DIAMOND CHICKEN: 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 CHICKEN
Largest movements
- Stocks and contracts -€189,000
down €189,000 (-51.9%), from €364,000 to €175,000
- Receivables within one year -€32,508
down €32,508 (-6.6%), from €494,143 to €461,635
of which Trade receivables: -€53,479
- Cash +€25,842
up €25,842 (+34.4%), from €75,091 to €100,933
mainly Stocks and contracts (+€189,000) and Tax, wage and social debts (+€60,773)
- Trade debts -€160,701
down €160,701 (-30.6%), from €524,904 to €364,204
- Profit (loss) carried forward -€67,838
down €67,838 (-25.6%), from €265,121 to €197,284
- Tax, wage and social debts +€60,773
new in 2025: €60,773
- Debts after one year -€50,000
down €50,000 (-80.0%), from €62,500 to €12,500
- Accrued charges and deferred income +€18,621
up €18,621 (+4416.0%), from €422 to €19,043
- Gross operating margin -€198,773
down €198,773 (-92.9%), from €213,990 to €15,217
- Taxes +€61,027
new in 2025: €61,027
- Write-downs +€44,632
new in 2025: €44,632
- Financial income +€26,515
up €26,515 (+3153.4%), from €841 to €27,356
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 | €934,459 | €739,482 | -€194,978 | -20.9% |
| Fixed assets | 21/28 | €385 | - | -€385 | |
| Tangible fixed assets | 22/27 | €292 | - | -€292 | |
| Plant, machinery and equipment | 23 | €292 | - | -€292 | |
| Financial fixed assets | 28 | €93 | - | -€93 | |
| Current assets | 29/58 | €934,075 | €739,482 | -€194,593 | -20.8% |
| Stocks and contracts in progress | 3 | €364,000 | €175,000 | -€189,000 | -51.9% |
| Stocks | 30/36 | €364,000 | €175,000 | -€189,000 | -51.9% |
| Amounts receivable within one year | 40/41 | €494,143 | €461,635 | -€32,508 | -6.6% |
| Trade receivables | 40 | €434,639 | €381,161 | -€53,479 | -12.3% |
| Other amounts receivable | 41 | €59,503 | €80,475 | +€20,971 | +35.2% |
| Cash at bank and in hand | 54/58 | €75,091 | €100,933 | +€25,842 | +34.4% |
| Deferred charges and accrued income | 490/1 | €841 | €1,914 | +€1,073 | +127.6% |
| Total equity and liabilities | 10/49 | €934,459 | €739,482 | -€194,978 | -20.9% |
| Equity | 10/15 | €285,581 | €217,744 | -€67,838 | -23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €265,121 | €197,284 | -€67,838 | -25.6% |
| Amounts payable | 17/49 | €648,878 | €521,738 | -€127,140 | -19.6% |
| Amounts payable after more than one year | 17 | €62,500 | €12,500 | -€50,000 | -80.0% |
| Financial debts | 170/4 | €62,500 | €12,500 | -€50,000 | -80.0% |
| Amounts payable within one year | 42/48 | €585,957 | €490,196 | -€95,761 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €54,167 | +€4,167 | +8.3% |
| Trade debts | 44 | €524,904 | €364,204 | -€160,701 | -30.6% |
| Suppliers | 440/4 | €524,904 | €364,204 | -€160,701 | -30.6% |
| Taxes, remuneration and social security | 45 | - | €60,773 | +€60,773 | |
| Taxes | 450/3 | - | €60,773 | +€60,773 | |
| Other amounts payable | 47/48 | €11,053 | €11,053 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €422 | €19,043 | +€18,621 | +4416.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,228 | €292 | -€1,936 | -86.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €44,632 | +€44,632 | |
| Other operating charges | 640/8 | €171 | €1,936 | +€1,765 | +1031.9% |
| Gross operating margin | 9900 | €213,990 | €15,217 | -€198,773 | -92.9% |
| Operating profit (loss) | 9901 | €211,591 | -€31,643 | -€243,234 | |
| Financial income | 75/76B | €841 | €27,356 | +€26,515 | +3153.4% |
| Recurring financial income | 75 | €841 | €27,356 | +€26,515 | +3153.4% |
| Financial charges | 65/66B | €1,191 | €2,524 | +€1,334 | +112.0% |
| Recurring financial charges | 65 | €1,191 | €924 | -€266 | -22.4% |
| Non-recurring financial charges | 66B | - | €1,600 | +€1,600 | |
| Profit (loss) for the period before taxes | 9903 | €211,241 | -€6,811 | -€218,052 | |
| Income taxes | 67/77 | - | €61,027 | +€61,027 | |
| Profit (loss) for the period | 9904 | €211,241 | -€67,838 | -€279,079 | |
| Profit (loss) for the period to be appropriated | 9905 | €211,241 | -€67,838 | -€279,079 |
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 10 October 2026 via checked.be.