DIAMOND SEA: 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 SEA
Largest movements
- Receivables within one year -€646
down €646 (-4.9%), from €13,149 to €12,504
of which Other amounts receivable: -€1,063
- Trade debts -€1,586
down €1,586 (-11.2%), from €14,120 to €12,535
- Profit (loss) carried forward +€1,127
up €1,127 (+18.5%), from -€6,100 to -€4,973
- Financial income +€1,685
up €1,685 (+177,354%), from €1 to €1,686
- Gross operating margin +€611
up €611 (+94.2%), from -€649 to -€38
- Financial charges -€360
down €360 (-100.0%), from €360 to €0
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €27,169 | €26,711 | -€459 | -1.7% |
| Current assets | 29/58 | €27,169 | €26,711 | -€459 | -1.7% |
| Stocks and contracts in progress | 3 | €13,626 | €13,626 | = | 0.0% |
| Stocks | 30/36 | €13,626 | €13,626 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,149 | €12,504 | -€646 | -4.9% |
| Trade receivables | 40 | - | €417 | +€417 | |
| Other amounts receivable | 41 | €13,149 | €12,087 | -€1,063 | -8.1% |
| Cash at bank and in hand | 54/58 | €394 | €581 | +€187 | +47.4% |
| Total equity and liabilities | 10/49 | €27,169 | €26,711 | -€459 | -1.7% |
| Equity | 10/15 | €12,900 | €14,027 | +€1,127 | +8.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,100 | -€4,973 | +€1,127 | +18.5% |
| Amounts payable | 17/49 | €14,269 | €12,684 | -€1,586 | -11.1% |
| Amounts payable within one year | 42/48 | €14,269 | €12,684 | -€1,586 | -11.1% |
| Trade debts | 44 | €14,120 | €12,535 | -€1,586 | -11.2% |
| Suppliers | 440/4 | €14,120 | €12,535 | -€1,586 | -11.2% |
| Other amounts payable | 47/48 | €149 | €149 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€649 | -€38 | +€611 | +94.2% |
| Operating profit (loss) | 9901 | -€1,154 | -€558 | +€596 | +51.7% |
| Financial income | 75/76B | €1 | €1,686 | +€1,685 | +177,354% |
| Recurring financial income | 75 | €1 | €1,686 | +€1,685 | +177,354% |
| Financial charges | 65/66B | €360 | €0 | -€360 | -100.0% |
| Recurring financial charges | 65 | €360 | €0 | -€360 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,513 | €1,128 | +€2,641 | |
| Income taxes | 67/77 | €0 | €1 | +€1 | +304% |
| Profit (loss) for the period | 9904 | -€1,513 | €1,127 | +€2,640 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,513 | €1,127 | +€2,640 |
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 20 October 2026 via checked.be.