DYAMAND: 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.
DYAMAND
Largest movements
- Cash -€131,034
no longer reported in 2024 (was €131,034)
mainly Net result for the year (-€184,051) and Investment in fixed assets (net) (-€145,415)
- Intangible fixed assets +€99,505
up €99,505 (+37.0%), from €269,245 to €368,750
- Deferred charges and accrued income +€13,268
up €13,268, from €0 to €13,268
- Profit (loss) carried forward -€184,051
down €184,051 (-183%), from -€100,552 to -€284,603
- Accrued charges and deferred income +€106,697
up €106,697 (+864%), from €12,348 to €119,045
- Other debts +€51,030
up €51,030 (+78.2%), from €65,243 to €116,274
- Trade debts +€20,625
up €20,625 (+279%), from €7,391 to €28,016
- Tax, wage and social debts -€11,932
down €11,932 (-61.6%), from €19,362 to €7,431
of which Remuneration and social security: -€6,165
- Gross operating margin -€109,866
down €109,866, from €99,747 to -€10,119
- Staff costs -€63,891
down €63,891 (-39.4%), from €162,311 to €98,420
- Depreciation +€34,654
up €34,654 (+266%), from €13,034 to €47,688
- Financial charges +€11,113
up €11,113 (+68.8%), from €16,147 to €27,260
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €416,581 | €399,363 | -€17,218 | -4.1% |
| Fixed assets | 21/28 | €278,431 | €376,159 | +€97,727 | +35.1% |
| Intangible fixed assets | 21 | €269,245 | €368,750 | +€99,505 | +37.0% |
| Tangible fixed assets | 22/27 | €9,186 | €7,408 | -€1,778 | -19.4% |
| Plant, machinery and equipment | 23 | €3,196 | €2,619 | -€577 | -18.1% |
| Furniture and vehicles | 24 | €5,990 | €4,790 | -€1,201 | -20.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €138,150 | €23,204 | -€114,946 | -83.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €7,116 | €9,936 | +€2,821 | +39.6% |
| Trade receivables | 40 | €0 | €8,149 | +€8,149 | |
| Other amounts receivable | 41 | €7,116 | €1,788 | -€5,328 | -74.9% |
| Cash at bank and in hand | 54/58 | €131,034 | - | -€131,034 | |
| Deferred charges and accrued income | 490/1 | €0 | €13,268 | +€13,268 | |
| Total equity and liabilities | 10/49 | €416,581 | €399,363 | -€17,218 | -4.1% |
| Equity | 10/15 | -€30,763 | -€214,814 | -€184,051 | -598% |
| Contributions | 10/11 | €69,789 | €69,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,552 | -€284,603 | -€184,051 | -183% |
| Amounts payable | 17/49 | €447,344 | €614,176 | +€166,832 | +37.3% |
| Amounts payable after more than one year | 17 | €343,000 | €343,000 | = | 0.0% |
| Financial debts | 170/4 | €343,000 | €343,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,996 | €152,132 | +€60,136 | +65.4% |
| Financial debts | 43 | €0 | €412 | +€412 | |
| Credit institutions | 430/8 | €0 | €412 | +€412 | |
| Trade debts | 44 | €7,391 | €28,016 | +€20,625 | +279% |
| Suppliers | 440/4 | €7,391 | €28,016 | +€20,625 | +279% |
| Taxes, remuneration and social security | 45 | €19,362 | €7,431 | -€11,932 | -61.6% |
| Taxes | 450/3 | €13,198 | €7,431 | -€5,767 | -43.7% |
| Remuneration and social security | 454/9 | €6,165 | - | -€6,165 | |
| Other amounts payable | 47/48 | €65,243 | €116,274 | +€51,030 | +78.2% |
| Accrued charges and deferred income | 492/3 | €12,348 | €119,045 | +€106,697 | +864% |
| Remuneration, social security and pensions | 62 | €162,311 | €98,420 | -€63,891 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,034 | €47,688 | +€34,654 | +266% |
| Other operating charges | 640/8 | €561 | €413 | -€148 | -26.5% |
| Gross operating margin | 9900 | €99,747 | -€10,119 | -€109,866 | |
| Operating profit (loss) | 9901 | -€76,159 | -€156,640 | -€80,481 | -106% |
| Financial income | 75/76B | €2 | €29 | +€27 | +1,220% |
| Recurring financial income | 75 | €2 | €29 | +€27 | +1,220% |
| Financial charges | 65/66B | €16,147 | €27,260 | +€11,113 | +68.8% |
| Recurring financial charges | 65 | €16,147 | €27,260 | +€11,113 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | -€92,303 | -€183,870 | -€91,567 | -99.2% |
| Income taxes | 67/77 | - | €181 | +€181 | |
| Profit (loss) for the period | 9904 | -€92,303 | -€184,051 | -€91,747 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,303 | -€184,051 | -€91,747 | -99.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.