Diamond: 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.
Diamond
Largest movements
- Cash +€16,159
up €16,159 (+30.6%), from €52,780 to €68,939
mainly Net result for the year (+€30,756) and Depreciation (+€13,632)
- Receivables within one year +€5,932
up €5,932 (+57.0%), from €10,400 to €16,332
of which Other amounts receivable: +€4,492
- Tangible fixed assets +€5,368
up €5,368 (+29.6%), from €18,157 to €23,525
of which Furniture and vehicles: +€6,672
- Profit (loss) carried forward +€30,756
up €30,756 (+264.2%), from €11,639 to €42,395
- Trade debts -€10,155
down €10,155 (-72.8%), from €13,940 to €3,785
- Tax, wage and social debts +€6,109
up €6,109 (+85.2%), from €7,166 to €13,275
- Gross operating margin +€37,413
up €37,413 (+189.9%), from €19,700 to €57,112
- Taxes +€8,746
up €8,746 (+338.7%), from €2,582 to €11,328
- Depreciation +€4,470
up €4,470 (+48.8%), from €9,162 to €13,632
- Other operating charges -€834
down €834 (-41.5%), from €2,009 to €1,175
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 | €88,309 | €115,019 | +€26,709 | +30.2% |
| Fixed assets | 21/28 | €20,157 | €24,525 | +€4,368 | +21.7% |
| Intangible fixed assets | 21 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Tangible fixed assets | 22/27 | €18,157 | €23,525 | +€5,368 | +29.6% |
| Plant, machinery and equipment | 23 | €3,913 | €2,609 | -€1,304 | -33.3% |
| Furniture and vehicles | 24 | €14,243 | €20,916 | +€6,672 | +46.8% |
| Current assets | 29/58 | €68,153 | €90,494 | +€22,342 | +32.8% |
| Stocks and contracts in progress | 3 | €4,973 | €5,224 | +€251 | +5.0% |
| Stocks | 30/36 | €4,973 | €5,224 | +€251 | +5.0% |
| Amounts receivable within one year | 40/41 | €10,400 | €16,332 | +€5,932 | +57.0% |
| Trade receivables | 40 | - | €1,440 | +€1,440 | |
| Other amounts receivable | 41 | €10,400 | €14,892 | +€4,492 | +43.2% |
| Cash at bank and in hand | 54/58 | €52,780 | €68,939 | +€16,159 | +30.6% |
| Total equity and liabilities | 10/49 | €88,309 | €115,019 | +€26,709 | +30.2% |
| Equity | 10/15 | €32,203 | €62,959 | +€30,756 | +95.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,972 | €1,972 | = | 0.0% |
| Distributable reserves | 133 | €1,972 | €1,972 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,639 | €42,395 | +€30,756 | +264.2% |
| Amounts payable | 17/49 | €56,106 | €52,060 | -€4,046 | -7.2% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,106 | €17,060 | -€4,046 | -19.2% |
| Trade debts | 44 | €13,940 | €3,785 | -€10,155 | -72.8% |
| Suppliers | 440/4 | €13,940 | €3,785 | -€10,155 | -72.8% |
| Taxes, remuneration and social security | 45 | €7,166 | €13,275 | +€6,109 | +85.2% |
| Taxes | 450/3 | €7,166 | €13,275 | +€6,109 | +85.2% |
| Remuneration, social security and pensions | 62 | - | €99 | +€99 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,162 | €13,632 | +€4,470 | +48.8% |
| Other operating charges | 640/8 | €2,009 | €1,175 | -€834 | -41.5% |
| Gross operating margin | 9900 | €19,700 | €57,112 | +€37,413 | +189.9% |
| Operating profit (loss) | 9901 | €8,528 | €42,206 | +€33,677 | +394.9% |
| Financial income | 75/76B | €0 | €1 | +€0 | +440.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +440.0% |
| Financial charges | 65/66B | €196 | €122 | -€74 | -37.6% |
| Recurring financial charges | 65 | €196 | €122 | -€74 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €8,333 | €42,084 | +€33,751 | +405.1% |
| Income taxes | 67/77 | €2,582 | €11,328 | +€8,746 | +338.7% |
| Profit (loss) for the period | 9904 | €5,751 | €30,756 | +€25,005 | +434.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,751 | €30,756 | +€25,005 | +434.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.