DIYASHII DIAM: what changed
DIYASHII DIAM
Largest movements
- Cash -€239,381
down €239,381 (-17.8%), from €1.3m to €1.1m
mainly Other debts (-€177,125) and Tax, wage and social debts (-€91,090)
- Receivables within one year +€69,086
up €69,086 (+89.7%), from €77,006 to €146,091
of which Trade receivables: +€67,118
- Other debts -€177,125
down €177,125 (-71.1%), from €249,187 to €72,062
- Tax, wage and social debts -€91,090
down €91,090 (-97.7%), from €93,260 to €2,170
of which Remuneration and social security: -€90,360
- Trade debts +€60,281
new in 2024: €60,281
- Profit (loss) carried forward +€50,886
up €50,886 (+26.2%), from €193,927 to €244,814
- Gross operating margin +€95,418
up €95,418, from -€34,980 to €60,438
- Write-downs +€2,122
new in 2024: €2,122
- Other operating charges +€2,044
up €2,044 (+188%), from €1,089 to €3,133
- Taxes -€1,608
down €1,608 (-50.4%), from €3,189 to €1,582
- Financial charges +€1,054
up €1,054 (+65.7%), from €1,606 to €2,660
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,647,394 | €1,481,824 | -€165,571 | -10.1% |
| Fixed assets | 21/28 | €179 | €124 | -€55 | -30.7% |
| Tangible fixed assets | 22/27 | €55 | €0 | -€55 | -100% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €55 | €0 | -€55 | -100% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €1,647,215 | €1,481,700 | -€165,515 | -10.0% |
| Stocks and contracts in progress | 3 | €222,693 | €226,096 | +€3,402 | +1.5% |
| Stocks | 30/36 | €222,693 | €226,096 | +€3,402 | +1.5% |
| Amounts receivable within one year | 40/41 | €77,006 | €146,091 | +€69,086 | +89.7% |
| Trade receivables | 40 | €75,589 | €142,707 | +€67,118 | +88.8% |
| Other amounts receivable | 41 | €1,417 | €3,384 | +€1,968 | +139% |
| Cash at bank and in hand | 54/58 | €1,347,490 | €1,108,109 | -€239,381 | -17.8% |
| Deferred charges and accrued income | 490/1 | €27 | €1,404 | +€1,377 | +5,134% |
| Total equity and liabilities | 10/49 | €1,647,394 | €1,481,824 | -€165,571 | -10.1% |
| Equity | 10/15 | €1,289,932 | €1,340,818 | +€50,886 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,077,404 | €1,077,404 | = | 0.0% |
| Non-distributable reserves | 130/1 | €771,860 | €771,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €771,860 | €771,860 | = | 0.0% |
| Distributable reserves | 133 | €305,544 | €305,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,927 | €244,814 | +€50,886 | +26.2% |
| Amounts payable | 17/49 | €357,463 | €141,006 | -€216,457 | -60.6% |
| Amounts payable within one year | 42/48 | €342,447 | €134,513 | -€207,934 | -60.7% |
| Trade debts | 44 | - | €60,281 | +€60,281 | |
| Suppliers | 440/4 | - | €60,281 | +€60,281 | |
| Taxes, remuneration and social security | 45 | €93,260 | €2,170 | -€91,090 | -97.7% |
| Taxes | 450/3 | €2,900 | €2,170 | -€730 | -25.2% |
| Remuneration and social security | 454/9 | €90,360 | - | -€90,360 | |
| Other amounts payable | 47/48 | €249,187 | €72,062 | -€177,125 | -71.1% |
| Accrued charges and deferred income | 492/3 | €15,016 | €6,493 | -€8,523 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352 | €55 | -€297 | -84.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,122 | +€2,122 | |
| Other operating charges | 640/8 | €1,089 | €3,133 | +€2,044 | +188% |
| Gross operating margin | 9900 | -€34,980 | €60,438 | +€95,418 | |
| Operating profit (loss) | 9901 | -€36,420 | €55,128 | +€91,549 | |
| Financial charges | 65/66B | €1,606 | €2,660 | +€1,054 | +65.7% |
| Recurring financial charges | 65 | €1,606 | €2,660 | +€1,054 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | -€38,026 | €52,468 | +€90,494 | |
| Income taxes | 67/77 | €3,189 | €1,582 | -€1,608 | -50.4% |
| Profit (loss) for the period | 9904 | -€41,216 | €50,886 | +€92,102 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,216 | €50,886 | +€92,102 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.