Diamz & Co: what changed
Diamz & Co
Largest movements
- Tangible fixed assets -€5,115
down €5,115 (-47.3%), from €10,820 to €5,705
- Cash -€2,683
down €2,683 (-17.4%), from €15,405 to €12,722
mainly Trade debts (-€14,028) and Net result for the year (-€6,035)
- Stocks and contracts -€2,174
down €2,174 (-10.7%), from €20,413 to €18,238
- Receivables within one year +€808
up €808 (+35.1%), from €2,301 to €3,110
- Deferred charges and accrued income -€696
no longer reported in 2025 (was €696)
- Trade debts -€14,028
down €14,028 (-96.2%), from €14,577 to €548
- Tax, wage and social debts +€11,923
up €11,923 (+130%), from €9,159 to €21,082
of which Remuneration and social security: +€12,745
- Profit (loss) carried forward -€6,035
down €6,035 (-51.5%), from €11,729 to €5,694
- Other debts -€1,719
down €1,719 (-52.1%), from €3,303 to €1,584
- Turnover +€312,111
up €312,111 (+32.3%), from €965,134 to €1.3m
- Purchases and services +€304,365
up €304,365 (+32.6%), from €933,695 to €1.2m
- Staff costs +€14,922
up €14,922 (+41.6%), from €35,844 to €50,766
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,635 | €39,775 | -€9,860 | -19.9% |
| Fixed assets | 21/28 | €10,820 | €5,705 | -€5,115 | -47.3% |
| Tangible fixed assets | 22/27 | €10,820 | €5,705 | -€5,115 | -47.3% |
| Furniture and vehicles | 24 | €10,820 | €5,705 | -€5,115 | -47.3% |
| Current assets | 29/58 | €38,815 | €34,070 | -€4,745 | -12.2% |
| Stocks and contracts in progress | 3 | €20,413 | €18,238 | -€2,174 | -10.7% |
| Stocks | 30/36 | €20,413 | €18,238 | -€2,174 | -10.7% |
| Amounts receivable within one year | 40/41 | €2,301 | €3,110 | +€808 | +35.1% |
| Other amounts receivable | 41 | €2,301 | €3,110 | +€808 | +35.1% |
| Cash at bank and in hand | 54/58 | €15,405 | €12,722 | -€2,683 | -17.4% |
| Deferred charges and accrued income | 490/1 | €696 | - | -€696 | |
| Total equity and liabilities | 10/49 | €49,635 | €39,775 | -€9,860 | -19.9% |
| Equity | 10/15 | €22,596 | €16,561 | -€6,035 | -26.7% |
| Contributions | 10/11 | €9,900 | €9,900 | = | 0.0% |
| Reserves | 13 | €967 | €967 | = | 0.0% |
| Non-distributable reserves | 130/1 | €967 | €967 | = | 0.0% |
| Reserves not available under the articles | 1311 | €967 | €967 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,729 | €5,694 | -€6,035 | -51.5% |
| Amounts payable | 17/49 | €27,039 | €23,214 | -€3,825 | -14.1% |
| Amounts payable within one year | 42/48 | €27,039 | €23,214 | -€3,825 | -14.1% |
| Trade debts | 44 | €14,577 | €548 | -€14,028 | -96.2% |
| Suppliers | 440/4 | €14,577 | €548 | -€14,028 | -96.2% |
| Taxes, remuneration and social security | 45 | €9,159 | €21,082 | +€11,923 | +130% |
| Taxes | 450/3 | €3,468 | €2,646 | -€822 | -23.7% |
| Remuneration and social security | 454/9 | €5,692 | €18,436 | +€12,745 | +224% |
| Other amounts payable | 47/48 | €3,303 | €1,584 | -€1,719 | -52.1% |
| Turnover | 70 | €965,134 | €1,277,245 | +€312,111 | +32.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €933,695 | €1,238,060 | +€304,365 | +32.6% |
| Remuneration, social security and pensions | 62 | €35,844 | €50,766 | +€14,922 | +41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,526 | €5,115 | +€589 | +13.0% |
| Other operating charges | 640/8 | €1,959 | €4,511 | +€2,552 | +130% |
| Gross operating margin | 9900 | €49,812 | €54,418 | +€4,606 | +9.2% |
| Operating profit (loss) | 9901 | €7,482 | -€5,974 | -€13,456 | |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €145 | €62 | -€83 | -57.5% |
| Recurring financial charges | 65 | €145 | €62 | -€83 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €7,379 | -€6,035 | -€13,414 | |
| Income taxes | 67/77 | €1,845 | - | -€1,845 | |
| Profit (loss) for the period | 9904 | €5,534 | -€6,035 | -€11,569 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,534 | -€6,035 | -€11,569 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.