DIAMOND GROUP: 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 GROUP
Largest movements
- Cash +€93,729
up €93,729 (+61.1%), from €153,385 to €247,114
mainly Stocks and contracts (+€86,925) and Net result for the year (+€5,660)
- Stocks and contracts -€86,925
down €86,925 (-50.4%), from €172,469 to €85,544
- Profit (loss) carried forward +€5,660
up €5,660 (+59.6%), from -€9,492 to -€3,832
- Gross operating margin +€4,290
up €4,290 (+82.2%), from €5,218 to €9,508
- Depreciation -€2,536
down €2,536 (-42.2%), from €6,006 to €3,470
- Financial income +€597
up €597 (+8073.2%), from €7 to €604
- Financial charges -€321
down €321 (-62.1%), from €517 to €196
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 | €355,543 | €359,250 | +€3,707 | +1.0% |
| Fixed assets | 21/28 | €5,769 | €3,276 | -€2,493 | -43.2% |
| Tangible fixed assets | 22/27 | €5,769 | €3,276 | -€2,493 | -43.2% |
| Plant, machinery and equipment | 23 | €4,111 | €3,276 | -€835 | -20.3% |
| Furniture and vehicles | 24 | €1,658 | - | -€1,658 | |
| Current assets | 29/58 | €349,774 | €355,974 | +€6,200 | +1.8% |
| Stocks and contracts in progress | 3 | €172,469 | €85,544 | -€86,925 | -50.4% |
| Stocks | 30/36 | €172,469 | €85,544 | -€86,925 | -50.4% |
| Amounts receivable within one year | 40/41 | €23,310 | €22,666 | -€644 | -2.8% |
| Trade receivables | 40 | €15,760 | €16,579 | +€819 | +5.2% |
| Other amounts receivable | 41 | €7,550 | €6,087 | -€1,463 | -19.4% |
| Cash at bank and in hand | 54/58 | €153,385 | €247,114 | +€93,729 | +61.1% |
| Deferred charges and accrued income | 490/1 | €610 | €650 | +€40 | +6.5% |
| Total equity and liabilities | 10/49 | €355,543 | €359,250 | +€3,707 | +1.0% |
| Equity | 10/15 | €137,816 | €143,476 | +€5,660 | +4.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €139,808 | €139,808 | = | 0.0% |
| Distributable reserves | 133 | €139,808 | €139,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,492 | -€3,832 | +€5,660 | +59.6% |
| Amounts payable | 17/49 | €217,727 | €215,774 | -€1,953 | -0.9% |
| Amounts payable within one year | 42/48 | €216,077 | €214,786 | -€1,291 | -0.6% |
| Trade debts | 44 | €3,724 | €2,147 | -€1,577 | -42.3% |
| Suppliers | 440/4 | €3,724 | €2,147 | -€1,577 | -42.3% |
| Taxes, remuneration and social security | 45 | €336 | €622 | +€286 | +85.2% |
| Taxes | 450/3 | €336 | €622 | +€286 | +85.2% |
| Other amounts payable | 47/48 | €212,017 | €212,017 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,650 | €988 | -€662 | -40.1% |
| Non-recurring operating income | 76A | - | €2,342 | +€2,342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,006 | €3,470 | -€2,536 | -42.2% |
| Other operating charges | 640/8 | €813 | €785 | -€28 | -3.4% |
| Gross operating margin | 9900 | €5,218 | €9,508 | +€4,290 | +82.2% |
| Operating profit (loss) | 9901 | -€1,602 | €5,252 | +€6,854 | |
| Financial income | 75/76B | €7 | €604 | +€597 | +8073.2% |
| Recurring financial income | 75 | €7 | €604 | +€597 | +8073.2% |
| Financial charges | 65/66B | €517 | €196 | -€321 | -62.1% |
| Recurring financial charges | 65 | €517 | €196 | -€321 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,111 | €5,660 | +€7,771 | |
| Profit (loss) for the period | 9904 | -€2,111 | €5,660 | +€7,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,111 | €5,660 | +€7,771 |
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 12 October 2026 via checked.be.