DIAMTOOLS: 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.
DIAMTOOLS
Largest movements
- Cash -€82,482
down €82,482 (-55.9%), from €147,658 to €65,176
mainly Contributions, distributions and other (-€120,000) and Investment in fixed assets (net) (-€10,498)
- Tangible fixed assets +€8,366
up €8,366 (+24.2%), from €34,613 to €42,980
- Receivables within one year +€6,293
up €6,293 (+42.2%), from €14,901 to €21,194
- Profit (loss) carried forward -€162,395
down €162,395 (-97.5%), from €166,597 to €4,202
- Reserves +€100,000
up €100,000 (+2689.3%), from €3,718 to €103,718
of which Distributable reserves: +€100,000
- Other debts -€5,557
down €5,557 (-96.7%), from €5,749 to €192
- Depreciation +€2,078
up €2,078 (+3853.1%), from €54 to €2,132
- Taxes -€907
down €907 (-4.5%), from €20,285 to €19,378
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 | €209,991 | €142,243 | -€67,749 | -32.3% |
| Fixed assets | 21/28 | €34,613 | €42,980 | +€8,366 | +24.2% |
| Tangible fixed assets | 22/27 | €34,613 | €42,980 | +€8,366 | +24.2% |
| Land and buildings | 22 | €34,613 | €42,980 | +€8,366 | +24.2% |
| Current assets | 29/58 | €175,378 | €99,263 | -€76,115 | -43.4% |
| Amounts receivable within one year | 40/41 | €14,901 | €21,194 | +€6,293 | +42.2% |
| Other amounts receivable | 41 | €14,901 | €21,194 | +€6,293 | +42.2% |
| Cash at bank and in hand | 54/58 | €147,658 | €65,176 | -€82,482 | -55.9% |
| Deferred charges and accrued income | 490/1 | €12,819 | €12,893 | +€74 | +0.6% |
| Total equity and liabilities | 10/49 | €209,991 | €142,243 | -€67,749 | -32.3% |
| Equity | 10/15 | €197,584 | €135,188 | -€62,395 | -31.6% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €3,718 | €103,718 | +€100,000 | +2689.3% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | €166,597 | €4,202 | -€162,395 | -97.5% |
| Amounts payable | 17/49 | €12,408 | €7,055 | -€5,353 | -43.1% |
| Amounts payable within one year | 42/48 | €7,810 | €2,312 | -€5,498 | -70.4% |
| Trade debts | 44 | €1,658 | €2,000 | +€342 | +20.6% |
| Suppliers | 440/4 | €1,658 | €2,000 | +€342 | +20.6% |
| Taxes, remuneration and social security | 45 | €403 | €120 | -€283 | -70.2% |
| Taxes | 450/3 | €403 | €120 | -€283 | -70.2% |
| Other amounts payable | 47/48 | €5,749 | €192 | -€5,557 | -96.7% |
| Accrued charges and deferred income | 492/3 | €4,598 | €4,742 | +€144 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54 | €2,132 | +€2,078 | +3853.1% |
| Other operating charges | 640/8 | €4,531 | €4,688 | +€157 | +3.5% |
| Gross operating margin | 9900 | €83,966 | €83,938 | -€28 | 0.0% |
| Operating profit (loss) | 9901 | €79,381 | €77,118 | -€2,263 | -2.9% |
| Financial charges | 65/66B | - | €136 | +€136 | |
| Recurring financial charges | 65 | - | €136 | +€136 | |
| Profit (loss) for the period before taxes | 9903 | €79,381 | €76,982 | -€2,398 | -3.0% |
| Income taxes | 67/77 | €20,285 | €19,378 | -€907 | -4.5% |
| Profit (loss) for the period | 9904 | €59,096 | €57,605 | -€1,491 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,096 | €57,605 | -€1,491 | -2.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.