DIAMOND CENTER: 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.
What changed
DIAMOND CENTER
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€220,147
2024 · -€152,758-€67,389
Equity
€16.2m
2024 · €16.4m-€220,147
Cash
€338,953
2024 · €352,284-€13,331
Balance sheet total
€16.7m
2024 · €16.9m-€204,940
Largest movements
Assets
- Tangible fixed assets -€466,193
down €466,193 (-3.5%), from €13.2m to €12.7m
of which Land and buildings: -€474,328
- Receivables within one year +€274,649
up €274,649 (+8.2%), from €3.4m to €3.6m
of which Other amounts receivable: +€265,855
Equity and liabilities
- Profit (loss) carried forward -€220,147
down €220,147 (-21.2%), from €1.0m to €817,292
Income statement
- Gross operating margin -€86,724
down €86,724 (-7.9%), from €1.1m to €1.0m
- Financial income +€40,603
up €40,603 (+24.4%), from €166,301 to €206,903
- Staff costs +€11,819
up €11,819 (+1.8%), from €638,873 to €650,692
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.
Result 2024
-€152,758
Gross operating margin
-€86,724
Staff costs
-€11,819
Depreciation
-€2,609
Other operating charges
-€10,816
Other operating items
+€871
Financial income
+€40,603
Financial charges
+€3,105
Result 2025
-€220,147
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€36,771
Investment
-€50,102
Financing
€0
Cash 2024
€352,284
From operations (derived)
+€36,771
Net result for the year
-€220,147
Depreciation
+€516,295
Receivables within one year
-€274,649
Smaller working-capital items
-€365
Trade debts
+€31,473
Tax, wage and social debts
+€2,574
Advances received
-€18,410
Investment (derived)
-€50,102
Investment in fixed assets (net)
-€50,102
Cash 2025
€338,953
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,939,373 | €16,734,434 | -€204,940 | -1.2% |
| Fixed assets | 21/28 | €13,236,062 | €12,769,869 | -€466,193 | -3.5% |
| Tangible fixed assets | 22/27 | €13,215,946 | €12,749,752 | -€466,193 | -3.5% |
| Land and buildings | 22 | €12,865,206 | €12,390,879 | -€474,328 | -3.7% |
| Plant, machinery and equipment | 23 | €350,739 | €358,874 | +€8,134 | +2.3% |
| Financial fixed assets | 28 | €20,116 | €20,116 | = | 0.0% |
| Current assets | 29/58 | €3,703,311 | €3,964,565 | +€261,254 | +7.1% |
| Amounts receivable within one year | 40/41 | €3,350,963 | €3,625,612 | +€274,649 | +8.2% |
| Trade receivables | 40 | €99,459 | €108,253 | +€8,794 | +8.8% |
| Other amounts receivable | 41 | €3,251,504 | €3,517,358 | +€265,855 | +8.2% |
| Cash at bank and in hand | 54/58 | €352,284 | €338,953 | -€13,331 | -3.8% |
| Deferred charges and accrued income | 490/1 | €64 | - | -€64 | |
| Total equity and liabilities | 10/49 | €16,939,373 | €16,734,434 | -€204,940 | -1.2% |
| Equity | 10/15 | €16,372,660 | €16,152,513 | -€220,147 | -1.3% |
| Contributions | 10/11 | €15,208,500 | €15,208,500 | = | 0.0% |
| Reserves | 13 | €126,722 | €126,722 | = | 0.0% |
| Distributable reserves | 133 | €126,722 | €126,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,037,438 | €817,292 | -€220,147 | -21.2% |
| Amounts payable | 17/49 | €566,713 | €581,920 | +€15,207 | +2.7% |
| Amounts payable within one year | 42/48 | €534,455 | €550,091 | +€15,636 | +2.9% |
| Trade debts | 44 | €52,156 | €83,629 | +€31,473 | +60.3% |
| Suppliers | 440/4 | €52,156 | €83,629 | +€31,473 | +60.3% |
| Advances received on contracts in progress | 46 | €425,279 | €406,869 | -€18,410 | -4.3% |
| Taxes, remuneration and social security | 45 | €55,169 | €57,743 | +€2,574 | +4.7% |
| Taxes | 450/3 | €1,341 | €2,338 | +€997 | +74.4% |
| Remuneration and social security | 454/9 | €53,828 | €55,405 | +€1,577 | +2.9% |
| Other amounts payable | 47/48 | €1,850 | €1,850 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €32,259 | €31,829 | -€429 | -1.3% |
| Non-recurring operating income | 76A | €611 | €970 | +€358 | +58.6% |
| Remuneration, social security and pensions | 62 | €638,873 | €650,692 | +€11,819 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €513,686 | €516,295 | +€2,609 | +0.5% |
| Other operating charges | 640/8 | €265,207 | €276,023 | +€10,816 | +4.1% |
| Non-recurring operating charges | 66A | €1,110 | €239 | -€871 | -78.5% |
| Gross operating margin | 9900 | €1,102,923 | €1,016,199 | -€86,724 | -7.9% |
| Operating profit (loss) | 9901 | -€315,953 | -€427,050 | -€111,097 | -35.2% |
| Financial income | 75/76B | €166,301 | €206,903 | +€40,603 | +24.4% |
| Recurring financial income | 75 | €166,301 | €206,903 | +€40,603 | +24.4% |
| Financial charges | 65/66B | €3,105 | - | -€3,105 | |
| Recurring financial charges | 65 | €3,105 | - | -€3,105 | |
| Profit (loss) for the period before taxes | 9903 | -€152,758 | -€220,147 | -€67,389 | -44.1% |
| Profit (loss) for the period | 9904 | -€152,758 | -€220,147 | -€67,389 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€152,758 | -€220,147 | -€67,389 | -44.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.