DIAMOND FLIGHT: what changed
Two fiscal 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 FLIGHT
Largest movements
- Cash -€30,196
down €30,196 (-23.1%), from €130,544 to €100,348
mainly Other debts (-€113,630) and Accrued charges and deferred income (-€1,044)
- Other debts -€113,630
down €113,630 (-81.3%), from €139,731 to €26,101
- Reserves +€60,578
up €60,578 (+28.8%), from €210,605 to €271,183
- Tax, wage and social debts +€10,843
new in 2025: €10,843
- Trade debts +€5,384
up €5,384 (+214.0%), from €2,516 to €7,900
- Gross operating margin +€85,490
up €85,490 (+423.8%), from €20,171 to €105,661
- Taxes +€29,440
up €29,440 (+4430.7%), from €664 to €30,105
- Depreciation -€7,140
down €7,140 (-72.2%), from €9,893 to €2,754
- Other operating charges +€1,513
up €1,513 (+41.0%), from €3,689 to €5,202
- Financial charges -€1,072
down €1,072 (-13.2%), from €8,103 to €7,031
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 | €509,646 | €471,777 | -€37,869 | -7.4% |
| Fixed assets | 21/28 | €62,153 | €59,400 | -€2,754 | -4.4% |
| Tangible fixed assets | 22/27 | €2,754 | - | -€2,754 | |
| Furniture and vehicles | 24 | €2,754 | - | -€2,754 | |
| Financial fixed assets | 28 | €59,400 | €59,400 | = | 0.0% |
| Current assets | 29/58 | €447,493 | €412,377 | -€35,115 | -7.8% |
| Amounts receivable within one year | 40/41 | €315,745 | €310,776 | -€4,968 | -1.6% |
| Trade receivables | 40 | €5,214 | €12,718 | +€7,504 | +143.9% |
| Other amounts receivable | 41 | €310,531 | €298,058 | -€12,472 | -4.0% |
| Cash at bank and in hand | 54/58 | €130,544 | €100,348 | -€30,196 | -23.1% |
| Deferred charges and accrued income | 490/1 | €1,204 | €1,253 | +€49 | +4.1% |
| Total equity and liabilities | 10/49 | €509,646 | €471,777 | -€37,869 | -7.4% |
| Equity | 10/15 | €359,705 | €420,283 | +€60,578 | +16.8% |
| Contributions | 10/11 | €149,100 | €149,100 | = | 0.0% |
| Reserves | 13 | €210,605 | €271,183 | +€60,578 | +28.8% |
| Distributable reserves | 133 | €210,605 | €271,183 | +€60,578 | +28.8% |
| Amounts payable | 17/49 | €149,941 | €51,494 | -€98,447 | -65.7% |
| Amounts payable within one year | 42/48 | €142,247 | €44,844 | -€97,403 | -68.5% |
| Trade debts | 44 | €2,516 | €7,900 | +€5,384 | +214.0% |
| Suppliers | 440/4 | €2,516 | €7,900 | +€5,384 | +214.0% |
| Taxes, remuneration and social security | 45 | - | €10,843 | +€10,843 | |
| Taxes | 450/3 | - | €10,843 | +€10,843 | |
| Other amounts payable | 47/48 | €139,731 | €26,101 | -€113,630 | -81.3% |
| Accrued charges and deferred income | 492/3 | €7,694 | €6,650 | -€1,044 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,893 | €2,754 | -€7,140 | -72.2% |
| Other operating charges | 640/8 | €3,689 | €5,202 | +€1,513 | +41.0% |
| Gross operating margin | 9900 | €20,171 | €105,661 | +€85,490 | +423.8% |
| Operating profit (loss) | 9901 | €6,589 | €97,705 | +€91,117 | +1382.9% |
| Financial income | 75/76B | €726 | €9 | -€717 | -98.8% |
| Recurring financial income | 75 | €726 | €9 | -€717 | -98.8% |
| Financial charges | 65/66B | €8,103 | €7,031 | -€1,072 | -13.2% |
| Recurring financial charges | 65 | €8,103 | €7,031 | -€1,072 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€789 | €90,683 | +€91,472 | |
| Income taxes | 67/77 | €664 | €30,105 | +€29,440 | +4430.7% |
| Profit (loss) for the period | 9904 | -€1,453 | €60,578 | +€62,031 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,453 | €60,578 | +€62,031 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.