DIAMRO: 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.
DIAMRO
Largest movements
- Tangible fixed assets -€109,230
down €109,230 (-5.4%), from €2.0m to €1.9m
- Receivables within one year +€25,886
up €25,886 (+15.1%), from €171,533 to €197,419
of which Other amounts receivable: +€166,808
- Debts after one year -€116,218
down €116,218 (-10.6%), from €1.1m to €981,467
- Reserves +€26,581
up €26,581 (+3.4%), from €773,509 to €800,090
of which Distributable reserves: +€25,459
- Gross operating margin -€54,265
down €54,265 (-20.4%), from €266,389 to €212,125
- Depreciation -€46,092
down €46,092 (-28.8%), from €159,820 to €113,728
- Staff costs -€24,627
down €24,627 (-80.4%), from €30,637 to €6,010
- Financial charges +€6,928
up €6,928 (+18.9%), from €36,670 to €43,598
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 | €2,257,626 | €2,150,340 | -€107,286 | -4.8% |
| Fixed assets | 21/28 | €2,029,423 | €1,917,692 | -€111,730 | -5.5% |
| Tangible fixed assets | 22/27 | €2,026,923 | €1,917,692 | -€109,230 | -5.4% |
| Land and buildings | 22 | €2,026,923 | €1,917,692 | -€109,230 | -5.4% |
| Financial fixed assets | 28 | €2,500 | - | -€2,500 | |
| Current assets | 29/58 | €228,203 | €232,648 | +€4,445 | +1.9% |
| Amounts receivable within one year | 40/41 | €171,533 | €197,419 | +€25,886 | +15.1% |
| Trade receivables | 40 | €169,012 | €28,090 | -€140,921 | -83.4% |
| Other amounts receivable | 41 | €2,521 | €169,329 | +€166,808 | +6,615% |
| Cash at bank and in hand | 54/58 | €56,670 | €35,229 | -€21,441 | -37.8% |
| Total equity and liabilities | 10/49 | €2,257,626 | €2,150,340 | -€107,286 | -4.8% |
| Equity | 10/15 | €793,969 | €820,550 | +€26,581 | +3.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €773,509 | €800,090 | +€26,581 | +3.4% |
| Tax-exempt reserves | 132 | €1,122 | €2,244 | +€1,122 | +100% |
| Distributable reserves | 133 | €772,386 | €797,846 | +€25,459 | +3.3% |
| Amounts payable | 17/49 | €1,463,657 | €1,329,790 | -€133,867 | -9.1% |
| Amounts payable after more than one year | 17 | €1,097,685 | €981,467 | -€116,218 | -10.6% |
| Financial debts | 170/4 | €1,097,685 | €981,467 | -€116,218 | -10.6% |
| Amounts payable within one year | 42/48 | €365,972 | €348,324 | -€17,649 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €119,040 | €120,569 | +€1,529 | +1.3% |
| Trade debts | 44 | €24,027 | €6,171 | -€17,856 | -74.3% |
| Suppliers | 440/4 | €24,027 | €6,171 | -€17,856 | -74.3% |
| Taxes, remuneration and social security | 45 | €21,564 | €22,500 | +€936 | +4.3% |
| Taxes | 450/3 | €18,714 | €22,500 | +€3,785 | +20.2% |
| Remuneration and social security | 454/9 | €2,850 | - | -€2,850 | |
| Other amounts payable | 47/48 | €201,341 | €199,084 | -€2,257 | -1.1% |
| Remuneration, social security and pensions | 62 | €30,637 | €6,010 | -€24,627 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159,820 | €113,728 | -€46,092 | -28.8% |
| Other operating charges | 640/8 | €12,041 | €12,384 | +€342 | +2.8% |
| Gross operating margin | 9900 | €266,389 | €212,125 | -€54,265 | -20.4% |
| Operating profit (loss) | 9901 | €63,891 | €80,003 | +€16,112 | +25.2% |
| Financial charges | 65/66B | €36,670 | €43,598 | +€6,928 | +18.9% |
| Recurring financial charges | 65 | €36,670 | €43,598 | +€6,928 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €27,221 | €36,404 | +€9,183 | +33.7% |
| Income taxes | 67/77 | €7,479 | €9,823 | +€2,344 | +31.3% |
| Profit (loss) for the period | 9904 | €19,742 | €26,581 | +€6,839 | +34.6% |
| Transfer to tax-exempt reserves | 689 | €1,122 | €1,122 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,620 | €25,459 | +€6,839 | +36.7% |
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 16 October 2026 via checked.be.