DIAMSTAR: 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.
DIAMSTAR
Largest movements
- Stocks and contracts -€311,175
down €311,175 (-14.5%), from €2.2m to €1.8m
- Receivables within one year +€27,315
up €27,315 (+9.0%), from €304,864 to €332,178
of which Trade receivables: +€27,024
- Profit (loss) carried forward -€314,880
down €314,880 (-591.3%), from -€53,255 to -€368,136
- Other debts +€34,919
up €34,919 (+795.9%), from €4,387 to €39,306
- Gross operating margin -€408,609
down €408,609, from €67,851 to -€340,758
- Financial income +€69,913
up €69,913 (+158.0%), from €44,247 to €114,160
- Financial charges +€25,825
up €25,825 (+41.3%), from €62,457 to €88,282
- Other operating charges -€4,741
no longer reported in 2025 (was €4,741)
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 | €2,486,186 | €2,203,481 | -€282,706 | -11.4% |
| Fixed assets | 21/28 | €28,712 | €28,712 | = | 0.0% |
| Tangible fixed assets | 22/27 | €28,712 | €28,712 | = | 0.0% |
| Land and buildings | 22 | €28,712 | €28,712 | = | 0.0% |
| Current assets | 29/58 | €2,457,474 | €2,174,769 | -€282,706 | -11.5% |
| Amounts receivable after more than one year | 29 | €619 | €619 | = | 0.0% |
| Other amounts receivable | 291 | €619 | €619 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,150,741 | €1,839,566 | -€311,175 | -14.5% |
| Stocks | 30/36 | €2,150,741 | €1,839,566 | -€311,175 | -14.5% |
| Amounts receivable within one year | 40/41 | €304,864 | €332,178 | +€27,315 | +9.0% |
| Trade receivables | 40 | €304,649 | €331,673 | +€27,024 | +8.9% |
| Other amounts receivable | 41 | €215 | €505 | +€290 | +135.1% |
| Cash at bank and in hand | 54/58 | €1,251 | €2,406 | +€1,155 | +92.3% |
| Total equity and liabilities | 10/49 | €2,486,186 | €2,203,481 | -€282,706 | -11.4% |
| Equity | 10/15 | €2,021,031 | €1,706,150 | -€314,880 | -15.6% |
| Contributions | 10/11 | €2,074,286 | €2,074,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,255 | -€368,136 | -€314,880 | -591.3% |
| Amounts payable | 17/49 | €465,156 | €497,331 | +€32,175 | +6.9% |
| Amounts payable within one year | 42/48 | €465,156 | €497,331 | +€32,175 | +6.9% |
| Trade debts | 44 | €457,169 | €456,705 | -€464 | -0.1% |
| Suppliers | 440/4 | €457,169 | €456,705 | -€464 | -0.1% |
| Taxes, remuneration and social security | 45 | €3,600 | €1,320 | -€2,280 | -63.3% |
| Taxes | 450/3 | €3,600 | €1,320 | -€2,280 | -63.3% |
| Other amounts payable | 47/48 | €4,387 | €39,306 | +€34,919 | +795.9% |
| Other operating charges | 640/8 | €4,741 | - | -€4,741 | |
| Gross operating margin | 9900 | €67,851 | -€340,758 | -€408,609 | |
| Operating profit (loss) | 9901 | €63,109 | -€340,758 | -€403,867 | |
| Financial income | 75/76B | €44,247 | €114,160 | +€69,913 | +158.0% |
| Recurring financial income | 75 | €44,247 | €114,160 | +€69,913 | +158.0% |
| Financial charges | 65/66B | €62,457 | €88,282 | +€25,825 | +41.3% |
| Recurring financial charges | 65 | €62,457 | €88,282 | +€25,825 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €44,899 | -€314,880 | -€359,779 | |
| Income taxes | 67/77 | €1,400 | - | -€1,400 | |
| Profit (loss) for the period | 9904 | €43,499 | -€314,880 | -€358,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,499 | -€314,880 | -€358,379 |
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 10 October 2026 via checked.be.