DIAMTECH: 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.
DIAMTECH
Largest movements
- Receivables within one year +€105,304
up €105,304 (+2047.5%), from €5,143 to €110,447
- Cash -€63,823
down €63,823 (-35.9%), from €177,718 to €113,895
mainly Receivables within one year (-€105,304) and Tax, wage and social debts (-€9,691)
- Tangible fixed assets -€14,388
down €14,388 (-2.6%), from €546,024 to €531,636
- Profit (loss) carried forward +€21,793
up €21,793 (+3.3%), from €669,623 to €691,416
- Trade debts +€11,398
new in 2024: €11,398
- Tax, wage and social debts -€9,691
down €9,691 (-83.7%), from €11,581 to €1,890
- Gross operating margin -€37,599
down €37,599 (-42.2%), from €89,006 to €51,407
- Taxes -€15,124
down €15,124 (-50.2%), from €30,130 to €15,006
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.
Cash bridge derived
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 | €728,885 | €755,978 | +€27,093 | +3.7% |
| Fixed assets | 21/28 | €546,024 | €531,636 | -€14,388 | -2.6% |
| Tangible fixed assets | 22/27 | €546,024 | €531,636 | -€14,388 | -2.6% |
| Land and buildings | 22 | €546,024 | €531,636 | -€14,388 | -2.6% |
| Current assets | 29/58 | €182,861 | €224,342 | +€41,481 | +22.7% |
| Amounts receivable within one year | 40/41 | €5,143 | €110,447 | +€105,304 | +2047.5% |
| Trade receivables | 40 | €5,143 | €110,447 | +€105,304 | +2047.5% |
| Cash at bank and in hand | 54/58 | €177,718 | €113,895 | -€63,823 | -35.9% |
| Total equity and liabilities | 10/49 | €728,885 | €755,978 | +€27,093 | +3.7% |
| Equity | 10/15 | €688,223 | €710,016 | +€21,793 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €669,623 | €691,416 | +€21,793 | +3.3% |
| Amounts payable | 17/49 | €40,662 | €45,962 | +€5,300 | +13.0% |
| Amounts payable within one year | 42/48 | €40,662 | €45,962 | +€5,300 | +13.0% |
| Financial debts | 43 | €29,081 | €32,674 | +€3,593 | +12.4% |
| Other loans | 439 | €29,081 | €32,674 | +€3,593 | +12.4% |
| Trade debts | 44 | - | €11,398 | +€11,398 | |
| Suppliers | 440/4 | - | €11,398 | +€11,398 | |
| Taxes, remuneration and social security | 45 | €11,581 | €1,890 | -€9,691 | -83.7% |
| Taxes | 450/3 | €11,581 | €1,890 | -€9,691 | -83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,388 | €14,388 | = | 0.0% |
| Gross operating margin | 9900 | €89,006 | €51,407 | -€37,599 | -42.2% |
| Operating profit (loss) | 9901 | €74,618 | €37,019 | -€37,599 | -50.4% |
| Financial income | 75/76B | €9 | €19 | +€10 | +111.1% |
| Recurring financial income | 75 | €9 | €19 | +€10 | +111.1% |
| Financial charges | 65/66B | €279 | €239 | -€40 | -14.3% |
| Recurring financial charges | 65 | €279 | €239 | -€40 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €74,348 | €36,799 | -€37,549 | -50.5% |
| Income taxes | 67/77 | €30,130 | €15,006 | -€15,124 | -50.2% |
| Profit (loss) for the period | 9904 | €44,218 | €21,793 | -€22,425 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,218 | €21,793 | -€22,425 | -50.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.