DIAMOND SERVICES: 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 SERVICES
Largest movements
- Cash +€20,142
up €20,142 (+52.3%), from €38,490 to €58,631
mainly Net result for the year (+€23,117) and Depreciation (+€7,207)
- Deferred charges and accrued income -€1,667
down €1,667 (-32.3%), from €5,158 to €3,491
- Receivables within one year -€1,430
down €1,430 (-19.3%), from €7,413 to €5,983
of which Trade receivables: -€2,450
- Tangible fixed assets +€1,338
up €1,338 (+3.9%), from €34,234 to €35,572
of which Furniture and vehicles: +€1,405
- Reserves +€23,117
up €23,117 (+37.3%), from €61,978 to €85,095
- Trade debts -€3,154
down €3,154 (-41.3%), from €7,633 to €4,479
- Tax, wage and social debts -€1,849
down €1,849 (-92.2%), from €2,005 to €156
- Gross operating margin +€5,140
up €5,140 (+14.0%), from €36,803 to €41,943
- Taxes +€1,183
up €1,183 (+12.8%), from €9,242 to €10,425
- Financial charges +€680
up €680 (+375.3%), from €181 to €861
of which Financial charges: +€425
- Depreciation +€580
up €580 (+8.7%), from €6,627 to €7,207
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 | €109,473 | €127,856 | +€18,383 | +16.8% |
| Fixed assets | 21/28 | €34,371 | €35,709 | +€1,338 | +3.9% |
| Tangible fixed assets | 22/27 | €34,234 | €35,572 | +€1,338 | +3.9% |
| Land and buildings | 22 | €32,800 | €32,485 | -€315 | -1.0% |
| Plant, machinery and equipment | 23 | €1,132 | €1,380 | +€249 | +22.0% |
| Furniture and vehicles | 24 | €302 | €1,707 | +€1,405 | +464.8% |
| Financial fixed assets | 28 | €137 | €137 | = | 0.0% |
| Current assets | 29/58 | €75,102 | €92,147 | +€17,045 | +22.7% |
| Amounts receivable within one year | 40/41 | €7,413 | €5,983 | -€1,430 | -19.3% |
| Trade receivables | 40 | €4,693 | €2,242 | -€2,450 | -52.2% |
| Other amounts receivable | 41 | €2,720 | €3,741 | +€1,020 | +37.5% |
| Current investments | 50/53 | €24,042 | €24,042 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,490 | €58,631 | +€20,142 | +52.3% |
| Deferred charges and accrued income | 490/1 | €5,158 | €3,491 | -€1,667 | -32.3% |
| Total equity and liabilities | 10/49 | €109,473 | €127,856 | +€18,383 | +16.8% |
| Equity | 10/15 | €99,835 | €122,952 | +€23,117 | +23.2% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €61,978 | €85,095 | +€23,117 | +37.3% |
| Distributable reserves | 133 | €61,978 | €85,095 | +€23,117 | +37.3% |
| Profit (loss) carried forward | 14 | €24,657 | €24,657 | +€0 | 0.0% |
| Amounts payable | 17/49 | €9,638 | €4,904 | -€4,734 | -49.1% |
| Amounts payable within one year | 42/48 | €9,638 | €4,904 | -€4,734 | -49.1% |
| Trade debts | 44 | €7,633 | €4,479 | -€3,154 | -41.3% |
| Suppliers | 440/4 | €7,633 | €4,479 | -€3,154 | -41.3% |
| Taxes, remuneration and social security | 45 | €2,005 | €156 | -€1,849 | -92.2% |
| Taxes | 450/3 | €2,005 | €156 | -€1,849 | -92.2% |
| Other amounts payable | 47/48 | - | €269 | +€269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,627 | €7,207 | +€580 | +8.7% |
| Other operating charges | 640/8 | €1,036 | €864 | -€172 | -16.6% |
| Gross operating margin | 9900 | €36,803 | €41,943 | +€5,140 | +14.0% |
| Operating profit (loss) | 9901 | €29,139 | €33,872 | +€4,732 | +16.2% |
| Financial income | 75/76B | €331 | €532 | +€201 | +60.7% |
| Recurring financial income | 75 | €331 | €518 | +€187 | +56.5% |
| Non-recurring financial income | 76B | - | €14 | +€14 | |
| Financial charges | 65/66B | €181 | €861 | +€680 | +375.3% |
| Recurring financial charges | 65 | €181 | €606 | +€425 | +234.4% |
| Non-recurring financial charges | 66B | - | €255 | +€255 | |
| Profit (loss) for the period before taxes | 9903 | €29,289 | €33,543 | +€4,253 | +14.5% |
| Income taxes | 67/77 | €9,242 | €10,425 | +€1,183 | +12.8% |
| Profit (loss) for the period | 9904 | €20,047 | €23,117 | +€3,070 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,047 | €23,117 | +€3,070 | +15.3% |
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 3 October 2026 via checked.be.