Eastern Diamond: what changed
Two fiscal 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.
Eastern Diamond
Largest movements
- Receivables within one year +€32,361
up €32,361 (+27.0%), from €119,878 to €152,239
of which Trade receivables: +€29,363
- Cash -€13,935
down €13,935 (-43.1%), from €32,348 to €18,413
mainly Receivables within one year (-€32,361) and Tax, wage and social debts (-€8,232)
- Tangible fixed assets -€3,252
down €3,252 (-11.7%), from €27,904 to €24,652
of which Furniture and vehicles: -€3,235
- Profit (loss) carried forward +€27,206
up €27,206 (+3.9%), from -€696,391 to -€669,185
- Tax, wage and social debts -€8,232
down €8,232 (-91.3%), from €9,012 to €780
of which Taxes: -€4,131
- Staff costs -€31,768
no longer reported in 2025 (was €31,768)
- Gross operating margin -€2,572
down €2,572 (-7.0%), from €36,948 to €34,377
- Financial income -€1,804
down €1,804 (-86.7%), from €2,080 to €276
- Taxes -€998
down €998, from €645 to -€353
- Other operating charges +€597
up €597 (+15.1%), from €3,949 to €4,546
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 | €295,654 | €313,613 | +€17,959 | +6.1% |
| Fixed assets | 21/28 | €28,428 | €25,176 | -€3,252 | -11.4% |
| Tangible fixed assets | 22/27 | €27,904 | €24,652 | -€3,252 | -11.7% |
| Land and buildings | 22 | €20,343 | €20,326 | -€17 | -0.1% |
| Furniture and vehicles | 24 | €7,561 | €4,326 | -€3,235 | -42.8% |
| Financial fixed assets | 28 | €524 | €524 | = | 0.0% |
| Current assets | 29/58 | €267,226 | €288,437 | +€21,212 | +7.9% |
| Amounts receivable after more than one year | 29 | €115,000 | €115,000 | = | 0.0% |
| Other amounts receivable | 291 | €115,000 | €115,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €119,878 | €152,239 | +€32,361 | +27.0% |
| Trade receivables | 40 | €111,923 | €141,285 | +€29,363 | +26.2% |
| Other amounts receivable | 41 | €7,955 | €10,953 | +€2,998 | +37.7% |
| Cash at bank and in hand | 54/58 | €32,348 | €18,413 | -€13,935 | -43.1% |
| Deferred charges and accrued income | 490/1 | - | €2,785 | +€2,785 | |
| Total equity and liabilities | 10/49 | €295,654 | €313,613 | +€17,959 | +6.1% |
| Equity | 10/15 | €285,147 | €312,353 | +€27,206 | +9.5% |
| Contributions | 10/11 | €679,017 | €679,017 | = | 0.0% |
| Capital | 10 | €679,017 | €679,017 | = | 0.0% |
| Issued capital | 100 | €679,017 | €679,017 | = | 0.0% |
| Reserves | 13 | €302,521 | €302,521 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,924 | €14,924 | = | 0.0% |
| Legal reserve | 130 | €14,924 | €14,924 | = | 0.0% |
| Distributable reserves | 133 | €287,597 | €287,597 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€696,391 | -€669,185 | +€27,206 | +3.9% |
| Amounts payable | 17/49 | €10,507 | €1,260 | -€9,247 | -88.0% |
| Amounts payable within one year | 42/48 | €10,507 | €1,260 | -€9,247 | -88.0% |
| Trade debts | 44 | €1,495 | €481 | -€1,015 | -67.9% |
| Suppliers | 440/4 | €1,495 | €481 | -€1,015 | -67.9% |
| Taxes, remuneration and social security | 45 | €9,012 | €780 | -€8,232 | -91.3% |
| Taxes | 450/3 | €4,910 | €780 | -€4,131 | -84.1% |
| Remuneration and social security | 454/9 | €4,102 | - | -€4,102 | |
| Remuneration, social security and pensions | 62 | €31,768 | - | -€31,768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,252 | €3,252 | = | 0.0% |
| Other operating charges | 640/8 | €3,949 | €4,546 | +€597 | +15.1% |
| Gross operating margin | 9900 | €36,948 | €34,377 | -€2,572 | -7.0% |
| Operating profit (loss) | 9901 | -€2,021 | €26,578 | +€28,599 | |
| Financial income | 75/76B | €2,080 | €276 | -€1,804 | -86.7% |
| Recurring financial income | 75 | €2,080 | €276 | -€1,804 | -86.7% |
| Financial charges | 65/66B | €0 | €0 | +€0 | +2900.0% |
| Recurring financial charges | 65 | €0 | €0 | +€0 | +2900.0% |
| Profit (loss) for the period before taxes | 9903 | €59 | €26,853 | +€26,795 | +45483.9% |
| Income taxes | 67/77 | €645 | -€353 | -€998 | |
| Profit (loss) for the period | 9904 | -€586 | €27,206 | +€27,792 | |
| Profit (loss) for the period to be appropriated | 9905 | -€586 | €27,206 | +€27,792 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.