DIAMOND DREAMS@WORK: 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@WORK
Largest movements
- Cash -€13,490
down €13,490 (-18.0%), from €75,139 to €61,649
mainly Net result for the year (-€18,416) and Other debts (-€7,724)
- Tangible fixed assets -€12,794
down €12,794 (-14.3%), from €89,544 to €76,750
of which Land and buildings: -€13,593
- Receivables within one year +€2,716
up €2,716 (+60.2%), from €4,511 to €7,227
of which Other amounts receivable: +€2,345
- Profit (loss) carried forward -€18,416
down €18,416, from €695 to -€17,721
- Other debts -€7,724
down €7,724 (-58.1%), from €13,299 to €5,575
- Gross operating margin -€39,048
down €39,048 (-97.4%), from €40,100 to €1,052
- Depreciation -€15,682
down €15,682 (-52.8%), from €29,686 to €14,004
- Taxes -€2,334
down €2,334 (-64.2%), from €3,635 to €1,301
- Other operating charges -€2,079
down €2,079 (-34.8%), from €5,972 to €3,893
- Financial charges -€521
down €521 (-65.9%), from €791 to €269
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 | €181,770 | €158,201 | -€23,569 | -13.0% |
| Fixed assets | 21/28 | €89,619 | €76,825 | -€12,794 | -14.3% |
| Tangible fixed assets | 22/27 | €89,544 | €76,750 | -€12,794 | -14.3% |
| Land and buildings | 22 | €86,900 | €73,307 | -€13,593 | -15.6% |
| Furniture and vehicles | 24 | €2,645 | €3,443 | +€798 | +30.2% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €92,150 | €81,376 | -€10,774 | -11.7% |
| Amounts receivable within one year | 40/41 | €4,511 | €7,227 | +€2,716 | +60.2% |
| Trade receivables | 40 | €4,011 | €4,382 | +€370 | +9.2% |
| Other amounts receivable | 41 | €500 | €2,845 | +€2,345 | +469% |
| Cash at bank and in hand | 54/58 | €75,139 | €61,649 | -€13,490 | -18.0% |
| Deferred charges and accrued income | 490/1 | €12,500 | €12,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €181,770 | €158,201 | -€23,569 | -13.0% |
| Equity | 10/15 | €161,905 | €143,489 | -€18,416 | -11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,610 | €142,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,750 | €11,750 | = | 0.0% |
| Distributable reserves | 133 | €129,000 | €129,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €695 | -€17,721 | -€18,416 | |
| Amounts payable | 17/49 | €19,865 | €14,712 | -€5,153 | -25.9% |
| Amounts payable within one year | 42/48 | €19,865 | €14,712 | -€5,153 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €1,751 | €1,751 | = | 0.0% |
| Trade debts | 44 | €610 | €1,671 | +€1,062 | +174% |
| Suppliers | 440/4 | €610 | €1,671 | +€1,062 | +174% |
| Taxes, remuneration and social security | 45 | €4,205 | €5,715 | +€1,510 | +35.9% |
| Taxes | 450/3 | €4,205 | €5,715 | +€1,510 | +35.9% |
| Other amounts payable | 47/48 | €13,299 | €5,575 | -€7,724 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,686 | €14,004 | -€15,682 | -52.8% |
| Other operating charges | 640/8 | €5,972 | €3,893 | -€2,079 | -34.8% |
| Gross operating margin | 9900 | €40,100 | €1,052 | -€39,048 | -97.4% |
| Operating profit (loss) | 9901 | €4,441 | -€16,845 | -€21,287 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €791 | €269 | -€521 | -65.9% |
| Recurring financial charges | 65 | €791 | €269 | -€521 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €3,651 | -€17,115 | -€20,766 | |
| Income taxes | 67/77 | €3,635 | €1,301 | -€2,334 | -64.2% |
| Profit (loss) for the period | 9904 | €16 | -€18,416 | -€18,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €16 | -€18,416 | -€18,432 |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.