DIAMOND SELECTION TRUST Co: 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 SELECTION TRUST Co
Largest movements
- Stocks and contracts -€107,751
down €107,751 (-22.5%), from €478,148 to €370,397
- Profit (loss) carried forward -€106,606
new in 2025: -€106,606
- Gross operating margin -€162,640
down €162,640, from €60,349 to -€102,291
- Financial charges +€9,027
up €9,027 (+994%), from €908 to €9,935
- Financial income +€6,366
up €6,366 (+761%), from €837 to €7,203
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 | €503,007 | €391,391 | -€111,616 | -22.2% |
| Fixed assets | 21/28 | €1,311 | €1,311 | = | 0.0% |
| Financial fixed assets | 28 | €1,311 | €1,311 | = | 0.0% |
| Current assets | 29/58 | €501,696 | €390,080 | -€111,616 | -22.2% |
| Stocks and contracts in progress | 3 | €478,148 | €370,397 | -€107,751 | -22.5% |
| Stocks | 30/36 | €478,148 | €370,397 | -€107,751 | -22.5% |
| Amounts receivable within one year | 40/41 | €17,338 | €17,338 | = | 0.0% |
| Trade receivables | 40 | €17,338 | €17,338 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,210 | €2,345 | -€3,865 | -62.2% |
| Total equity and liabilities | 10/49 | €503,007 | €391,391 | -€111,616 | -22.2% |
| Equity | 10/15 | €220,348 | €113,743 | -€106,606 | -48.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €201,756 | €201,756 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €199,897 | €199,897 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€106,606 | -€106,606 | |
| Amounts payable | 17/49 | €282,659 | €277,648 | -€5,010 | -1.8% |
| Amounts payable within one year | 42/48 | €282,659 | €277,648 | -€5,010 | -1.8% |
| Trade debts | 44 | €925 | €160 | -€766 | -82.8% |
| Suppliers | 440/4 | €925 | €160 | -€766 | -82.8% |
| Taxes, remuneration and social security | 45 | €2,941 | €3,573 | +€633 | +21.5% |
| Taxes | 450/3 | €2,941 | €3,573 | +€633 | +21.5% |
| Other amounts payable | 47/48 | €278,793 | €273,916 | -€4,877 | -1.7% |
| Other operating charges | 640/8 | €1,451 | €1,382 | -€69 | -4.7% |
| Gross operating margin | 9900 | €60,349 | -€102,291 | -€162,640 | |
| Operating profit (loss) | 9901 | €58,898 | -€103,673 | -€162,571 | |
| Financial income | 75/76B | €837 | €7,203 | +€6,366 | +761% |
| Recurring financial income | 75 | €837 | €7,203 | +€6,366 | +761% |
| Financial charges | 65/66B | €908 | €9,935 | +€9,027 | +994% |
| Recurring financial charges | 65 | €908 | €9,935 | +€9,027 | +994% |
| Profit (loss) for the period before taxes | 9903 | €58,827 | -€106,406 | -€165,232 | |
| Income taxes | 67/77 | - | €200 | +€200 | |
| Profit (loss) for the period | 9904 | €58,827 | -€106,606 | -€165,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,827 | -€106,606 | -€165,432 |
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 23 October 2026 via checked.be.