DIAMONDS EVENTS: 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.
DIAMONDS EVENTS
Largest movements
- Tangible fixed assets -€22,658
down €22,658 (-62.2%), from €36,438 to €13,780
of which Furniture and vehicles: -€19,643
- Cash -€10,026
down €10,026 (-17.9%), from €55,896 to €45,870
mainly Net result for the year (-€18,498) and Other debts (-€8,300)
- Receivables after one year -€6,379
down €6,379 (-31.9%), from €20,000 to €13,621
- Reserves -€18,498
down €18,498 (-18.4%), from €100,592 to €82,094
of which Distributable reserves: -€18,498
- Other debts -€8,300
no longer reported in 2025 (was €8,300)
- Current portion of long-term debt -€8,009
down €8,009 (-74.8%), from €10,709 to €2,700
- Debts after one year -€2,700
no longer reported in 2025 (was €2,700)
- Gross operating margin -€18,383
down €18,383 (-89.0%), from €20,648 to €2,265
- Turnover -€15,783
down €15,783 (-9.9%), from €159,542 to €143,759
- Financial income +€5,167
up €5,167 (+2,903%), from €178 to €5,345
of which Non-recurring financial income: +€5,000
- Purchases and services +€4,786
up €4,786 (+3.3%), from €147,066 to €151,852
- Financial charges -€2,227
down €2,227 (-93.4%), from €2,385 to €158
of which Non-recurring financial charges: -€2,072
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 | €135,824 | €97,840 | -€37,984 | -28.0% |
| Fixed assets | 21/28 | €36,438 | €13,780 | -€22,658 | -62.2% |
| Tangible fixed assets | 22/27 | €36,438 | €13,780 | -€22,658 | -62.2% |
| Plant, machinery and equipment | 23 | €5,153 | €3,014 | -€2,139 | -41.5% |
| Furniture and vehicles | 24 | €26,126 | €6,483 | -€19,643 | -75.2% |
| Other tangible fixed assets | 26 | €5,159 | €4,283 | -€876 | -17.0% |
| Current assets | 29/58 | €99,386 | €84,060 | -€15,326 | -15.4% |
| Amounts receivable after more than one year | 29 | €20,000 | €13,621 | -€6,379 | -31.9% |
| Other amounts receivable | 291 | €20,000 | €13,621 | -€6,379 | -31.9% |
| Amounts receivable within one year | 40/41 | €22,557 | €23,352 | +€795 | +3.5% |
| Trade receivables | 40 | €12,899 | €12,628 | -€271 | -2.1% |
| Other amounts receivable | 41 | €9,658 | €10,724 | +€1,066 | +11.0% |
| Cash at bank and in hand | 54/58 | €55,896 | €45,870 | -€10,026 | -17.9% |
| Deferred charges and accrued income | 490/1 | €933 | €1,217 | +€284 | +30.4% |
| Total equity and liabilities | 10/49 | €135,824 | €97,840 | -€37,984 | -28.0% |
| Equity | 10/15 | €106,792 | €88,294 | -€18,498 | -17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,592 | €82,094 | -€18,498 | -18.4% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €92,592 | €74,094 | -€18,498 | -20.0% |
| Amounts payable | 17/49 | €29,032 | €9,546 | -€19,486 | -67.1% |
| Amounts payable after more than one year | 17 | €2,700 | - | -€2,700 | |
| Financial debts | 170/4 | €2,700 | - | -€2,700 | |
| Amounts payable within one year | 42/48 | €26,332 | €9,546 | -€16,786 | -63.7% |
| Current portion of amounts payable after more than one year | 42 | €10,709 | €2,700 | -€8,009 | -74.8% |
| Trade debts | 44 | €4,435 | €4,167 | -€268 | -6.0% |
| Suppliers | 440/4 | €4,435 | €4,167 | -€268 | -6.0% |
| Taxes, remuneration and social security | 45 | €2,888 | €2,679 | -€209 | -7.2% |
| Taxes | 450/3 | €2,888 | €2,679 | -€209 | -7.2% |
| Other amounts payable | 47/48 | €8,300 | - | -€8,300 | |
| Turnover | 70 | €159,542 | €143,759 | -€15,783 | -9.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €147,066 | €151,852 | +€4,786 | +3.3% |
| Remuneration, social security and pensions | 62 | €187 | - | -€187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,416 | €22,658 | +€242 | +1.1% |
| Other operating charges | 640/8 | €3,016 | €3,203 | +€187 | +6.2% |
| Gross operating margin | 9900 | €20,648 | €2,265 | -€18,383 | -89.0% |
| Operating profit (loss) | 9901 | -€4,971 | -€23,596 | -€18,625 | -375% |
| Financial income | 75/76B | €178 | €5,345 | +€5,167 | +2,903% |
| Recurring financial income | 75 | €178 | €345 | +€167 | +93.8% |
| Non-recurring financial income | 76B | - | €5,000 | +€5,000 | |
| Financial charges | 65/66B | €2,385 | €158 | -€2,227 | -93.4% |
| Recurring financial charges | 65 | €313 | €158 | -€155 | -49.5% |
| Non-recurring financial charges | 66B | €2,072 | - | -€2,072 | |
| Profit (loss) for the period before taxes | 9903 | -€7,178 | -€18,409 | -€11,231 | -156% |
| Income taxes | 67/77 | €449 | €89 | -€360 | -80.2% |
| Profit (loss) for the period | 9904 | -€7,627 | -€18,498 | -€10,871 | -143% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,627 | -€18,498 | -€10,871 | -143% |
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 24 October 2026 via checked.be.