DIAMOND DRILL: 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 DRILL
Largest movements
- Receivables within one year +€12,146
up €12,146 (+16.1%), from €75,337 to €87,483
of which Trade receivables: +€8,538
- Cash -€3,752
down €3,752 (-78.2%), from €4,801 to €1,049
mainly Receivables within one year (-€12,146) and Trade debts (-€2,313)
- Tangible fixed assets -€2,788
down €2,788 (-42.7%), from €6,534 to €3,746
of which Furniture and vehicles: -€1,663
- Stocks and contracts -€2,010
down €2,010 (-5.1%), from €39,430 to €37,420
- Deferred charges and accrued income +€1,805
new in 2025: €1,805
- Profit (loss) carried forward +€72,867
no longer reported in 2025 (was -€72,867)
- Reserves -€71,905
down €71,905 (-60.0%), from €119,919 to €48,015
of which Distributable reserves: -€71,905
- Short-term financial debts +€5,262
new in 2025: €5,262
- Trade debts -€2,313
down €2,313 (-3.6%), from €64,919 to €62,606
- Gross operating margin +€4,150
up €4,150 (+89.4%), from €4,642 to €8,792
- Taxes +€736
up €736 (+182%), from €404 to €1,140
- Financial charges +€495
up €495 (+27.7%), from €1,785 to €2,280
- Staff costs -€224
no longer reported in 2025 (was €224)
- Depreciation -€154
down €154 (-5.3%), from €2,942 to €2,788
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 | €162,982 | €168,382 | +€5,400 | +3.3% |
| Fixed assets | 21/28 | €43,414 | €40,626 | -€2,788 | -6.4% |
| Tangible fixed assets | 22/27 | €6,534 | €3,746 | -€2,788 | -42.7% |
| Plant, machinery and equipment | 23 | €1,546 | €421 | -€1,125 | -72.8% |
| Furniture and vehicles | 24 | €4,988 | €3,326 | -€1,663 | -33.3% |
| Financial fixed assets | 28 | €36,880 | €36,880 | = | 0.0% |
| Current assets | 29/58 | €119,568 | €127,756 | +€8,188 | +6.8% |
| Stocks and contracts in progress | 3 | €39,430 | €37,420 | -€2,010 | -5.1% |
| Stocks | 30/36 | €39,430 | €37,420 | -€2,010 | -5.1% |
| Amounts receivable within one year | 40/41 | €75,337 | €87,483 | +€12,146 | +16.1% |
| Trade receivables | 40 | €30,666 | €39,204 | +€8,538 | +27.8% |
| Other amounts receivable | 41 | €44,671 | €48,279 | +€3,608 | +8.1% |
| Cash at bank and in hand | 54/58 | €4,801 | €1,049 | -€3,752 | -78.2% |
| Deferred charges and accrued income | 490/1 | - | €1,805 | +€1,805 | |
| Total equity and liabilities | 10/49 | €162,982 | €168,382 | +€5,400 | +3.3% |
| Equity | 10/15 | €65,653 | €66,615 | +€962 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,919 | €48,015 | -€71,905 | -60.0% |
| 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 | €29,800 | €29,800 | = | 0.0% |
| Distributable reserves | 133 | €88,259 | €16,355 | -€71,905 | -81.5% |
| Profit (loss) carried forward | 14 | -€72,867 | - | +€72,867 | |
| Amounts payable | 17/49 | €97,330 | €101,768 | +€4,438 | +4.6% |
| Amounts payable within one year | 42/48 | €97,330 | €101,768 | +€4,438 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €1,698 | €1,687 | -€11 | -0.6% |
| Financial debts | 43 | - | €5,262 | +€5,262 | |
| Credit institutions | 430/8 | - | €5,262 | +€5,262 | |
| Trade debts | 44 | €64,919 | €62,606 | -€2,313 | -3.6% |
| Suppliers | 440/4 | €64,919 | €62,606 | -€2,313 | -3.6% |
| Taxes, remuneration and social security | 45 | €30,713 | €32,213 | +€1,500 | +4.9% |
| Taxes | 450/3 | €30,713 | €30,713 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Non-recurring operating income | 76A | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €224 | - | -€224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,942 | €2,788 | -€154 | -5.3% |
| Other operating charges | 640/8 | €1,535 | €1,638 | +€103 | +6.7% |
| Gross operating margin | 9900 | €4,642 | €8,792 | +€4,150 | +89.4% |
| Operating profit (loss) | 9901 | -€58 | €4,366 | +€4,425 | |
| Financial income | 75/76B | €1 | €16 | +€15 | +1,544% |
| Recurring financial income | 75 | €1 | €16 | +€15 | +1,544% |
| Financial charges | 65/66B | €1,785 | €2,280 | +€495 | +27.7% |
| Recurring financial charges | 65 | €1,785 | €2,280 | +€495 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,843 | €2,102 | +€3,945 | |
| Income taxes | 67/77 | €404 | €1,140 | +€736 | +182% |
| Profit (loss) for the period | 9904 | -€2,247 | €962 | +€3,209 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,247 | €962 | +€3,209 |
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 17 October 2026 via checked.be.