DIAMOND CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€83,343
up €83,343 (+46.2%), from €180,588 to €263,931
of which Trade receivables: +€85,199
- Current investments -€39,952
down €39,952 (-98.7%), from €40,475 to €523
- Cash +€37,212
up €37,212 (+1,203%), from €3,092 to €40,304
mainly Current investments (+€39,952) and Net result for the year (+€37,107)
- Tangible fixed assets -€9,762
down €9,762 (-25.9%), from €37,758 to €27,996
- Reserves +€46,489
up €46,489 (+56.6%), from €82,203 to €128,692
- Tax, wage and social debts +€23,161
up €23,161 (+501%), from €4,627 to €27,788
of which Taxes: +€18,418
- Other debts +€21,370
up €21,370 (+84.2%), from €25,385 to €46,755
- Debts after one year -€10,331
down €10,331 (-9.1%), from €113,389 to €103,058
of which Financial debts: -€10,331
- Profit (loss) carried forward -€10,215
no longer reported in 2025 (was €10,215)
- Gross operating margin +€41,018
up €41,018 (+121%), from €33,892 to €74,910
- Taxes +€12,343
up €12,343 (+384%), from €3,213 to €15,556
- Other operating charges -€3,842
down €3,842 (-68.7%), from €5,593 to €1,751
- Depreciation -€1,860
down €1,860 (-14.8%), from €12,540 to €10,680
- Financial charges +€814
up €814 (+8.5%), from €9,603 to €10,417
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 | €264,562 | €335,557 | +€70,995 | +26.8% |
| Fixed assets | 21/28 | €39,258 | €29,496 | -€9,762 | -24.9% |
| Tangible fixed assets | 22/27 | €37,758 | €27,996 | -€9,762 | -25.9% |
| Furniture and vehicles | 24 | €37,758 | €27,996 | -€9,762 | -25.9% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €225,304 | €306,061 | +€80,757 | +35.8% |
| Amounts receivable within one year | 40/41 | €180,588 | €263,931 | +€83,343 | +46.2% |
| Trade receivables | 40 | €178,732 | €263,931 | +€85,199 | +47.7% |
| Other amounts receivable | 41 | €1,856 | - | -€1,856 | |
| Current investments | 50/53 | €40,475 | €523 | -€39,952 | -98.7% |
| Cash at bank and in hand | 54/58 | €3,092 | €40,304 | +€37,212 | +1,203% |
| Deferred charges and accrued income | 490/1 | €1,149 | €1,303 | +€154 | +13.4% |
| Total equity and liabilities | 10/49 | €264,562 | €335,557 | +€70,995 | +26.8% |
| Equity | 10/15 | €111,018 | €147,292 | +€36,274 | +32.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,203 | €128,692 | +€46,489 | +56.6% |
| Distributable reserves | 133 | €82,203 | €128,692 | +€46,489 | +56.6% |
| Profit (loss) carried forward | 14 | €10,215 | - | -€10,215 | |
| Amounts payable | 17/49 | €153,544 | €188,265 | +€34,721 | +22.6% |
| Amounts payable after more than one year | 17 | €113,389 | €103,058 | -€10,331 | -9.1% |
| Financial debts | 170/4 | €18,389 | €8,058 | -€10,331 | -56.2% |
| Other amounts payable | 178/9 | €95,000 | €95,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,155 | €85,207 | +€45,052 | +112% |
| Current portion of amounts payable after more than one year | 42 | €9,877 | €10,331 | +€454 | +4.6% |
| Trade debts | 44 | €266 | €333 | +€67 | +25.2% |
| Suppliers | 440/4 | €266 | €333 | +€67 | +25.2% |
| Taxes, remuneration and social security | 45 | €4,627 | €27,788 | +€23,161 | +501% |
| Taxes | 450/3 | €4,627 | €23,045 | +€18,418 | +398% |
| Remuneration and social security | 454/9 | - | €4,743 | +€4,743 | |
| Other amounts payable | 47/48 | €25,385 | €46,755 | +€21,370 | +84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,540 | €10,680 | -€1,860 | -14.8% |
| Other operating charges | 640/8 | €5,593 | €1,751 | -€3,842 | -68.7% |
| Gross operating margin | 9900 | €33,892 | €74,910 | +€41,018 | +121% |
| Operating profit (loss) | 9901 | €15,759 | €62,479 | +€46,720 | +296% |
| Financial income | 75/76B | €238 | €601 | +€363 | +153% |
| Recurring financial income | 75 | €238 | €601 | +€363 | +153% |
| Financial charges | 65/66B | €9,603 | €10,417 | +€814 | +8.5% |
| Recurring financial charges | 65 | €9,603 | €10,417 | +€814 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €6,394 | €52,663 | +€46,269 | +724% |
| Income taxes | 67/77 | €3,213 | €15,556 | +€12,343 | +384% |
| Profit (loss) for the period | 9904 | €3,181 | €37,107 | +€33,926 | +1,067% |
| Profit (loss) for the period to be appropriated | 9905 | €3,181 | €37,107 | +€33,926 | +1,067% |
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 22 October 2026 via checked.be.