DIAMOND HILL: 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 HILL
Largest movements
- Cash +€129,010
up €129,010 (+50.6%), from €254,870 to €383,880
mainly Net result for the year (+€100,692) and Accrued charges and deferred income (+€67,823)
- Receivables within one year +€97,345
up €97,345 (+216%), from €44,989 to €142,334
- Reserves +€100,692
up €100,692 (+92.5%), from €108,808 to €209,500
of which Distributable reserves: +€100,692
- Accrued charges and deferred income +€67,823
up €67,823 (+751%), from €9,034 to €76,857
- Tax, wage and social debts +€59,682
up €59,682 (+89.7%), from €66,547 to €126,229
of which Taxes: +€42,650
- Trade debts +€9,549
up €9,549 (+7.4%), from €129,166 to €138,715
- Gross operating margin +€329,947
up €329,947 (+138%), from €238,316 to €568,264
- Staff costs +€202,246
up €202,246 (+98.8%), from €204,666 to €406,912
- Taxes +€33,334
up €33,334 (+661%), from €5,044 to €38,378
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 | €354,597 | €588,670 | +€234,073 | +66.0% |
| Fixed assets | 21/28 | €27,593 | €27,692 | +€99 | +0.4% |
| Intangible fixed assets | 21 | €88 | - | -€88 | |
| Tangible fixed assets | 22/27 | €27,505 | €27,692 | +€187 | +0.7% |
| Plant, machinery and equipment | 23 | €27,505 | €23,157 | -€4,348 | -15.8% |
| Furniture and vehicles | 24 | - | €4,535 | +€4,535 | |
| Current assets | 29/58 | €327,004 | €560,978 | +€233,974 | +71.6% |
| Stocks and contracts in progress | 3 | €27,025 | €32,118 | +€5,093 | +18.8% |
| Stocks | 30/36 | €27,025 | €32,118 | +€5,093 | +18.8% |
| Amounts receivable within one year | 40/41 | €44,989 | €142,334 | +€97,345 | +216% |
| Trade receivables | 40 | €44,989 | €142,334 | +€97,345 | +216% |
| Cash at bank and in hand | 54/58 | €254,870 | €383,880 | +€129,010 | +50.6% |
| Deferred charges and accrued income | 490/1 | €119 | €2,645 | +€2,526 | +2,123% |
| Total equity and liabilities | 10/49 | €354,597 | €588,670 | +€234,073 | +66.0% |
| Equity | 10/15 | €115,008 | €215,700 | +€100,692 | +87.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,808 | €209,500 | +€100,692 | +92.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €106,948 | €207,640 | +€100,692 | +94.2% |
| Amounts payable | 17/49 | €239,589 | €372,970 | +€133,381 | +55.7% |
| Amounts payable within one year | 42/48 | €230,555 | €296,113 | +€65,558 | +28.4% |
| Trade debts | 44 | €129,166 | €138,715 | +€9,549 | +7.4% |
| Suppliers | 440/4 | €129,166 | €138,715 | +€9,549 | +7.4% |
| Taxes, remuneration and social security | 45 | €66,547 | €126,229 | +€59,682 | +89.7% |
| Taxes | 450/3 | €36,341 | €78,990 | +€42,650 | +117% |
| Remuneration and social security | 454/9 | €30,206 | €47,239 | +€17,033 | +56.4% |
| Other amounts payable | 47/48 | €34,843 | €31,169 | -€3,673 | -10.5% |
| Accrued charges and deferred income | 492/3 | €9,034 | €76,857 | +€67,823 | +751% |
| Remuneration, social security and pensions | 62 | €204,666 | €406,912 | +€202,246 | +98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,024 | €12,479 | +€2,455 | +24.5% |
| Other operating charges | 640/8 | €770 | €1,222 | +€451 | +58.6% |
| Gross operating margin | 9900 | €238,316 | €568,264 | +€329,947 | +138% |
| Operating profit (loss) | 9901 | €22,856 | €147,651 | +€124,795 | +546% |
| Financial income | 75/76B | €51 | €6 | -€45 | -88.2% |
| Recurring financial income | 75 | €51 | €6 | -€45 | -88.2% |
| Financial charges | 65/66B | €5,228 | €8,586 | +€3,359 | +64.2% |
| Recurring financial charges | 65 | €5,228 | €8,586 | +€3,359 | +64.2% |
| Profit (loss) for the period before taxes | 9903 | €17,679 | €139,071 | +€121,392 | +687% |
| Income taxes | 67/77 | €5,044 | €38,378 | +€33,334 | +661% |
| Profit (loss) for the period | 9904 | €12,635 | €100,692 | +€88,058 | +697% |
| Profit (loss) for the period to be appropriated | 9905 | €12,635 | €100,692 | +€88,058 | +697% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.