DIAMOND WATERS: 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 WATERS
Largest movements
- Tangible fixed assets -€59,861
down €59,861 (-9.1%), from €658,031 to €598,170
of which Land and buildings: -€58,236
- Cash -€37,751
down €37,751 (-71.4%), from €52,850 to €15,099
mainly Contributions, distributions and other (-€53,404) and Debts after one year (-€28,439)
- Reserves -€53,404
down €53,404 (-16.2%), from €329,428 to €276,024
of which Distributable reserves: -€53,404
- Debts after one year -€28,439
down €28,439 (-7.5%), from €380,576 to €352,137
- Gross operating margin -€50,392
down €50,392 (-41.1%), from €122,721 to €72,329
- Taxes -€13,119
down €13,119 (-87.8%), from €14,939 to €1,820
- Other operating charges -€1,735
down €1,735 (-44.9%), from €3,865 to €2,130
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 | €770,711 | €674,930 | -€95,780 | -12.4% |
| Fixed assets | 21/28 | €658,112 | €598,252 | -€59,861 | -9.1% |
| Tangible fixed assets | 22/27 | €658,031 | €598,170 | -€59,861 | -9.1% |
| Land and buildings | 22 | €650,125 | €591,889 | -€58,236 | -9.0% |
| Plant, machinery and equipment | 23 | €4,879 | €3,468 | -€1,411 | -28.9% |
| Furniture and vehicles | 24 | €3,027 | €2,813 | -€213 | -7.1% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €112,598 | €76,679 | -€35,920 | -31.9% |
| Amounts receivable within one year | 40/41 | €52,998 | €49,880 | -€3,119 | -5.9% |
| Trade receivables | 40 | €5,750 | €5,128 | -€622 | -10.8% |
| Other amounts receivable | 41 | €47,248 | €44,752 | -€2,497 | -5.3% |
| Cash at bank and in hand | 54/58 | €52,850 | €15,099 | -€37,751 | -71.4% |
| Deferred charges and accrued income | 490/1 | €6,750 | €11,700 | +€4,950 | +73.3% |
| Total equity and liabilities | 10/49 | €770,711 | €674,930 | -€95,780 | -12.4% |
| Equity | 10/15 | €347,978 | €289,040 | -€58,938 | -16.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €329,428 | €276,024 | -€53,404 | -16.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €327,573 | €274,169 | -€53,404 | -16.3% |
| Profit (loss) carried forward | 14 | - | -€5,533 | -€5,533 | |
| Amounts payable | 17/49 | €422,732 | €385,890 | -€36,842 | -8.7% |
| Amounts payable after more than one year | 17 | €380,576 | €352,137 | -€28,439 | -7.5% |
| Financial debts | 170/4 | €380,576 | €352,137 | -€28,439 | -7.5% |
| Amounts payable within one year | 42/48 | €42,156 | €33,753 | -€8,403 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €18,115 | €23,498 | +€5,382 | +29.7% |
| Financial debts | 43 | €11,795 | €4,175 | -€7,620 | -64.6% |
| Credit institutions | 430/8 | €11,795 | €4,175 | -€7,620 | -64.6% |
| Trade debts | 44 | €4,179 | €3,369 | -€811 | -19.4% |
| Suppliers | 440/4 | €4,179 | €3,369 | -€811 | -19.4% |
| Taxes, remuneration and social security | 45 | €8,067 | €2,711 | -€5,355 | -66.4% |
| Taxes | 450/3 | €6,848 | €1,393 | -€5,454 | -79.7% |
| Remuneration and social security | 454/9 | €1,219 | €1,318 | +€99 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,212 | €61,673 | +€461 | +0.8% |
| Other operating charges | 640/8 | €3,865 | €2,130 | -€1,735 | -44.9% |
| Gross operating margin | 9900 | €122,721 | €72,329 | -€50,392 | -41.1% |
| Operating profit (loss) | 9901 | €57,644 | €8,527 | -€49,118 | -85.2% |
| Financial income | 75/76B | €1,167 | €1,468 | +€301 | +25.8% |
| Recurring financial income | 75 | €1,167 | €1,468 | +€301 | +25.8% |
| Financial charges | 65/66B | €13,065 | €13,708 | +€643 | +4.9% |
| Recurring financial charges | 65 | €13,065 | €13,708 | +€643 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €45,747 | -€3,713 | -€49,460 | |
| Income taxes | 67/77 | €14,939 | €1,820 | -€13,119 | -87.8% |
| Profit (loss) for the period | 9904 | €30,807 | -€5,533 | -€36,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,807 | -€5,533 | -€36,341 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.