Diamond Team: 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 Team
Largest movements
- Receivables within one year +€61,408
up €61,408 (+46.2%), from €132,989 to €194,398
of which Trade receivables: +€60,505
- Cash +€34,593
up €34,593 (+26.3%), from €131,662 to €166,255
mainly Net result for the year (+€60,208) and Depreciation (+€21,344)
- Tangible fixed assets -€21,344
down €21,344 (-5.7%), from €373,456 to €352,111
of which Land and buildings: -€14,952
- Profit (loss) carried forward +€60,208
up €60,208 (+54.1%), from €111,276 to €171,484
- Current portion of long-term debt -€18,262
down €18,262 (-76.0%), from €24,044 to €5,782
- Debts after one year +€14,590
up €14,590 (+5.9%), from €248,932 to €263,521
- Trade debts +€11,769
up €11,769 (+11.2%), from €105,268 to €117,037
- Gross operating margin -€45,888
down €45,888 (-28.1%), from €163,162 to €117,274
- Financial charges +€25,500
up €25,500 (+4,620%), from €552 to €26,052
- Taxes -€24,187
down €24,187 (-73.8%), from €32,781 to €8,593
- Depreciation +€9,035
up €9,035 (+73.4%), from €12,309 to €21,344
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 | €641,857 | €716,514 | +€74,657 | +11.6% |
| Fixed assets | 21/28 | €377,206 | €355,861 | -€21,344 | -5.7% |
| Tangible fixed assets | 22/27 | €373,456 | €352,111 | -€21,344 | -5.7% |
| Land and buildings | 22 | €362,615 | €347,663 | -€14,952 | -4.1% |
| Plant, machinery and equipment | 23 | €265 | - | -€265 | |
| Furniture and vehicles | 24 | €10,576 | €4,448 | -€6,128 | -57.9% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €264,651 | €360,653 | +€96,001 | +36.3% |
| Amounts receivable within one year | 40/41 | €132,989 | €194,398 | +€61,408 | +46.2% |
| Trade receivables | 40 | €129,397 | €189,901 | +€60,505 | +46.8% |
| Other amounts receivable | 41 | €3,593 | €4,496 | +€904 | +25.2% |
| Cash at bank and in hand | 54/58 | €131,662 | €166,255 | +€34,593 | +26.3% |
| Total equity and liabilities | 10/49 | €641,857 | €716,514 | +€74,657 | +11.6% |
| Equity | 10/15 | €135,873 | €196,081 | +€60,208 | +44.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €21,097 | €21,097 | = | 0.0% |
| Distributable reserves | 133 | €21,097 | €21,097 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,276 | €171,484 | +€60,208 | +54.1% |
| Amounts payable | 17/49 | €505,984 | €520,433 | +€14,449 | +2.9% |
| Amounts payable after more than one year | 17 | €248,932 | €263,521 | +€14,590 | +5.9% |
| Financial debts | 170/4 | €248,932 | €263,521 | +€14,590 | +5.9% |
| Amounts payable within one year | 42/48 | €257,052 | €255,263 | -€1,789 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €24,044 | €5,782 | -€18,262 | -76.0% |
| Trade debts | 44 | €105,268 | €117,037 | +€11,769 | +11.2% |
| Suppliers | 440/4 | €105,268 | €117,037 | +€11,769 | +11.2% |
| Taxes, remuneration and social security | 45 | €127,740 | €132,444 | +€4,704 | +3.7% |
| Taxes | 450/3 | €127,740 | €132,444 | +€4,704 | +3.7% |
| Accrued charges and deferred income | 492/3 | - | €1,649 | +€1,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,309 | €21,344 | +€9,035 | +73.4% |
| Other operating charges | 640/8 | €807 | €26 | -€781 | -96.8% |
| Non-recurring operating charges | 66A | - | €1,667 | +€1,667 | |
| Gross operating margin | 9900 | €163,162 | €117,274 | -€45,888 | -28.1% |
| Operating profit (loss) | 9901 | €150,046 | €94,237 | -€55,809 | -37.2% |
| Financial income | 75/76B | €26 | €616 | +€591 | +2,313% |
| Recurring financial income | 75 | €26 | €616 | +€591 | +2,313% |
| Financial charges | 65/66B | €552 | €26,052 | +€25,500 | +4,620% |
| Recurring financial charges | 65 | €552 | €26,052 | +€25,500 | +4,620% |
| Profit (loss) for the period before taxes | 9903 | €149,519 | €68,801 | -€80,718 | -54.0% |
| Income taxes | 67/77 | €32,781 | €8,593 | -€24,187 | -73.8% |
| Profit (loss) for the period | 9904 | €116,739 | €60,208 | -€56,531 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,739 | €60,208 | -€56,531 | -48.4% |
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 15 October 2026 via checked.be.