Diamond Co: 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 Co
Largest movements
- Cash +€55,362
up €55,362 (+90831.4%), from €61 to €55,423
mainly Net result for the year (+€253,472) and Other debts (+€62,362)
- Other debts +€62,362
up €62,362 (+24.3%), from €256,111 to €318,472
- Financial income +€42,588
up €42,588 (+29.0%), from €146,998 to €189,586
- Goods and materials -€35,000
down €35,000 (-100.0%), from €35,000 to €0
- Turnover -€21,490
down €21,490 (-25.0%), from €85,856 to €64,365
- Services and other goods -€6,273
down €6,273 (-94.6%), from €6,634 to €361
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 | €1,501,061 | €1,556,423 | +€55,362 | +3.7% |
| Fixed assets | 21/28 | €1,501,000 | €1,501,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,501,000 | €1,501,000 | = | 0.0% |
| Affiliated companies | 280/1 | €1,501,000 | €1,501,000 | = | 0.0% |
| Participating interests | 280 | €1,501,000 | €1,501,000 | = | 0.0% |
| Current assets | 29/58 | €61 | €55,423 | +€55,362 | +90831.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €61 | €55,423 | +€55,362 | +90831.4% |
| Total equity and liabilities | 10/49 | €1,501,061 | €1,556,423 | +€55,362 | +3.7% |
| Equity | 10/15 | €1,237,950 | €1,237,950 | = | 0.0% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €37,950 | €37,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,273 | €17,273 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,273 | €17,273 | = | 0.0% |
| Distributable reserves | 133 | €20,678 | €20,678 | = | 0.0% |
| Amounts payable | 17/49 | €263,111 | €318,472 | +€55,362 | +21.0% |
| Amounts payable within one year | 42/48 | €263,111 | €318,472 | +€55,362 | +21.0% |
| Trade debts | 44 | €7,000 | €0 | -€7,000 | -100.0% |
| Suppliers | 440/4 | €7,000 | €0 | -€7,000 | -100.0% |
| Other amounts payable | 47/48 | €256,111 | €318,472 | +€62,362 | +24.3% |
| Operating income | 70/76A | €85,856 | €64,365 | -€21,490 | -25.0% |
| Turnover | 70 | €85,856 | €64,365 | -€21,490 | -25.0% |
| Operating charges | 60/66A | €41,743 | €479 | -€41,264 | -98.9% |
| Goods for resale, raw materials and consumables | 60 | €35,000 | €0 | -€35,000 | -100.0% |
| Purchases | 600/8 | €35,000 | €0 | -€35,000 | -100.0% |
| Services and other goods | 61 | €6,634 | €361 | -€6,273 | -94.6% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Operating profit (loss) | 9901 | €44,113 | €63,887 | +€19,774 | +44.8% |
| Financial income | 75/76B | €146,998 | €189,586 | +€42,588 | +29.0% |
| Recurring financial income | 75 | €146,998 | €189,586 | +€42,588 | +29.0% |
| Income from financial fixed assets | 750 | €146,998 | €189,586 | +€42,588 | +29.0% |
| Financial charges | 65/66B | €0 | €0 | -€0 | -100.0% |
| Recurring financial charges | 65 | €0 | €0 | -€0 | -100.0% |
| Other financial charges | 652/9 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €191,111 | €253,472 | +€62,362 | +32.6% |
| Profit (loss) for the period | 9904 | €191,111 | €253,472 | +€62,362 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €191,111 | €253,472 | +€62,362 | +32.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.