DIAMONDENT: 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.
DIAMONDENT
Largest movements
- Tangible fixed assets +€109,352
up €109,352 (+1,157%), from €9,455 to €118,808
of which Plant, machinery and equipment: +€117,457
- Receivables within one year +€87,289
up €87,289 (+99.8%), from €87,441 to €174,730
- Cash -€39,860
down €39,860 (-99.0%), from €40,255 to €395
mainly Investment in fixed assets (net) (-€118,579) and Receivables within one year (-€87,289)
- Profit (loss) carried forward +€118,083
up €118,083 (+124%), from €95,436 to €213,518
- Tax, wage and social debts +€21,580
up €21,580 (+54.3%), from €39,716 to €61,296
- Trade debts +€17,118
new in 2025: €17,118
- Gross operating margin +€68,210
up €68,210 (+69.6%), from €98,007 to €166,218
- Taxes +€15,564
up €15,564 (+69.4%), from €22,435 to €37,999
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 | €137,152 | €293,932 | +€156,781 | +114% |
| Fixed assets | 21/28 | €9,455 | €118,808 | +€109,352 | +1,157% |
| Tangible fixed assets | 22/27 | €9,455 | €118,808 | +€109,352 | +1,157% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,333 | €118,791 | +€117,457 | +8,809% |
| Furniture and vehicles | 24 | €8,122 | €17 | -€8,105 | -99.8% |
| Current assets | 29/58 | €127,696 | €175,125 | +€47,429 | +37.1% |
| Amounts receivable within one year | 40/41 | €87,441 | €174,730 | +€87,289 | +99.8% |
| Other amounts receivable | 41 | €87,441 | €174,730 | +€87,289 | +99.8% |
| Cash at bank and in hand | 54/58 | €40,255 | €395 | -€39,860 | -99.0% |
| Total equity and liabilities | 10/49 | €137,152 | €293,932 | +€156,781 | +114% |
| Equity | 10/15 | €97,436 | €215,518 | +€118,083 | +121% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €95,436 | €213,518 | +€118,083 | +124% |
| Amounts payable | 17/49 | €39,716 | €78,414 | +€38,698 | +97.4% |
| Amounts payable within one year | 42/48 | €39,716 | €78,414 | +€38,698 | +97.4% |
| Trade debts | 44 | - | €17,118 | +€17,118 | |
| Suppliers | 440/4 | - | €17,118 | +€17,118 | |
| Taxes, remuneration and social security | 45 | €39,716 | €61,296 | +€21,580 | +54.3% |
| Taxes | 450/3 | €39,716 | €61,296 | +€21,580 | +54.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,759 | €9,226 | +€467 | +5.3% |
| Other operating charges | 640/8 | €68 | €586 | +€518 | +762% |
| Gross operating margin | 9900 | €98,007 | €166,218 | +€68,210 | +69.6% |
| Operating profit (loss) | 9901 | €89,180 | €156,405 | +€67,225 | +75.4% |
| Financial charges | 65/66B | €128 | €323 | +€196 | +153% |
| Recurring financial charges | 65 | €128 | €323 | +€196 | +153% |
| Profit (loss) for the period before taxes | 9903 | €89,052 | €156,081 | +€67,029 | +75.3% |
| Income taxes | 67/77 | €22,435 | €37,999 | +€15,564 | +69.4% |
| Profit (loss) for the period | 9904 | €66,617 | €118,083 | +€51,466 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,617 | €118,083 | +€51,466 | +77.3% |
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 21 October 2026 via checked.be.