DIAMOND MAGIC: 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 MAGIC
Largest movements
- Stocks and contracts -€33,163
down €33,163 (-43.9%), from €75,544 to €42,381
- Cash -€9,220
down €9,220 (-10.6%), from €86,759 to €77,539
mainly Net result for the year (-€44,340) and Receivables within one year (-€8,302)
- Receivables within one year +€8,302
up €8,302 (+12.4%), from €67,164 to €75,467
- Tangible fixed assets -€6,706
down €6,706 (-63.7%), from €10,524 to €3,819
of which Plant, machinery and equipment: -€3,392
- Profit (loss) carried forward -€44,340
down €44,340 (-36.9%), from €120,182 to €75,843
- Trade debts +€4,070
up €4,070 (+5.0%), from €82,050 to €86,119
- Gross operating margin -€34,358
down €34,358 (-72,317%), from -€48 to -€34,405
- Financial income -€13,102
down €13,102 (-99.9%), from €13,111 to €8
- Depreciation -€1,105
down €1,105 (-11.0%), from €10,029 to €8,924
- Financial charges -€542
down €542 (-75.7%), from €716 to €174
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 | €240,242 | €199,456 | -€40,786 | -17.0% |
| Fixed assets | 21/28 | €10,774 | €4,069 | -€6,706 | -62.2% |
| Tangible fixed assets | 22/27 | €10,524 | €3,819 | -€6,706 | -63.7% |
| Plant, machinery and equipment | 23 | €5,212 | €1,820 | -€3,392 | -65.1% |
| Furniture and vehicles | 24 | €5,312 | €1,998 | -€3,314 | -62.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €229,467 | €195,387 | -€34,080 | -14.9% |
| Stocks and contracts in progress | 3 | €75,544 | €42,381 | -€33,163 | -43.9% |
| Stocks | 30/36 | €75,544 | €42,381 | -€33,163 | -43.9% |
| Amounts receivable within one year | 40/41 | €67,164 | €75,467 | +€8,302 | +12.4% |
| Other amounts receivable | 41 | €67,164 | €75,467 | +€8,302 | +12.4% |
| Cash at bank and in hand | 54/58 | €86,759 | €77,539 | -€9,220 | -10.6% |
| Total equity and liabilities | 10/49 | €240,242 | €199,456 | -€40,786 | -17.0% |
| Equity | 10/15 | €142,677 | €98,337 | -€44,340 | -31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,894 | €3,894 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,016 | €1,016 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,016 | €1,016 | = | 0.0% |
| Distributable reserves | 133 | €2,879 | €2,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,182 | €75,843 | -€44,340 | -36.9% |
| Amounts payable | 17/49 | €97,565 | €101,119 | +€3,554 | +3.6% |
| Amounts payable within one year | 42/48 | €97,565 | €101,119 | +€3,554 | +3.6% |
| Trade debts | 44 | €82,050 | €86,119 | +€4,070 | +5.0% |
| Suppliers | 440/4 | €82,050 | €86,119 | +€4,070 | +5.0% |
| Taxes, remuneration and social security | 45 | €2,775 | €2,259 | -€516 | -18.6% |
| Taxes | 450/3 | €2,775 | €2,259 | -€516 | -18.6% |
| Other amounts payable | 47/48 | €12,740 | €12,740 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,029 | €8,924 | -€1,105 | -11.0% |
| Other operating charges | 640/8 | €753 | €727 | -€27 | -3.6% |
| Gross operating margin | 9900 | -€48 | -€34,405 | -€34,358 | -72,317% |
| Operating profit (loss) | 9901 | -€10,830 | -€44,056 | -€33,226 | -307% |
| Financial income | 75/76B | €13,111 | €8 | -€13,102 | -99.9% |
| Recurring financial income | 75 | €13,111 | €8 | -€13,102 | -99.9% |
| Financial charges | 65/66B | €716 | €174 | -€542 | -75.7% |
| Recurring financial charges | 65 | €716 | €174 | -€542 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €1,565 | -€44,222 | -€45,787 | |
| Income taxes | 67/77 | €115 | €117 | +€2 | +2.1% |
| Profit (loss) for the period | 9904 | €1,450 | -€44,340 | -€45,789 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,450 | -€44,340 | -€45,789 |
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 18 October 2026 via checked.be.