DIAMOND CARD: 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 CARD
Largest movements
- Cash -€33,821
down €33,821 (-29.4%), from €114,878 to €81,057
mainly Net result for the year (-€27,754) and Investment in fixed assets (net) (-€14,695)
- Tangible fixed assets +€4,371
up €4,371 (+17.3%), from €25,328 to €29,699
of which Plant, machinery and equipment: +€11,452
- Profit (loss) carried forward -€27,754
new in 2025: -€27,754
- Other debts -€5,551
down €5,551 (-17.6%), from €31,482 to €25,931
- Tax, wage and social debts +€2,868
new in 2025: €2,868
- Gross operating margin -€235,935
down €235,935, from €219,266 to -€16,669
- Taxes -€37,509
no longer reported in 2025 (was €37,509)
- Depreciation +€7,151
up €7,151 (+225%), from €3,173 to €10,323
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 | €165,857 | €136,600 | -€29,257 | -17.6% |
| Fixed assets | 21/28 | €25,378 | €29,749 | +€4,371 | +17.2% |
| Tangible fixed assets | 22/27 | €25,328 | €29,699 | +€4,371 | +17.3% |
| Plant, machinery and equipment | 23 | €1,640 | €13,091 | +€11,452 | +698% |
| Furniture and vehicles | 24 | €23,688 | €16,608 | -€7,080 | -29.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €140,479 | €106,851 | -€33,628 | -23.9% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,859 | €24,088 | +€229 | +1.0% |
| Trade receivables | 40 | €10,009 | €10,901 | +€892 | +8.9% |
| Other amounts receivable | 41 | €13,850 | €13,187 | -€663 | -4.8% |
| Cash at bank and in hand | 54/58 | €114,878 | €81,057 | -€33,821 | -29.4% |
| Deferred charges and accrued income | 490/1 | €742 | €706 | -€36 | -4.8% |
| Total equity and liabilities | 10/49 | €165,857 | €136,600 | -€29,257 | -17.6% |
| Equity | 10/15 | €114,957 | €87,203 | -€27,754 | -24.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €96,365 | €96,365 | = | 0.0% |
| Distributable reserves | 133 | €96,365 | €96,365 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€27,754 | -€27,754 | |
| Amounts payable | 17/49 | €50,900 | €49,397 | -€1,503 | -3.0% |
| Amounts payable within one year | 42/48 | €50,900 | €49,397 | -€1,503 | -3.0% |
| Trade debts | 44 | €19,418 | €20,597 | +€1,180 | +6.1% |
| Suppliers | 440/4 | €18,861 | €19,627 | +€766 | +4.1% |
| Bills of exchange payable | 441 | €557 | €970 | +€413 | +74.2% |
| Taxes, remuneration and social security | 45 | - | €2,868 | +€2,868 | |
| Taxes | 450/3 | - | €2,868 | +€2,868 | |
| Other amounts payable | 47/48 | €31,482 | €25,931 | -€5,551 | -17.6% |
| Non-recurring operating income | 76A | €233,903 | - | -€233,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,173 | €10,323 | +€7,151 | +225% |
| Other operating charges | 640/8 | €2,219 | €524 | -€1,696 | -76.4% |
| Gross operating margin | 9900 | €219,266 | -€16,669 | -€235,935 | |
| Operating profit (loss) | 9901 | €213,874 | -€27,516 | -€241,390 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €579 | €237 | -€342 | -59.0% |
| Recurring financial charges | 65 | €579 | €237 | -€342 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €213,296 | -€27,754 | -€241,050 | |
| Income taxes | 67/77 | €37,509 | - | -€37,509 | |
| Profit (loss) for the period | 9904 | €175,787 | -€27,754 | -€203,541 | |
| Profit (loss) for the period to be appropriated | 9905 | €175,787 | -€27,754 | -€203,541 |
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 21 October 2026 via checked.be.