DIAMONTE: 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.
DIAMONTE
Largest movements
- Tangible fixed assets +€340,089
up €340,089 (+41.5%), from €818,621 to €1.2m
of which Land and buildings: +€409,536
- Receivables within one year +€296,625
up €296,625 (+10.5%), from €2.8m to €3.1m
of which Other amounts receivable: +€306,823
- Cash -€226,170
down €226,170 (-15.5%), from €1.5m to €1.2m
mainly Investment in fixed assets (net) (-€455,970) and Receivables within one year (-€296,625)
- Profit (loss) carried forward +€484,764
up €484,764 (+58.7%), from €825,402 to €1.3m
- Debts after one year +€328,362
up €328,362 (+138%), from €238,233 to €566,595
- Other debts -€228,184
down €228,184 (-99.2%), from €230,112 to €1,927
- Tax, wage and social debts -€187,359
down €187,359 (-71.0%), from €263,951 to €76,592
of which Taxes: -€127,809
- Staff costs +€256,636
up €256,636 (+19.1%), from €1.3m to €1.6m
- Taxes -€182,051
down €182,051 (-53.3%), from €341,672 to €159,621
- Gross operating margin -€126,977
down €126,977 (-5.0%), from €2.6m to €2.4m
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 | €5,127,876 | €5,544,286 | +€416,410 | +8.1% |
| Fixed assets | 21/28 | €818,721 | €1,158,809 | +€340,089 | +41.5% |
| Tangible fixed assets | 22/27 | €818,621 | €1,158,709 | +€340,089 | +41.5% |
| Land and buildings | 22 | €543,579 | €953,115 | +€409,536 | +75.3% |
| Plant, machinery and equipment | 23 | €47,090 | €39,079 | -€8,010 | -17.0% |
| Furniture and vehicles | 24 | €34,031 | €32,420 | -€1,611 | -4.7% |
| Leasing and similar rights | 25 | €193,921 | €134,095 | -€59,826 | -30.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €4,309,156 | €4,385,477 | +€76,321 | +1.8% |
| Amounts receivable within one year | 40/41 | €2,823,665 | €3,120,290 | +€296,625 | +10.5% |
| Trade receivables | 40 | €627,775 | €617,577 | -€10,198 | -1.6% |
| Other amounts receivable | 41 | €2,195,891 | €2,502,713 | +€306,823 | +14.0% |
| Cash at bank and in hand | 54/58 | €1,457,374 | €1,231,204 | -€226,170 | -15.5% |
| Deferred charges and accrued income | 490/1 | €28,116 | €33,983 | +€5,866 | +20.9% |
| Total equity and liabilities | 10/49 | €5,127,876 | €5,544,286 | +€416,410 | +8.1% |
| Equity | 10/15 | €3,920,573 | €4,405,337 | +€484,764 | +12.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,082,771 | €3,082,771 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,080,911 | €3,080,911 | = | 0.0% |
| Profit (loss) carried forward | 14 | €825,402 | €1,310,166 | +€484,764 | +58.7% |
| Amounts payable | 17/49 | €1,207,303 | €1,138,948 | -€68,355 | -5.7% |
| Amounts payable after more than one year | 17 | €238,233 | €566,595 | +€328,362 | +138% |
| Financial debts | 170/4 | €238,233 | €566,595 | +€328,362 | +138% |
| Amounts payable within one year | 42/48 | €969,058 | €572,329 | -€396,729 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €130,556 | €142,285 | +€11,729 | +9.0% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €144,440 | €151,525 | +€7,085 | +4.9% |
| Suppliers | 440/4 | €142,790 | €151,525 | +€8,735 | +6.1% |
| Bills of exchange payable | 441 | €1,650 | - | -€1,650 | |
| Taxes, remuneration and social security | 45 | €263,951 | €76,592 | -€187,359 | -71.0% |
| Taxes | 450/3 | €161,080 | €33,271 | -€127,809 | -79.3% |
| Remuneration and social security | 454/9 | €102,871 | €43,321 | -€59,550 | -57.9% |
| Other amounts payable | 47/48 | €230,112 | €1,927 | -€228,184 | -99.2% |
| Accrued charges and deferred income | 492/3 | €12 | €25 | +€12 | +99.8% |
| Remuneration, social security and pensions | 62 | €1,345,264 | €1,601,900 | +€256,636 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,566 | €115,881 | -€8,685 | -7.0% |
| Other operating charges | 640/8 | €48,812 | €35,736 | -€13,076 | -26.8% |
| Gross operating margin | 9900 | €2,552,801 | €2,425,825 | -€126,977 | -5.0% |
| Operating profit (loss) | 9901 | €1,034,159 | €672,308 | -€361,851 | -35.0% |
| Financial income | 75/76B | €5,286 | €264 | -€5,022 | -95.0% |
| Recurring financial income | 75 | €5,286 | €264 | -€5,022 | -95.0% |
| Financial charges | 65/66B | €23,687 | €28,187 | +€4,499 | +19.0% |
| Recurring financial charges | 65 | €23,687 | €28,187 | +€4,499 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €1,015,757 | €644,385 | -€371,372 | -36.6% |
| Income taxes | 67/77 | €341,672 | €159,621 | -€182,051 | -53.3% |
| Profit (loss) for the period | 9904 | €674,085 | €484,764 | -€189,321 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €674,085 | €484,764 | -€189,321 | -28.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.