Diamond Solution: 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 Solution
Largest movements
- Receivables within one year -€64,355
down €64,355 (-45.1%), from €142,811 to €78,456
of which Trade receivables: -€57,513
- Tangible fixed assets +€33,016
up €33,016 (+21.4%), from €153,962 to €186,978
of which Leasing and similar rights: +€31,961
- Cash +€31,639
up €31,639 (+40.2%), from €78,771 to €110,410
mainly Receivables within one year (+€64,355) and Net result for the year (+€42,752)
- Reserves +€42,752
up €42,752 (+28.4%), from €150,278 to €193,030
- Other debts -€36,371
down €36,371 (-91.9%), from €39,584 to €3,213
- Trade debts -€17,066
down €17,066 (-79.5%), from €21,462 to €4,396
- Current portion of long-term debt +€12,449
up €12,449 (+61.4%), from €20,292 to €32,741
- Gross operating margin -€125,912
down €125,912 (-35.4%), from €355,635 to €229,723
- Taxes -€41,553
down €41,553 (-70.2%), from €59,225 to €17,673
- Depreciation +€5,042
up €5,042 (+21.2%), from €23,813 to €28,855
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 | €379,924 | €381,818 | +€1,895 | +0.5% |
| Fixed assets | 21/28 | €154,137 | €187,153 | +€33,016 | +21.4% |
| Tangible fixed assets | 22/27 | €153,962 | €186,978 | +€33,016 | +21.4% |
| Land and buildings | 22 | €149,100 | €136,793 | -€12,307 | -8.3% |
| Plant, machinery and equipment | 23 | €4,114 | €17,181 | +€13,067 | +317.6% |
| Furniture and vehicles | 24 | €748 | €1,043 | +€295 | +39.4% |
| Leasing and similar rights | 25 | - | €31,961 | +€31,961 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €225,787 | €194,665 | -€31,121 | -13.8% |
| Amounts receivable within one year | 40/41 | €142,811 | €78,456 | -€64,355 | -45.1% |
| Trade receivables | 40 | €129,780 | €72,267 | -€57,513 | -44.3% |
| Other amounts receivable | 41 | €13,031 | €6,189 | -€6,842 | -52.5% |
| Cash at bank and in hand | 54/58 | €78,771 | €110,410 | +€31,639 | +40.2% |
| Deferred charges and accrued income | 490/1 | €4,205 | €5,799 | +€1,594 | +37.9% |
| Total equity and liabilities | 10/49 | €379,924 | €381,818 | +€1,895 | +0.5% |
| Equity | 10/15 | €150,278 | €193,030 | +€42,752 | +28.4% |
| Reserves | 13 | €150,278 | €193,030 | +€42,752 | +28.4% |
| Distributable reserves | 133 | €150,278 | €193,030 | +€42,752 | +28.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €229,645 | €188,789 | -€40,857 | -17.8% |
| Amounts payable after more than one year | 17 | €121,839 | €119,010 | -€2,830 | -2.3% |
| Financial debts | 170/4 | €121,839 | €119,010 | -€2,830 | -2.3% |
| Amounts payable within one year | 42/48 | €107,806 | €69,779 | -€38,027 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €20,292 | €32,741 | +€12,449 | +61.4% |
| Trade debts | 44 | €21,462 | €4,396 | -€17,066 | -79.5% |
| Suppliers | 440/4 | €21,462 | €4,396 | -€17,066 | -79.5% |
| Taxes, remuneration and social security | 45 | €26,469 | €29,429 | +€2,960 | +11.2% |
| Taxes | 450/3 | €22,687 | €25,998 | +€3,311 | +14.6% |
| Remuneration and social security | 454/9 | €3,782 | €3,431 | -€350 | -9.3% |
| Other amounts payable | 47/48 | €39,584 | €3,213 | -€36,371 | -91.9% |
| Remuneration, social security and pensions | 62 | €135,049 | €133,117 | -€1,932 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,813 | €28,855 | +€5,042 | +21.2% |
| Other operating charges | 640/8 | €2,240 | €4,125 | +€1,885 | +84.1% |
| Gross operating margin | 9900 | €355,635 | €229,723 | -€125,912 | -35.4% |
| Operating profit (loss) | 9901 | €194,532 | €63,626 | -€130,906 | -67.3% |
| Financial income | 75/76B | €2 | €1 | -€1 | -53.2% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -53.2% |
| Financial charges | 65/66B | €2,119 | €3,203 | +€1,084 | +51.1% |
| Recurring financial charges | 65 | €2,119 | €3,203 | +€1,084 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €192,415 | €60,424 | -€131,991 | -68.6% |
| Income taxes | 67/77 | €59,225 | €17,673 | -€41,553 | -70.2% |
| Profit (loss) for the period | 9904 | €133,190 | €42,752 | -€90,439 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €133,190 | €42,752 | -€90,439 | -67.9% |
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 29 September 2026 via checked.be.