DIGITAL DIAMONDS: 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.
DIGITAL DIAMONDS
Largest movements
- Current investments -€47,240
down €47,240 (-100.0%), from €47,240 to €0
- Cash -€23,112
down €23,112 (-69.1%), from €33,438 to €10,326
mainly Contributions, distributions and other (-€208,000) and Investment in fixed assets (net) (-€5,791)
- Tangible fixed assets +€4,258
up €4,258 (+82.7%), from €5,148 to €9,406
of which Plant, machinery and equipment: +€4,549
- Receivables within one year -€2,503
down €2,503 (-5.0%), from €50,064 to €47,561
of which Other amounts receivable: -€4,256
- Profit (loss) carried forward -€90,906
down €90,906 (-81.0%), from €112,270 to €21,364
- Other debts +€26,349
new in 2025: €26,349
- Trade debts -€2,446
down €2,446 (-89.0%), from €2,749 to €302
- Tax, wage and social debts -€1,846
down €1,846 (-10.1%), from €18,253 to €16,407
- Gross operating margin +€15,445
up €15,445 (+11.2%), from €138,408 to €153,852
- Taxes +€3,858
up €3,858 (+13.2%), from €29,277 to €33,135
- Financial income -€2,074
down €2,074 (-51.8%), from €4,002 to €1,928
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 | €137,272 | €68,434 | -€68,838 | -50.1% |
| Fixed assets | 21/28 | €5,148 | €9,406 | +€4,258 | +82.7% |
| Tangible fixed assets | 22/27 | €5,148 | €9,406 | +€4,258 | +82.7% |
| Plant, machinery and equipment | 23 | - | €4,549 | +€4,549 | |
| Furniture and vehicles | 24 | €5,148 | €4,857 | -€291 | -5.7% |
| Current assets | 29/58 | €132,123 | €59,028 | -€73,095 | -55.3% |
| Amounts receivable within one year | 40/41 | €50,064 | €47,561 | -€2,503 | -5.0% |
| Trade receivables | 40 | €44,863 | €46,615 | +€1,752 | +3.9% |
| Other amounts receivable | 41 | €5,201 | €945 | -€4,256 | -81.8% |
| Current investments | 50/53 | €47,240 | €0 | -€47,240 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,438 | €10,326 | -€23,112 | -69.1% |
| Deferred charges and accrued income | 490/1 | €1,382 | €1,142 | -€240 | -17.4% |
| Total equity and liabilities | 10/49 | €137,272 | €68,434 | -€68,838 | -50.1% |
| Equity | 10/15 | €116,270 | €25,364 | -€90,906 | -78.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,270 | €21,364 | -€90,906 | -81.0% |
| Amounts payable | 17/49 | €21,001 | €43,070 | +€22,069 | +105.1% |
| Amounts payable within one year | 42/48 | €21,001 | €43,070 | +€22,069 | +105.1% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €2,749 | €302 | -€2,446 | -89.0% |
| Suppliers | 440/4 | €2,749 | €302 | -€2,446 | -89.0% |
| Taxes, remuneration and social security | 45 | €18,253 | €16,407 | -€1,846 | -10.1% |
| Taxes | 450/3 | €18,253 | €16,407 | -€1,846 | -10.1% |
| Other amounts payable | 47/48 | - | €26,349 | +€26,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14 | €1,533 | +€1,519 | +10744.3% |
| Other operating charges | 640/8 | €728 | €644 | -€84 | -11.5% |
| Gross operating margin | 9900 | €138,408 | €153,852 | +€15,445 | +11.2% |
| Operating profit (loss) | 9901 | €137,666 | €151,675 | +€14,009 | +10.2% |
| Financial income | 75/76B | €4,002 | €1,928 | -€2,074 | -51.8% |
| Recurring financial income | 75 | €4,002 | €1,928 | -€2,074 | -51.8% |
| Financial charges | 65/66B | €3,678 | €3,375 | -€303 | -8.3% |
| Recurring financial charges | 65 | €3,678 | €3,153 | -€526 | -14.3% |
| Non-recurring financial charges | 66B | - | €222 | +€222 | |
| Profit (loss) for the period before taxes | 9903 | €137,989 | €150,228 | +€12,239 | +8.9% |
| Income taxes | 67/77 | €29,277 | €33,135 | +€3,858 | +13.2% |
| Profit (loss) for the period | 9904 | €108,713 | €117,094 | +€8,381 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €108,713 | €117,094 | +€8,381 | +7.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.