DIAMUR SILO: 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 SILO
NACE 46.831, Wholesale of construction materials, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€576,674
2024 · €548,583+€28,091
Equity
€418,990
2024 · €122,316+€296,674
Cash
-
not filed
Balance sheet total
€1.7m
2024 · €2.2m-€439,158
Largest movements
Assets
- Receivables within one year -€395,653
down €395,653 (-21.0%), from €1.9m to €1.5m
of which Other amounts receivable: -€350,333
- Tangible fixed assets -€41,634
down €41,634 (-42.8%), from €97,297 to €55,663
of which Furniture and vehicles: -€22,983
Equity and liabilities
- Trade debts -€532,169
down €532,169 (-43.9%), from €1.2m to €679,639
- Profit (loss) carried forward +€296,674
up €296,674 (+93.4%), from -€317,684 to -€21,010
- Other debts -€220,000
down €220,000 (-44.0%), from €500,000 to €280,000
Income statement
- Turnover -€507,541
down €507,541 (-5.5%), from €9.2m to €8.6m
- Services and other goods -€410,522
down €410,522 (-22.7%), from €1.8m to €1.4m
- Goods and materials -€241,195
down €241,195 (-3.7%), from €6.6m to €6.3m
- Provisions -€100,000
down €100,000 (-100%), from €100,000 to €0
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
€548,583
Turnover
-€507,541
Other operating income
-€459
Goods and materials
+€241,195
Services and other goods
+€410,522
Staff costs
+€67,608
Depreciation
+€16,644
Write-downs
-€56,117
Provisions
+€100,000
Other operating charges
+€24,143
Other operating items
-€295,219
Financial income
+€7,349
Financial charges
+€27,886
Taxes
-€7,920
Result 2025
€576,674
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,172,614 | €1,733,456 | -€439,158 | -20.2% |
| Fixed assets | 21/28 | €97,297 | €55,663 | -€41,634 | -42.8% |
| Tangible fixed assets | 22/27 | €97,297 | €55,663 | -€41,634 | -42.8% |
| Plant, machinery and equipment | 23 | €37,946 | €19,295 | -€18,651 | -49.2% |
| Furniture and vehicles | 24 | €59,351 | €36,368 | -€22,983 | -38.7% |
| Current assets | 29/58 | €2,075,317 | €1,677,793 | -€397,525 | -19.2% |
| Stocks and contracts in progress | 3 | €184,695 | €184,695 | = | 0.0% |
| Stocks | 30/36 | €184,695 | €184,695 | = | 0.0% |
| Goods purchased for resale | 34 | €184,695 | €184,695 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,886,112 | €1,490,459 | -€395,653 | -21.0% |
| Trade receivables | 40 | €1,069,557 | €1,024,237 | -€45,320 | -4.2% |
| Other amounts receivable | 41 | €816,555 | €466,222 | -€350,333 | -42.9% |
| Deferred charges and accrued income | 490/1 | €4,510 | €2,638 | -€1,872 | -41.5% |
| Total equity and liabilities | 10/49 | €2,172,614 | €1,733,456 | -€439,158 | -20.2% |
| Equity | 10/15 | €122,316 | €418,990 | +€296,674 | +243% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€317,684 | -€21,010 | +€296,674 | +93.4% |
| Provisions and deferred taxes | 16 | €300,000 | €300,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €300,000 | €300,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,750,299 | €1,014,466 | -€735,833 | -42.0% |
| Amounts payable within one year | 42/48 | €1,750,299 | €1,014,466 | -€735,833 | -42.0% |
| Trade debts | 44 | €1,211,809 | €679,639 | -€532,169 | -43.9% |
| Suppliers | 440/4 | €1,211,809 | €679,639 | -€532,169 | -43.9% |
| Taxes, remuneration and social security | 45 | €38,490 | €54,826 | +€16,336 | +42.4% |
| Taxes | 450/3 | €5,072 | €8,327 | +€3,255 | +64.2% |
| Remuneration and social security | 454/9 | €33,418 | €46,500 | +€13,082 | +39.1% |
| Other amounts payable | 47/48 | €500,000 | €280,000 | -€220,000 | -44.0% |
| Operating income | 70/76A | €9,652,490 | €8,849,270 | -€803,220 | -8.3% |
| Turnover | 70 | €9,154,529 | €8,646,988 | -€507,541 | -5.5% |
| Other operating income | 74 | €194,241 | €193,782 | -€459 | -0.2% |
| Non-recurring operating income | 76A | €303,719 | €8,500 | -€295,219 | -97.2% |
| Operating charges | 60/66A | €9,030,232 | €8,226,236 | -€803,996 | -8.9% |
| Goods for resale, raw materials and consumables | 60 | €6,580,172 | €6,338,977 | -€241,195 | -3.7% |
| Purchases | 600/8 | €6,580,172 | €6,338,977 | -€241,195 | -3.7% |
| Services and other goods | 61 | €1,811,877 | €1,401,355 | -€410,522 | -22.7% |
| Remuneration, social security and pensions | 62 | €467,260 | €399,651 | -€67,608 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,278 | €47,634 | -€16,644 | -25.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€21,757 | €34,360 | +€56,117 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €100,000 | €0 | -€100,000 | -100% |
| Other operating charges | 640/8 | €28,402 | €4,259 | -€24,143 | -85.0% |
| Operating profit (loss) | 9901 | €622,258 | €623,033 | +€776 | +0.1% |
| Financial income | 75/76B | €18,413 | €25,762 | +€7,349 | +39.9% |
| Recurring financial income | 75 | €18,413 | €25,762 | +€7,349 | +39.9% |
| Income from current assets | 751 | €6,937 | €23,717 | +€16,780 | +242% |
| Other financial income | 752/9 | €11,476 | €2,045 | -€9,431 | -82.2% |
| Financial charges | 65/66B | €90,941 | €63,055 | -€27,886 | -30.7% |
| Recurring financial charges | 65 | €90,941 | €63,055 | -€27,886 | -30.7% |
| Debt charges | 650 | €6,480 | €584 | -€5,896 | -91.0% |
| Other financial charges | 652/9 | €84,461 | €62,471 | -€21,990 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €549,729 | €585,741 | +€36,011 | +6.6% |
| Income taxes | 67/77 | €1,146 | €9,066 | +€7,920 | +691% |
| Taxes | 670/3 | €1,146 | €9,066 | +€7,920 | +691% |
| Profit (loss) for the period | 9904 | €548,583 | €576,674 | +€28,091 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €548,583 | €576,674 | +€28,091 | +5.1% |
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 16 October 2026 via checked.be.