Diamond Asia Diffusion: 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.
Diamond Asia Diffusion
Largest movements
- Stocks and contracts +€30,391
up €30,391 (+26.8%), from €113,609 to €144,000
- Tangible fixed assets -€29,617
down €29,617 (-15.4%), from €192,199 to €162,582
of which Land and buildings: -€18,057
- Cash -€23,963
down €23,963 (-19.0%), from €125,793 to €101,830
mainly Contributions, distributions and other (-€51,890) and Stocks and contracts (-€30,391)
- Receivables within one year -€11,057
down €11,057 (-24.6%), from €45,001 to €33,944
of which Trade receivables: -€19,593
- Advances received -€23,967
down €23,967 (-100%), from €23,967 to €0
- Tax, wage and social debts +€18,971
up €18,971 (+149%), from €12,707 to €31,679
- Debts after one year -€13,291
down €13,291 (-19.8%), from €67,023 to €53,732
- Current portion of long-term debt -€8,504
down €8,504 (-39.0%), from €21,794 to €13,291
- Reserves -€7,757
down €7,757 (-2.8%), from €278,392 to €270,635
- Gross operating margin +€13,169
up €13,169 (+13.5%), from €97,732 to €110,901
- Taxes +€3,289
up €3,289 (+16.1%), from €20,444 to €23,733
- Write-downs +€1,190
new in 2025: €1,190
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 | €478,159 | €445,904 | -€32,254 | -6.7% |
| Fixed assets | 21/28 | €192,399 | €162,782 | -€29,617 | -15.4% |
| Tangible fixed assets | 22/27 | €192,199 | €162,582 | -€29,617 | -15.4% |
| Land and buildings | 22 | €154,041 | €135,984 | -€18,057 | -11.7% |
| Plant, machinery and equipment | 23 | €1,814 | €967 | -€847 | -46.7% |
| Furniture and vehicles | 24 | €36,344 | €25,630 | -€10,714 | -29.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €285,760 | €283,123 | -€2,637 | -0.9% |
| Stocks and contracts in progress | 3 | €113,609 | €144,000 | +€30,391 | +26.8% |
| Stocks | 30/36 | €113,609 | €144,000 | +€30,391 | +26.8% |
| Amounts receivable within one year | 40/41 | €45,001 | €33,944 | -€11,057 | -24.6% |
| Trade receivables | 40 | €42,601 | €23,008 | -€19,593 | -46.0% |
| Other amounts receivable | 41 | €2,400 | €10,936 | +€8,536 | +356% |
| Cash at bank and in hand | 54/58 | €125,793 | €101,830 | -€23,963 | -19.0% |
| Deferred charges and accrued income | 490/1 | €1,357 | €3,349 | +€1,992 | +147% |
| Total equity and liabilities | 10/49 | €478,159 | €445,904 | -€32,254 | -6.7% |
| Equity | 10/15 | €311,858 | €304,101 | -€7,757 | -2.5% |
| Contributions | 10/11 | €33,466 | €33,466 | = | 0.0% |
| Reserves | 13 | €278,392 | €270,635 | -€7,757 | -2.8% |
| Distributable reserves | 133 | €278,392 | €270,635 | -€7,757 | -2.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €166,301 | €141,804 | -€24,497 | -14.7% |
| Amounts payable after more than one year | 17 | €67,023 | €53,732 | -€13,291 | -19.8% |
| Financial debts | 170/4 | €67,023 | €53,732 | -€13,291 | -19.8% |
| Amounts payable within one year | 42/48 | €99,278 | €88,071 | -€11,207 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €21,794 | €13,291 | -€8,504 | -39.0% |
| Trade debts | 44 | €10,429 | €6,904 | -€3,524 | -33.8% |
| Suppliers | 440/4 | €10,429 | €6,904 | -€3,524 | -33.8% |
| Advances received on contracts in progress | 46 | €23,967 | €0 | -€23,967 | -100% |
| Taxes, remuneration and social security | 45 | €12,707 | €31,679 | +€18,971 | +149% |
| Taxes | 450/3 | €12,707 | €31,679 | +€18,971 | +149% |
| Other amounts payable | 47/48 | €30,381 | €36,198 | +€5,817 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,313 | €33,439 | +€126 | +0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,190 | +€1,190 | |
| Other operating charges | 640/8 | €3,358 | €3,514 | +€156 | +4.6% |
| Gross operating margin | 9900 | €97,732 | €110,901 | +€13,169 | +13.5% |
| Operating profit (loss) | 9901 | €61,060 | €72,758 | +€11,697 | +19.2% |
| Financial income | 75/76B | €2 | €263 | +€261 | +13,051% |
| Recurring financial income | 75 | €2 | €263 | +€261 | +13,051% |
| Financial charges | 65/66B | €5,142 | €5,156 | +€14 | +0.3% |
| Recurring financial charges | 65 | €5,142 | €5,156 | +€14 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €55,920 | €67,865 | +€11,945 | +21.4% |
| Income taxes | 67/77 | €20,444 | €23,733 | +€3,289 | +16.1% |
| Profit (loss) for the period | 9904 | €35,477 | €44,133 | +€8,656 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,477 | €44,133 | +€8,656 | +24.4% |
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 14 October 2026 via checked.be.