DIAMOND LASER PERFORMANCE: 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 LASER PERFORMANCE
Largest movements
- Receivables within one year -€4,787
down €4,787 (-77.2%), from €6,204 to €1,417
of which Trade receivables: -€5,755
- Cash +€4,621
up €4,621 (+54.9%), from €8,420 to €13,042
mainly Receivables within one year (+€4,787) and Depreciation (+€3,875)
- Tangible fixed assets -€3,875
down €3,875 (-28.3%), from €13,694 to €9,818
of which Furniture and vehicles: -€2,031
- Stocks and contracts -€579
down €579 (-100.0%), from €579 to €0
- Tax, wage and social debts -€7,684
down €7,684 (-87.8%), from €8,753 to €1,069
- Reserves +€3,799
up €3,799 (+22.8%), from €16,647 to €20,446
- Trade debts -€680
down €680 (-60.4%), from €1,126 to €446
- Gross operating margin +€12,969
up €12,969, from -€3,431 to €9,538
- Taxes +€1,069
up €1,069, from €0 to €1,069
- Depreciation +€237
up €237 (+6.5%), from €3,638 to €3,875
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 | €28,896 | €24,276 | -€4,620 | -16.0% |
| Fixed assets | 21/28 | €13,694 | €9,818 | -€3,875 | -28.3% |
| Tangible fixed assets | 22/27 | €13,694 | €9,818 | -€3,875 | -28.3% |
| Furniture and vehicles | 24 | €3,544 | €1,513 | -€2,031 | -57.3% |
| Other tangible fixed assets | 26 | €10,150 | €8,305 | -€1,845 | -18.2% |
| Current assets | 29/58 | €15,203 | €14,458 | -€744 | -4.9% |
| Stocks and contracts in progress | 3 | €579 | €0 | -€579 | -100.0% |
| Contracts in progress | 37 | €579 | €0 | -€579 | -100.0% |
| Amounts receivable within one year | 40/41 | €6,204 | €1,417 | -€4,787 | -77.2% |
| Trade receivables | 40 | €5,755 | €0 | -€5,755 | -100.0% |
| Other amounts receivable | 41 | €449 | €1,417 | +€968 | +215.7% |
| Cash at bank and in hand | 54/58 | €8,420 | €13,042 | +€4,621 | +54.9% |
| Total equity and liabilities | 10/49 | €28,896 | €24,276 | -€4,620 | -16.0% |
| Equity | 10/15 | €18,647 | €22,446 | +€3,799 | +20.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,647 | €20,446 | +€3,799 | +22.8% |
| Distributable reserves | 133 | €16,647 | €20,446 | +€3,799 | +22.8% |
| Amounts payable | 17/49 | €10,250 | €1,831 | -€8,419 | -82.1% |
| Amounts payable within one year | 42/48 | €10,250 | €1,831 | -€8,419 | -82.1% |
| Trade debts | 44 | €1,126 | €446 | -€680 | -60.4% |
| Suppliers | 440/4 | €1,126 | €446 | -€680 | -60.4% |
| Taxes, remuneration and social security | 45 | €8,753 | €1,069 | -€7,684 | -87.8% |
| Taxes | 450/3 | €8,753 | €1,069 | -€7,684 | -87.8% |
| Other amounts payable | 47/48 | €371 | €315 | -€56 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,638 | €3,875 | +€237 | +6.5% |
| Other operating charges | 640/8 | €569 | €640 | +€71 | +12.5% |
| Gross operating margin | 9900 | -€3,431 | €9,538 | +€12,969 | |
| Operating profit (loss) | 9901 | -€7,639 | €5,022 | +€12,661 | |
| Financial charges | 65/66B | €82 | €154 | +€72 | +86.9% |
| Recurring financial charges | 65 | €82 | €154 | +€72 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,721 | €4,868 | +€12,589 | |
| Income taxes | 67/77 | €0 | €1,069 | +€1,069 | |
| Profit (loss) for the period | 9904 | -€7,721 | €3,799 | +€11,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,721 | €3,799 | +€11,520 |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.