DIAMOND DREAMS: 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 DREAMS
Largest movements
- Stocks and contracts -€129,178
down €129,178 (-58.0%), from €222,825 to €93,647
- Receivables within one year -€104,161
down €104,161 (-49.4%), from €210,857 to €106,696
of which Trade receivables: -€105,787
- Cash +€49,160
up €49,160 (+21.3%), from €230,547 to €279,707
mainly Stocks and contracts (+€129,178) and Receivables within one year (+€104,161)
- Profit (loss) carried forward -€245,125
new in 2025: -€245,125
- Accrued charges and deferred income +€73,820
new in 2025: €73,820
- Trade debts -€19,255
down €19,255 (-93.7%), from €20,548 to €1,293
- Gross operating margin -€200,853
down €200,853, from €45,718 to -€155,134
- Financial charges +€88,173
up €88,173 (+1,542%), from €5,718 to €93,890
- Financial income -€39,871
down €39,871 (-72.7%), from €54,808 to €14,937
- Taxes -€3,462
down €3,462 (-91.5%), from €3,783 to €322
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 | €1,057,899 | €867,466 | -€190,433 | -18.0% |
| Fixed assets | 21/28 | €4,912 | €2,261 | -€2,652 | -54.0% |
| Tangible fixed assets | 22/27 | €4,912 | €2,261 | -€2,652 | -54.0% |
| Plant, machinery and equipment | 23 | €2,776 | €1,094 | -€1,682 | -60.6% |
| Furniture and vehicles | 24 | €2,136 | €1,167 | -€970 | -45.4% |
| Current assets | 29/58 | €1,052,987 | €865,205 | -€187,782 | -17.8% |
| Stocks and contracts in progress | 3 | €222,825 | €93,647 | -€129,178 | -58.0% |
| Stocks | 30/36 | €222,825 | €93,647 | -€129,178 | -58.0% |
| Amounts receivable within one year | 40/41 | €210,857 | €106,696 | -€104,161 | -49.4% |
| Trade receivables | 40 | €208,327 | €102,540 | -€105,787 | -50.8% |
| Other amounts receivable | 41 | €2,530 | €4,156 | +€1,626 | +64.3% |
| Current investments | 50/53 | €385,023 | €382,979 | -€2,044 | -0.5% |
| Cash at bank and in hand | 54/58 | €230,547 | €279,707 | +€49,160 | +21.3% |
| Deferred charges and accrued income | 490/1 | €3,735 | €2,176 | -€1,559 | -41.7% |
| Total equity and liabilities | 10/49 | €1,057,899 | €867,466 | -€190,433 | -18.0% |
| Equity | 10/15 | €1,031,790 | €786,665 | -€245,125 | -23.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €881,790 | €881,790 | = | 0.0% |
| Distributable reserves | 133 | €881,790 | €881,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€245,125 | -€245,125 | |
| Amounts payable | 17/49 | €26,109 | €80,800 | +€54,692 | +209% |
| Amounts payable within one year | 42/48 | €26,109 | €6,980 | -€19,128 | -73.3% |
| Trade debts | 44 | €20,548 | €1,293 | -€19,255 | -93.7% |
| Suppliers | 440/4 | €20,548 | €1,293 | -€19,255 | -93.7% |
| Taxes, remuneration and social security | 45 | €3,058 | €2,733 | -€325 | -10.6% |
| Taxes | 450/3 | €2,382 | €2,030 | -€353 | -14.8% |
| Remuneration and social security | 454/9 | €676 | €703 | +€28 | +4.1% |
| Other amounts payable | 47/48 | €2,503 | €2,955 | +€452 | +18.0% |
| Accrued charges and deferred income | 492/3 | - | €73,820 | +€73,820 | |
| Remuneration, social security and pensions | 62 | €7,575 | €7,857 | +€282 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,138 | €2,652 | -€487 | -15.5% |
| Other operating charges | 640/8 | €203 | €208 | +€5 | +2.3% |
| Gross operating margin | 9900 | €45,718 | -€155,134 | -€200,853 | |
| Operating profit (loss) | 9901 | €34,802 | -€165,850 | -€200,652 | |
| Financial income | 75/76B | €54,808 | €14,937 | -€39,871 | -72.7% |
| Recurring financial income | 75 | €54,808 | €14,937 | -€39,871 | -72.7% |
| Financial charges | 65/66B | €5,718 | €93,890 | +€88,173 | +1,542% |
| Recurring financial charges | 65 | €5,718 | €93,890 | +€88,173 | +1,542% |
| Profit (loss) for the period before taxes | 9903 | €83,892 | -€244,803 | -€328,696 | |
| Income taxes | 67/77 | €3,783 | €322 | -€3,462 | -91.5% |
| Profit (loss) for the period | 9904 | €80,109 | -€245,125 | -€325,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,109 | -€245,125 | -€325,234 |
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.