,042
down €17,042 (-53.4%), from -€31,907 to -€48,949
- Trade debts +€8,223
new in 2025: €8,223
- Tax, wage and social debts +€4,375
new in 2025: €4,375
of which Taxes: +€2,913
- Staff costs +€5,752
new in 2025: €5,752
- Depreciation +€5,061
up €5,061 (+3,114%), from €163 to €5,223
- Gross operating margin -€2,997
down €2,997 (-183%), from -€1,636 to -€4,633
- Financial charges +€518
up €518 (+1,151%), from €45 to €563
- Other operating charges +€461
up €461 (+87.6%), from €526 to €988
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €578 | €63,948 | +€63,370 | +10,956% |
| Fixed assets | 21/28 | - | €52,772 | +€52,772 | |
| Intangible fixed assets | 21 | - | €28,570 | +€28,570 | |
| Tangible fixed assets | 22/27 | - | €24,202 | +€24,202 | |
| Plant, machinery and equipment | 23 | - | €17,897 | +€17,897 | |
| Furniture and vehicles | 24 | - | €6,305 | +€6,305 | |
| Current assets | 29/58 | €578 | €11,177 | +€10,598 | +1,832% |
| Stocks and contracts in progress | 3 | - | €5,100 | +€5,100 | |
| Stocks | 30/36 | - | €5,100 | +€5,100 | |
| Amounts receivable within one year | 40/41 | €218 | €3,085 | +€2,868 | +1,318% |
| Trade receivables | 40 | - | €63 | +€63 | |
| Other amounts receivable | 41 | €218 | €3,022 | +€2,804 | +1,289% |
| Cash at bank and in hand | 54/58 | €361 | €2,944 | +€2,583 | +716% |
| Deferred charges and accrued income | 490/1 | - | €47 | +€47 | |
| Total equity and liabilities | 10/49 | €578 | €63,948 | +€63,370 | +10,956% |
| Equity | 10/15 | -€13,307 | -€30,349 | -€17,042 | -128% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,907 | -€48,949 | -€17,042 | -53.4% |
| Amounts payable | 17/49 | €13,885 | €94,297 | +€80,412 | +579% |
| Amounts payable within one year | 42/48 | €13,885 | €94,183 | +€80,298 | +578% |
| Trade debts | 44 | - | €8,223 | +€8,223 | |
| Suppliers | 440/4 | - | €8,223 | +€8,223 | |
| Taxes, remuneration and social security | 45 | - | €4,375 | +€4,375 | |
| Taxes | 450/3 | - | €2,913 | +€2,913 | |
| Remuneration and social security | 454/9 | - | €1,461 | +€1,461 | |
| Other amounts payable | 47/48 | €13,885 | €81,585 | +€67,700 | +488% |
| Accrued charges and deferred income | 492/3 | - | €114 | +€114 | |
| Remuneration, social security and pensions | 62 | - | €5,752 | +€5,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163 | €5,223 | +€5,061 | +3,114% |
| Other operating charges | 640/8 | €526 | €988 | +€461 | +87.6% |
| Gross operating margin | 9900 | -€1,636 | -€4,633 | -€2,997 | -183% |
| Operating profit (loss) | 9901 | -€2,324 | -€16,595 | -€14,271 | -614% |
| Financial income | 75/76B | - | €117 | +€117 | |
| Recurring financial income | 75 | - | €117 | +€117 | |
| Financial charges | 65/66B | €45 | €563 | +€518 | +1,151% |
| Recurring financial charges | 65 | €45 | €563 | +€518 | +1,151% |
| Profit (loss) for the period before taxes | 9903 | -€2,369 | -€17,042 | -€14,673 | -619% |
| Profit (loss) for the period | 9904 | -€2,369 | -€17,042 | -€14,673 | -619% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,369 | -€17,042 | -€14,673 | -619% |
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 28 October 2026 via checked.be.