DIAMUR: 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.
What changed
DIAMUR
NACE 23.630, Manufacture of other non-metallic mineral products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€897,291
2024 · €40,167+€857,124
Equity
€11.5m
2024 · €10.9m+€627,291
Cash
€313,411
2024 · €157,818+€155,593
Balance sheet total
€26.4m
2024 · €25.8m+€672,675
Largest movements
Assets
- Tangible fixed assets +€1.2m
up €1.2m (+17.8%), from €6.9m to €8.1m
of which Plant, machinery and equipment: +€1.8m
- Receivables within one year -€749,727
down €749,727 (-4.5%), from €16.5m to €15.7m
of which Other amounts receivable: -€701,556
- Stocks and contracts +€349,707
up €349,707 (+19.4%), from €1.8m to €2.2m
- Financial fixed assets -€324,350
down €324,350 (-98.2%), from €330,429 to €6,079
of which Affiliated companies: -€325,000
Equity and liabilities
- Short-term financial debts +€1.3m
up €1.3m (+199%), from €670,000 to €2.0m
- Other debts -€1.3m
down €1.3m (-10.8%), from €12.0m to €10.7m
- Profit (loss) carried forward +€611,998
up €611,998 (+79.7%), from -€768,302 to -€156,304
Income statement
- Turnover +€914,572
up €914,572 (+5.3%), from €17.2m to €18.1m
- Services and other goods +€570,523
up €570,523 (+15.6%), from €3.7m to €4.2m
- Financial income +€260,931
up €260,931 (+38.0%), from €686,194 to €947,125
of which Non-recurring financial income: +€282,043
- Other operating income +€230,359
up €230,359 (+24.4%), from €944,577 to €1.2m
- Other operating charges -€186,450
down €186,450 (-58.1%), from €321,058 to €134,608
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.
Result 2024
€40,167
Turnover
+€914,572
Other operating income
+€230,359
Goods and materials
+€116,350
Services and other goods
-€570,523
Staff costs
-€172,758
Depreciation
-€96,050
Write-downs
-€156,797
Other operating charges
+€186,450
Other operating items
+€65,139
Financial income
+€260,931
Financial charges
+€96,527
Taxes
-€2,243
Deferred taxes and other
-€14,833
Result 2025
€897,291
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.3m
Investment
-€2.2m
Financing
+€1.1m
Cash 2024
€157,818
From operations (derived)
+€1.3m
Net result for the year
+€897,291
Depreciation
+€1.3m
Stocks and contracts
-€349,707
Receivables within one year
+€749,727
Deferred charges and accrued income
-€26,646
Smaller working-capital items
+€2,870
Tax, wage and social debts
+€147,506
Other debts
-€1.3m
Accrued charges and deferred income
-€137,113
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€2.2m
Financing
+€1.1m
Short-term financial debts
+€1.3m
Contributions, distributions and other
-€270,000
Cash 2025
€313,411
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,762,617 | €26,435,292 | +€672,675 | +2.6% |
| Fixed assets | 21/28 | €7,267,431 | €8,157,887 | +€890,455 | +12.3% |
| Intangible fixed assets | 21 | €47,994 | €33,791 | -€14,203 | -29.6% |
| Tangible fixed assets | 22/27 | €6,889,009 | €8,118,017 | +€1.2m | +17.8% |
| Land and buildings | 22 | €4,919,891 | €4,424,477 | -€495,414 | -10.1% |
| Plant, machinery and equipment | 23 | €1,544,879 | €3,299,157 | +€1.8m | +114% |
| Furniture and vehicles | 24 | €424,238 | €394,383 | -€29,856 | -7.0% |
| Financial fixed assets | 28 | €330,429 | €6,079 | -€324,350 | -98.2% |
| Affiliated companies | 280/1 | €325,000 | - | -€325,000 | |
| Participating interests | 280 | €325,000 | - | -€325,000 | |
| Other financial fixed assets | 284/8 | €5,429 | €6,079 | +€650 | +12.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,429 | €6,079 | +€650 | +12.0% |
| Current assets | 29/58 | €18,495,186 | €18,277,405 | -€217,781 | -1.2% |
| Stocks and contracts in progress | 3 | €1,806,190 | €2,155,897 | +€349,707 | +19.4% |
| Stocks | 30/36 | €1,806,190 | €2,155,897 | +€349,707 | +19.4% |
| Goods purchased for resale | 34 | €1,806,190 | €2,155,897 | +€349,707 | +19.4% |
| Amounts receivable within one year | 40/41 | €16,496,705 | €15,746,978 | -€749,727 | -4.5% |
| Trade receivables | 40 | €2,138,943 | €2,090,772 | -€48,171 | -2.3% |
| Other amounts receivable | 41 | €14,357,762 | €13,656,206 | -€701,556 | -4.9% |
| Cash at bank and in hand | 54/58 | €157,818 | €313,411 | +€155,593 | +98.6% |
| Deferred charges and accrued income | 490/1 | €34,473 | €61,119 | +€26,646 | +77.3% |
| Total equity and liabilities | 10/49 | €25,762,617 | €26,435,292 | +€672,675 | +2.6% |
| Equity | 10/15 | €10,871,955 | €11,499,246 | +€627,291 | +5.8% |
| Contributions | 10/11 | €680,000 | €680,000 | = | 0.0% |
| Capital | 10 | €680,000 | €680,000 | = | 0.0% |
| Issued capital | 100 | €680,000 | €680,000 | = | 0.0% |
| Reserves | 13 | €10,960,257 | €10,975,549 | +€15,292 | +0.1% |
| Non-distributable reserves | 130/1 | €68,000 | €68,000 | = | 0.0% |
| Legal reserve | 130 | €68,000 | €68,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,664,757 | €10,680,049 | +€15,292 | +0.1% |
| Distributable reserves | 133 | €227,500 | €227,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€768,302 | -€156,304 | +€611,998 | +79.7% |
| Provisions and deferred taxes | 16 | €34,517 | €39,180 | +€4,663 | +13.5% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €30,000 | €30,000 | = | 0.0% |
| Deferred taxes | 168 | €4,517 | €9,180 | +€4,663 | +103% |
| Amounts payable | 17/49 | €14,856,145 | €14,896,866 | +€40,721 | +0.3% |
| Amounts payable within one year | 42/48 | €14,719,032 | €14,896,866 | +€177,834 | +1.2% |
| Financial debts | 43 | €670,000 | €2,000,000 | +€1.3m | +199% |
| Credit institutions | 430/8 | €670,000 | €2,000,000 | +€1.3m | +199% |
| Trade debts | 44 | €1,680,522 | €1,678,729 | -€1,793 | -0.1% |
| Suppliers | 440/4 | €1,680,522 | €1,678,729 | -€1,793 | -0.1% |
| Taxes, remuneration and social security | 45 | €389,105 | €536,611 | +€147,506 | +37.9% |
| Taxes | 450/3 | €71,272 | €135,203 | +€63,930 | +89.7% |
| Remuneration and social security | 454/9 | €317,833 | €401,408 | +€83,575 | +26.3% |
| Other amounts payable | 47/48 | €11,979,405 | €10,681,526 | -€1.3m | -10.8% |
| Accrued charges and deferred income | 492/3 | €137,113 | - | -€137,113 | |
| Operating income | 70/76A | €18,160,112 | €19,362,350 | +€1.2m | +6.6% |
| Turnover | 70 | €17,215,535 | €18,130,108 | +€914,572 | +5.3% |
| Other operating income | 74 | €944,577 | €1,174,936 | +€230,359 | +24.4% |
| Non-recurring operating income | 76A | - | €57,307 | +€57,307 | |
| Operating charges | 60/66A | €18,169,840 | €18,855,336 | +€685,496 | +3.8% |
| Goods for resale, raw materials and consumables | 60 | €9,418,559 | €9,302,209 | -€116,350 | -1.2% |
| Purchases | 600/8 | €9,206,330 | €9,651,917 | +€445,586 | +4.8% |
| Change in stocks: decrease (increase) | 609 | €212,229 | -€349,707 | -€561,936 | |
| Services and other goods | 61 | €3,665,250 | €4,235,772 | +€570,523 | +15.6% |
| Remuneration, social security and pensions | 62 | €3,717,561 | €3,890,319 | +€172,758 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,175,787 | €1,271,837 | +€96,050 | +8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€136,207 | €20,590 | +€156,797 | |
| Other operating charges | 640/8 | €321,058 | €134,608 | -€186,450 | -58.1% |
| Non-recurring operating charges | 66A | €7,832 | - | -€7,832 | |
| Operating profit (loss) | 9901 | -€9,728 | €507,014 | +€516,742 | |
| Financial income | 75/76B | €686,194 | €947,125 | +€260,931 | +38.0% |
| Recurring financial income | 75 | €686,194 | €665,082 | -€21,112 | -3.1% |
| Income from current assets | 751 | €584,227 | €543,411 | -€40,816 | -7.0% |
| Other financial income | 752/9 | €101,967 | €121,671 | +€19,705 | +19.3% |
| Non-recurring financial income | 76B | - | €282,043 | +€282,043 | |
| Financial charges | 65/66B | €641,649 | €545,122 | -€96,527 | -15.0% |
| Recurring financial charges | 65 | €641,649 | €545,122 | -€96,527 | -15.0% |
| Debt charges | 650 | €533,929 | €443,895 | -€90,035 | -16.9% |
| Other financial charges | 652/9 | €107,719 | €101,227 | -€6,492 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €34,817 | €909,017 | +€874,200 | +2,511% |
| Transfer from deferred taxes | 780 | €10,170 | €3,337 | -€6,833 | -67.2% |
| Transfer to deferred taxes | 680 | - | €8,000 | +€8,000 | |
| Income taxes | 67/77 | €4,820 | €7,063 | +€2,243 | +46.5% |
| Taxes | 670/3 | €4,820 | €7,063 | +€2,243 | +46.5% |
| Profit (loss) for the period | 9904 | €40,167 | €897,291 | +€857,124 | +2,134% |
| Transfer from tax-exempt reserves | 789 | €20,655 | €8,708 | -€11,947 | -57.8% |
| Transfer to tax-exempt reserves | 689 | - | €24,000 | +€24,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,822 | €881,998 | +€821,177 | +1,350% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.