DOCTOR DIAMOND: 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.
DOCTOR DIAMOND
Largest movements
- Stocks and contracts -€75,494
no longer reported in 2025 (was €75,494)
- Receivables within one year +€35,732
up €35,732 (+2,391%), from €1,494 to €37,227
of which Trade receivables: +€32,140
- Cash -€8,503
down €8,503 (-25.3%), from €33,552 to €25,049
mainly Net result for the year (-€60,873) and Receivables within one year (-€35,732)
- Reserves -€42,488
down €42,488 (-87.3%), from €48,688 to €6,200
of which Distributable reserves: -€42,488
- Profit (loss) carried forward -€18,384
new in 2025: -€18,384
- Other debts +€9,401
new in 2025: €9,401
- Tax, wage and social debts +€1,720
up €1,720 (+139,857%), from €1 to €1,721
- Gross operating margin -€10,750
down €10,750 (-23.5%), from -€45,672 to -€56,422
- Taxes -€7,778
down €7,778 (-81.9%), from €9,500 to €1,721
- Financial income -€4,406
down €4,406 (-90.7%), from €4,856 to €450
- Financial charges -€1,836
down €1,836 (-45.8%), from €4,007 to €2,171
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,241 | €62,276 | -€48,965 | -44.0% |
| Fixed assets | 21/28 | €700 | - | -€700 | |
| Financial fixed assets | 28 | €700 | - | -€700 | |
| Current assets | 29/58 | €110,541 | €62,276 | -€48,265 | -43.7% |
| Stocks and contracts in progress | 3 | €75,494 | - | -€75,494 | |
| Stocks | 30/36 | €75,494 | - | -€75,494 | |
| Amounts receivable within one year | 40/41 | €1,494 | €37,227 | +€35,732 | +2,391% |
| Trade receivables | 40 | - | €32,140 | +€32,140 | |
| Other amounts receivable | 41 | €1,494 | €5,087 | +€3,593 | +240% |
| Cash at bank and in hand | 54/58 | €33,552 | €25,049 | -€8,503 | -25.3% |
| Total equity and liabilities | 10/49 | €111,241 | €62,276 | -€48,965 | -44.0% |
| Equity | 10/15 | €110,688 | €49,816 | -€60,873 | -55.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €48,688 | €6,200 | -€42,488 | -87.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €42,488 | - | -€42,488 | |
| Profit (loss) carried forward | 14 | - | -€18,384 | -€18,384 | |
| Amounts payable | 17/49 | €553 | €12,460 | +€11,908 | +2,155% |
| Amounts payable within one year | 42/48 | €553 | €12,460 | +€11,908 | +2,155% |
| Trade debts | 44 | €551 | €1,338 | +€786 | +143% |
| Suppliers | 440/4 | €551 | €1,338 | +€786 | +143% |
| Taxes, remuneration and social security | 45 | €1 | €1,721 | +€1,720 | +139,857% |
| Taxes | 450/3 | €1 | €1,721 | +€1,720 | +139,857% |
| Other amounts payable | 47/48 | - | €9,401 | +€9,401 | |
| Other operating charges | 640/8 | €1,024 | €1,007 | -€17 | -1.6% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | -€45,672 | -€56,422 | -€10,750 | -23.5% |
| Operating profit (loss) | 9901 | -€46,696 | -€57,429 | -€10,733 | -23.0% |
| Financial income | 75/76B | €4,856 | €450 | -€4,406 | -90.7% |
| Recurring financial income | 75 | €4,856 | €450 | -€4,406 | -90.7% |
| Financial charges | 65/66B | €4,007 | €2,171 | -€1,836 | -45.8% |
| Recurring financial charges | 65 | €4,007 | €2,171 | -€1,836 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | -€45,848 | -€59,151 | -€13,303 | -29.0% |
| Income taxes | 67/77 | €9,500 | €1,721 | -€7,778 | -81.9% |
| Profit (loss) for the period | 9904 | -€55,347 | -€60,873 | -€5,525 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,347 | -€60,873 | -€5,525 | -10.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.