DIAMONDS GROUP: 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 GROUP
Largest movements
- Stocks and contracts +€49,640
up €49,640 (+53.1%), from €93,483 to €143,123
- Receivables within one year +€14,803
up €14,803 (+23.9%), from €62,001 to €76,804
of which Trade receivables: +€15,397
- Tangible fixed assets +€13,397
up €13,397 (+1,740%), from €770 to €14,167
of which Furniture and vehicles: +€14,167
- Trade debts +€51,684
up €51,684 (+78.8%), from €65,588 to €117,272
- Tax, wage and social debts +€24,844
up €24,844 (+33.0%), from €75,201 to €100,045
of which Remuneration and social security: +€27,000
- Accrued charges and deferred income +€11,000
new in 2024: €11,000
- Profit (loss) carried forward -€7,401
down €7,401 (-653%), from -€1,133 to -€8,534
- Staff costs -€11,147
down €11,147 (-18.8%), from €59,236 to €48,089
- Gross operating margin -€9,315
down €9,315 (-17.6%), from €52,944 to €43,629
- Depreciation +€833
up €833 (+108%), from €770 to €1,603
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,576 | €238,767 | +€80,191 | +50.6% |
| Fixed assets | 21/28 | €770 | €14,167 | +€13,397 | +1,740% |
| Tangible fixed assets | 22/27 | €770 | €14,167 | +€13,397 | +1,740% |
| Land and buildings | 22 | €770 | - | -€770 | |
| Furniture and vehicles | 24 | - | €14,167 | +€14,167 | |
| Current assets | 29/58 | €157,806 | €224,600 | +€66,794 | +42.3% |
| Stocks and contracts in progress | 3 | €93,483 | €143,123 | +€49,640 | +53.1% |
| Stocks | 30/36 | €93,483 | €143,123 | +€49,640 | +53.1% |
| Amounts receivable within one year | 40/41 | €62,001 | €76,804 | +€14,803 | +23.9% |
| Trade receivables | 40 | €25,856 | €41,253 | +€15,397 | +59.5% |
| Other amounts receivable | 41 | €36,145 | €35,551 | -€594 | -1.6% |
| Cash at bank and in hand | 54/58 | €2,321 | €3,280 | +€958 | +41.3% |
| Deferred charges and accrued income | 490/1 | - | €1,394 | +€1,394 | |
| Total equity and liabilities | 10/49 | €158,576 | €238,767 | +€80,191 | +50.6% |
| Equity | 10/15 | €17,786 | €10,385 | -€7,401 | -41.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €319 | €319 | = | 0.0% |
| Non-distributable reserves | 130/1 | €319 | €319 | = | 0.0% |
| Reserves not available under the articles | 1311 | €319 | €319 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,133 | -€8,534 | -€7,401 | -653% |
| Amounts payable | 17/49 | €140,790 | €228,382 | +€87,592 | +62.2% |
| Amounts payable within one year | 42/48 | €140,790 | €217,382 | +€76,592 | +54.4% |
| Trade debts | 44 | €65,588 | €117,272 | +€51,684 | +78.8% |
| Suppliers | 440/4 | €65,588 | €117,272 | +€51,684 | +78.8% |
| Taxes, remuneration and social security | 45 | €75,201 | €100,045 | +€24,844 | +33.0% |
| Taxes | 450/3 | €8,543 | €6,387 | -€2,156 | -25.2% |
| Remuneration and social security | 454/9 | €66,659 | €93,659 | +€27,000 | +40.5% |
| Other amounts payable | 47/48 | - | €64 | +€64 | |
| Accrued charges and deferred income | 492/3 | - | €11,000 | +€11,000 | |
| Remuneration, social security and pensions | 62 | €59,236 | €48,089 | -€11,147 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €770 | €1,603 | +€833 | +108% |
| Other operating charges | 640/8 | €550 | €1,025 | +€474 | +86.2% |
| Gross operating margin | 9900 | €52,944 | €43,629 | -€9,315 | -17.6% |
| Operating profit (loss) | 9901 | -€7,612 | -€7,088 | +€524 | +6.9% |
| Financial charges | 65/66B | €260 | €313 | +€53 | +20.5% |
| Recurring financial charges | 65 | €260 | €313 | +€53 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,872 | -€7,401 | +€471 | +6.0% |
| Profit (loss) for the period | 9904 | -€7,872 | -€7,401 | +€471 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,872 | -€7,401 | +€471 | +6.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.