DIAMS-IT: what changed
Two fiscal 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.
DIAMS-IT
Largest movements
- Cash -€64,310
down €64,310 (-51.6%), from €124,640 to €60,330
mainly Other debts (-€35,045) and Receivables within one year (-€31,149)
- Receivables within one year +€31,149
up €31,149 (+90.0%), from €34,614 to €65,763
of which Trade receivables: +€17,922
- Tangible fixed assets +€16,535
up €16,535 (+1425.0%), from €1,160 to €17,696
of which Furniture and vehicles: +€10,873
- Deferred charges and accrued income +€6,223
up €6,223 (+902.9%), from €689 to €6,912
- Current investments +€5,000
up €5,000 (+6.3%), from €78,920 to €83,920
- Other debts -€35,045
down €35,045 (-38.7%), from €90,526 to €55,481
- Trade debts +€17,729
up €17,729 (+419.9%), from €4,222 to €21,951
- Accrued charges and deferred income +€14,014
new in 2025: €14,014
- Tax, wage and social debts -€10,100
down €10,100 (-92.3%), from €10,947 to €847
- Reserves +€6,790
up €6,790 (+7.0%), from €96,898 to €103,688
- Gross operating margin -€63,448
down €63,448 (-64.0%), from €99,184 to €35,737
- Taxes -€32,433
down €32,433, from €26,021 to -€6,413
- Provisions -€1,397
down €1,397 (-53.6%), from €2,606 to €1,209
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.
Cash bridge derived
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 | €240,024 | €234,620 | -€5,403 | -2.3% |
| Fixed assets | 21/28 | €1,160 | €17,696 | +€16,535 | +1425.0% |
| Tangible fixed assets | 22/27 | €1,160 | €17,696 | +€16,535 | +1425.0% |
| Plant, machinery and equipment | 23 | - | €5,662 | +€5,662 | |
| Furniture and vehicles | 24 | €1,160 | €12,034 | +€10,873 | +937.0% |
| Current assets | 29/58 | €238,863 | €216,924 | -€21,939 | -9.2% |
| Amounts receivable within one year | 40/41 | €34,614 | €65,763 | +€31,149 | +90.0% |
| Trade receivables | 40 | €34,614 | €52,536 | +€17,922 | +51.8% |
| Other amounts receivable | 41 | €0 | €13,227 | +€13,227 | |
| Current investments | 50/53 | €78,920 | €83,920 | +€5,000 | +6.3% |
| Cash at bank and in hand | 54/58 | €124,640 | €60,330 | -€64,310 | -51.6% |
| Deferred charges and accrued income | 490/1 | €689 | €6,912 | +€6,223 | +902.9% |
| Total equity and liabilities | 10/49 | €240,024 | €234,620 | -€5,403 | -2.3% |
| Equity | 10/15 | €99,898 | €106,688 | +€6,790 | +6.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €96,898 | €103,688 | +€6,790 | +7.0% |
| Distributable reserves | 133 | €96,898 | €103,688 | +€6,790 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €34,431 | €35,640 | +€1,209 | +3.5% |
| Provisions for liabilities and charges | 160/5 | €34,431 | €35,640 | +€1,209 | +3.5% |
| Other liabilities and charges | 164/5 | €34,431 | €35,640 | +€1,209 | +3.5% |
| Amounts payable | 17/49 | €105,695 | €92,292 | -€13,403 | -12.7% |
| Amounts payable within one year | 42/48 | €105,695 | €78,278 | -€27,417 | -25.9% |
| Trade debts | 44 | €4,222 | €21,951 | +€17,729 | +419.9% |
| Suppliers | 440/4 | €4,222 | €21,951 | +€17,729 | +419.9% |
| Taxes, remuneration and social security | 45 | €10,947 | €847 | -€10,100 | -92.3% |
| Taxes | 450/3 | €10,947 | €847 | -€10,100 | -92.3% |
| Other amounts payable | 47/48 | €90,526 | €55,481 | -€35,045 | -38.7% |
| Accrued charges and deferred income | 492/3 | - | €14,014 | +€14,014 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,146 | €1,815 | +€669 | +58.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,606 | €1,209 | -€1,397 | -53.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €99,184 | €35,737 | -€63,448 | -64.0% |
| Operating profit (loss) | 9901 | €95,045 | €32,312 | -€62,733 | -66.0% |
| Financial income | 75/76B | €551 | €1,229 | +€678 | +123.1% |
| Recurring financial income | 75 | €551 | €1,229 | +€678 | +123.1% |
| Financial charges | 65/66B | €34,010 | €33,163 | -€847 | -2.5% |
| Recurring financial charges | 65 | €34,010 | €33,163 | -€847 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €61,585 | €377 | -€61,208 | -99.4% |
| Income taxes | 67/77 | €26,021 | -€6,413 | -€32,433 | |
| Profit (loss) for the period | 9904 | €35,565 | €6,790 | -€28,775 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,565 | €6,790 | -€28,775 | -80.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.