DIAMOND LOGISTICS: 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 LOGISTICS
Largest movements
- Stocks and contracts -€32,845
down €32,845 (-49.4%), from €66,500 to €33,655
- Receivables within one year +€19,053
up €19,053 (+24.5%), from €77,847 to €96,900
of which Trade receivables: +€18,766
- Tangible fixed assets +€11,913
up €11,913 (+34.8%), from €34,265 to €46,177
- Deferred charges and accrued income +€7,962
up €7,962 (+647%), from €1,231 to €9,193
- Cash +€7,431
up €7,431 (+921%), from €807 to €8,238
mainly Stocks and contracts (+€32,845) and Depreciation (+€20,116)
- Trade debts +€17,008
up €17,008 (+383%), from €4,436 to €21,444
- Tax, wage and social debts +€9,413
up €9,413 (+39.3%), from €23,944 to €33,357
of which Taxes: +€9,207
- Profit (loss) carried forward -€7,383
down €7,383 (-22.5%), from €32,866 to €25,483
- Other debts -€5,525
down €5,525 (-5.4%), from €101,894 to €96,369
- Staff costs +€88,986
up €88,986 (+78.9%), from €112,852 to €201,838
- Gross operating margin +€84,809
up €84,809 (+60.8%), from €139,524 to €224,333
- Depreciation +€3,614
up €3,614 (+21.9%), from €16,502 to €20,116
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 | €200,740 | €214,253 | +€13,513 | +6.7% |
| Fixed assets | 21/28 | €54,355 | €66,267 | +€11,913 | +21.9% |
| Tangible fixed assets | 22/27 | €34,265 | €46,177 | +€11,913 | +34.8% |
| Furniture and vehicles | 24 | €34,265 | €46,177 | +€11,913 | +34.8% |
| Financial fixed assets | 28 | €20,090 | €20,090 | = | 0.0% |
| Current assets | 29/58 | €146,385 | €147,986 | +€1,601 | +1.1% |
| Stocks and contracts in progress | 3 | €66,500 | €33,655 | -€32,845 | -49.4% |
| Stocks | 30/36 | €66,500 | €33,655 | -€32,845 | -49.4% |
| Amounts receivable within one year | 40/41 | €77,847 | €96,900 | +€19,053 | +24.5% |
| Trade receivables | 40 | €77,847 | €96,613 | +€18,766 | +24.1% |
| Other amounts receivable | 41 | - | €287 | +€287 | |
| Cash at bank and in hand | 54/58 | €807 | €8,238 | +€7,431 | +921% |
| Deferred charges and accrued income | 490/1 | €1,231 | €9,193 | +€7,962 | +647% |
| Total equity and liabilities | 10/49 | €200,740 | €214,253 | +€13,513 | +6.7% |
| Equity | 10/15 | €51,466 | €44,083 | -€7,383 | -14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,866 | €25,483 | -€7,383 | -22.5% |
| Amounts payable | 17/49 | €149,273 | €170,170 | +€20,896 | +14.0% |
| Amounts payable after more than one year | 17 | €19,000 | €19,000 | = | 0.0% |
| Financial debts | 170/4 | €19,000 | €19,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €130,273 | €151,170 | +€20,896 | +16.0% |
| Trade debts | 44 | €4,436 | €21,444 | +€17,008 | +383% |
| Suppliers | 440/4 | €4,436 | €21,444 | +€17,008 | +383% |
| Taxes, remuneration and social security | 45 | €23,944 | €33,357 | +€9,413 | +39.3% |
| Taxes | 450/3 | €12,389 | €21,596 | +€9,207 | +74.3% |
| Remuneration and social security | 454/9 | €11,555 | €11,761 | +€206 | +1.8% |
| Other amounts payable | 47/48 | €101,894 | €96,369 | -€5,525 | -5.4% |
| Remuneration, social security and pensions | 62 | €112,852 | €201,838 | +€88,986 | +78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,502 | €20,116 | +€3,614 | +21.9% |
| Other operating charges | 640/8 | €3,913 | €4,568 | +€654 | +16.7% |
| Non-recurring operating charges | 66A | - | €1,504 | +€1,504 | |
| Gross operating margin | 9900 | €139,524 | €224,333 | +€84,809 | +60.8% |
| Operating profit (loss) | 9901 | €6,257 | -€3,693 | -€9,950 | |
| Financial income | 75/76B | €96 | €23 | -€72 | -75.5% |
| Recurring financial income | 75 | €96 | €23 | -€72 | -75.5% |
| Financial charges | 65/66B | €4,375 | €2,756 | -€1,619 | -37.0% |
| Recurring financial charges | 65 | €2,637 | €2,756 | +€119 | +4.5% |
| Non-recurring financial charges | 66B | €1,738 | - | -€1,738 | |
| Profit (loss) for the period before taxes | 9903 | €1,977 | -€6,426 | -€8,403 | |
| Income taxes | 67/77 | €1,635 | €957 | -€677 | -41.4% |
| Profit (loss) for the period | 9904 | €343 | -€7,383 | -€7,726 | |
| Profit (loss) for the period to be appropriated | 9905 | €343 | -€7,383 | -€7,726 |
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 16 October 2026 via checked.be.