DIAMOND HR 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.
What changed
DIAMOND HR GROUP
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€709,545
2024 · €701,108+€8,437
Equity
€57.4m
2024 · €56.7m+€709,545
Cash
€5,546
2024 · €12,986-€7,440
Balance sheet total
€96.1m
2024 · €104.4m-€8.3m
Largest movements
Assets
- Receivables after one year -€6.0m
down €6.0m (-12.0%), from €50.2m to €44.2m
- Receivables within one year -€2.3m
down €2.3m (-55.9%), from €4.1m to €1.8m
of which Other amounts receivable: -€2.1m
Equity and liabilities
- Other debts -€8.4m
down €8.4m (-97.8%), from €8.6m to €187,827
- Current portion of long-term debt -€6.0m
down €6.0m (-100%), from €6.0m to €0
- Debts after one year +€5.2m
up €5.2m (+15.9%), from €32.7m to €37.9m
Income statement
- Financial charges -€692,894
down €692,894 (-24.1%), from €2.9m to €2.2m
- Financial income -€638,997
down €638,997 (-16.7%), from €3.8m to €3.2m
- Turnover -€216,528
down €216,528 (-37.2%), from €582,565 to €366,037
- Taxes +€47,111
up €47,111 (+20.6%), from €229,153 to €276,264
- Services and other goods -€9,794
down €9,794 (-2.5%), from €384,948 to €375,154
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.
Result 2024
€701,108
Turnover
-€216,528
Services and other goods
+€9,794
Depreciation
-€373
Other operating charges
+€554
Other operating items
+€208,204
Financial income
-€638,997
Financial charges
+€692,894
Taxes
-€47,111
Result 2025
€709,545
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€756,060
Investment
€0
Financing
-€763,500
Cash 2024
€12,986
From operations (derived)
+€756,060
Net result for the year
+€709,545
Depreciation
+€8,385
Receivables after one year
+€6.0m
Receivables within one year
+€2.3m
Smaller working-capital items
+€33,834
Tax, wage and social debts
+€488,133
Other debts
-€8.4m
Accrued charges and deferred income
-€353,436
Financing
-€763,500
Debts after one year
+€5.2m
Current portion of long-term debt
-€6.0m
Cash 2025
€5,546
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,439,287 | €96,100,323 | -€8.3m | -8.0% |
| Fixed assets | 21/28 | €50,114,231 | €50,105,847 | -€8,385 | 0.0% |
| Intangible fixed assets | 21 | €32,756 | €24,371 | -€8,385 | -25.6% |
| Financial fixed assets | 28 | €50,081,475 | €50,081,475 | = | 0.0% |
| Affiliated companies | 280/1 | €50,081,475 | €50,081,475 | = | 0.0% |
| Participating interests | 280 | €50,081,475 | €50,081,475 | = | 0.0% |
| Current assets | 29/58 | €54,325,056 | €45,994,476 | -€8.3m | -15.3% |
| Amounts receivable after more than one year | 29 | €50,174,809 | €44,174,809 | -€6.0m | -12.0% |
| Other amounts receivable | 291 | €50,174,809 | €44,174,809 | -€6.0m | -12.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €4,117,325 | €1,814,122 | -€2.3m | -55.9% |
| Trade receivables | 40 | €590,310 | €366,172 | -€224,138 | -38.0% |
| Other amounts receivable | 41 | €3,527,015 | €1,447,950 | -€2.1m | -58.9% |
| Cash at bank and in hand | 54/58 | €12,986 | €5,546 | -€7,440 | -57.3% |
| Deferred charges and accrued income | 490/1 | €19,936 | €0 | -€19,936 | -100% |
| Total equity and liabilities | 10/49 | €104,439,287 | €96,100,323 | -€8.3m | -8.0% |
| Equity | 10/15 | €56,675,278 | €57,384,823 | +€709,545 | +1.3% |
| Contributions | 10/11 | €55,000,000 | €55,000,000 | = | 0.0% |
| Reserves | 13 | €1,675,278 | €2,384,823 | +€709,545 | +42.4% |
| Tax-exempt reserves | 132 | €273,650 | €273,650 | = | 0.0% |
| Distributable reserves | 133 | €1,401,628 | €2,111,173 | +€709,545 | +50.6% |
| Amounts payable | 17/49 | €47,764,009 | €38,715,500 | -€9.0m | -18.9% |
| Amounts payable after more than one year | 17 | €32,701,328 | €37,915,000 | +€5.2m | +15.9% |
| Financial debts | 170/4 | €32,701,328 | €37,915,000 | +€5.2m | +15.9% |
| Subordinated loans | 170 | €2,500,000 | €0 | -€2.5m | -100% |
| Credit institutions | 173 | €29,536,328 | €0 | -€29.5m | -100% |
| Other loans | 174 | €665,000 | €37,915,000 | +€37.3m | +5,602% |
| Amounts payable within one year | 42/48 | €14,709,149 | €800,404 | -€13.9m | -94.6% |
| Current portion of amounts payable after more than one year | 42 | €5,977,172 | €0 | -€6.0m | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €96,393 | €110,291 | +€13,898 | +14.4% |
| Suppliers | 440/4 | €96,393 | €110,291 | +€13,898 | +14.4% |
| Taxes, remuneration and social security | 45 | €14,153 | €502,286 | +€488,133 | +3,449% |
| Taxes | 450/3 | €14,153 | €502,286 | +€488,133 | +3,449% |
| Other amounts payable | 47/48 | €8,621,432 | €187,827 | -€8.4m | -97.8% |
| Accrued charges and deferred income | 492/3 | €353,532 | €96 | -€353,436 | -100.0% |
| Operating income | 70/76A | €582,565 | €366,037 | -€216,528 | -37.2% |
| Turnover | 70 | €582,565 | €366,037 | -€216,528 | -37.2% |
| Operating charges | 60/66A | €612,445 | €394,267 | -€218,179 | -35.6% |
| Goods for resale, raw materials and consumables | 60 | €0 | - | = | |
| Purchases | 600/8 | €0 | - | = | |
| Services and other goods | 61 | €384,948 | €375,154 | -€9,794 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,011 | €8,385 | +€373 | +4.7% |
| Other operating charges | 640/8 | €2,179 | €1,625 | -€554 | -25.4% |
| Non-recurring operating charges | 66A | €217,308 | €9,104 | -€208,204 | -95.8% |
| Operating profit (loss) | 9901 | -€29,881 | -€28,229 | +€1,651 | +5.5% |
| Financial income | 75/76B | €3,834,687 | €3,195,689 | -€638,997 | -16.7% |
| Recurring financial income | 75 | €3,834,687 | €3,195,689 | -€638,997 | -16.7% |
| Income from current assets | 751 | €3,394,035 | €3,086,780 | -€307,255 | -9.1% |
| Other financial income | 752/9 | €440,652 | €108,910 | -€331,742 | -75.3% |
| Financial charges | 65/66B | €2,874,546 | €2,181,651 | -€692,894 | -24.1% |
| Recurring financial charges | 65 | €2,874,546 | €2,181,651 | -€692,894 | -24.1% |
| Debt charges | 650 | €2,550,096 | €1,916,690 | -€633,406 | -24.8% |
| Other financial charges | 652/9 | €324,450 | €264,961 | -€59,489 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €930,261 | €985,809 | +€55,548 | +6.0% |
| Income taxes | 67/77 | €229,153 | €276,264 | +€47,111 | +20.6% |
| Taxes | 670/3 | €229,153 | €276,264 | +€47,111 | +20.6% |
| Profit (loss) for the period | 9904 | €701,108 | €709,545 | +€8,437 | +1.2% |
| Transfer to tax-exempt reserves | 689 | €273,650 | €0 | -€273,650 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €427,458 | €709,545 | +€282,087 | +66.0% |
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 1 November 2026 via checked.be.