Diamond Laser: 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 Laser
Largest movements
- Tangible fixed assets -€15,766
down €15,766 (-46.6%), from €33,869 to €18,103
of which Furniture and vehicles: -€13,410
- Cash -€8,903
down €8,903 (-31.0%), from €28,766 to €19,863
mainly Net result for the year (-€6,594) and Debts after one year (-€6,039)
- Profit (loss) carried forward -€6,594
down €6,594 (-45.8%), from €14,409 to €7,815
- Debts after one year -€6,039
down €6,039 (-33.3%), from €18,114 to €12,075
- Other debts -€6,031
down €6,031 (-82.6%), from €7,298 to €1,267
- Tax, wage and social debts -€5,608
down €5,608 (-57.9%), from €9,683 to €4,075
of which Taxes: -€4,087
- Trade debts -€996
down €996 (-77.2%), from €1,291 to €295
- Gross operating margin -€1,198
down €1,198 (-9.4%), from €12,810 to €11,612
- Depreciation +€1,066
up €1,066 (+7.3%), from €14,700 to €15,766
- Other operating charges -€777
down €777 (-62.1%), from €1,251 to €474
- Financial charges -€353
down €353 (-20.5%), from €1,718 to €1,365
- Taxes -€202
down €202 (-25.2%), from €802 to €600
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 | €63,475 | €38,565 | -€24,910 | -39.2% |
| Fixed assets | 21/28 | €33,869 | €18,103 | -€15,766 | -46.6% |
| Tangible fixed assets | 22/27 | €33,869 | €18,103 | -€15,766 | -46.6% |
| Plant, machinery and equipment | 23 | €9,780 | €7,423 | -€2,357 | -24.1% |
| Furniture and vehicles | 24 | €24,089 | €10,680 | -€13,410 | -55.7% |
| Current assets | 29/58 | €29,606 | €20,463 | -€9,143 | -30.9% |
| Cash at bank and in hand | 54/58 | €28,766 | €19,863 | -€8,903 | -31.0% |
| Deferred charges and accrued income | 490/1 | €840 | €600 | -€240 | -28.6% |
| Total equity and liabilities | 10/49 | €63,475 | €38,565 | -€24,910 | -39.2% |
| Equity | 10/15 | €21,409 | €14,815 | -€6,594 | -30.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,409 | €7,815 | -€6,594 | -45.8% |
| Amounts payable | 17/49 | €42,066 | €23,750 | -€18,316 | -43.5% |
| Amounts payable after more than one year | 17 | €18,114 | €12,075 | -€6,039 | -33.3% |
| Financial debts | 170/4 | €18,114 | €12,075 | -€6,039 | -33.3% |
| Amounts payable within one year | 42/48 | €23,953 | €11,676 | -€12,277 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €5,682 | €6,039 | +€357 | +6.3% |
| Trade debts | 44 | €1,291 | €295 | -€996 | -77.2% |
| Suppliers | 440/4 | €1,291 | €295 | -€996 | -77.2% |
| Taxes, remuneration and social security | 45 | €9,683 | €4,075 | -€5,608 | -57.9% |
| Taxes | 450/3 | €8,162 | €4,075 | -€4,087 | -50.1% |
| Remuneration and social security | 454/9 | €1,521 | - | -€1,521 | |
| Other amounts payable | 47/48 | €7,298 | €1,267 | -€6,031 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,700 | €15,766 | +€1,066 | +7.3% |
| Other operating charges | 640/8 | €1,251 | €474 | -€777 | -62.1% |
| Gross operating margin | 9900 | €12,810 | €11,612 | -€1,198 | -9.4% |
| Operating profit (loss) | 9901 | -€3,141 | -€4,629 | -€1,488 | -47.4% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €1,718 | €1,365 | -€353 | -20.5% |
| Recurring financial charges | 65 | €1,718 | €1,365 | -€353 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,844 | -€5,994 | -€1,150 | -23.7% |
| Income taxes | 67/77 | €802 | €600 | -€202 | -25.2% |
| Profit (loss) for the period | 9904 | -€5,646 | -€6,594 | -€947 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,646 | -€6,594 | -€947 | -16.8% |
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 10 October 2026 via checked.be.