FLASH 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.
FLASH DIAMOND
Largest movements
- Receivables within one year +€280,504
up €280,504 (+21892.6%), from €1,281 to €281,785
of which Trade receivables: +€281,479
- Cash -€79,952
down €79,952 (-33.2%), from €240,458 to €160,506
mainly Receivables within one year (-€280,504) and Contributions, distributions and other (-€126,731)
- Stocks and contracts +€46,349
up €46,349 (+10.6%), from €435,306 to €481,655
- Receivables after one year -€30,500
down €30,500 (-5.4%), from €566,000 to €535,500
- Trade debts +€129,174
new in 2025: €129,174
- Reserves +€74,267
up €74,267 (+6.1%), from €1.2m to €1.3m
of which Distributable reserves: +€74,267
- Gross operating margin +€147,633
up €147,633 (+146.0%), from €101,126 to €248,759
- Financial charges +€36,485
up €36,485 (+720.9%), from €5,061 to €41,546
- Financial income +€11,089
up €11,089 (+109.2%), from €10,156 to €21,244
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 | €1,260,576 | €1,474,785 | +€214,209 | +17.0% |
| Fixed assets | 21/28 | €6,527 | €3,857 | -€2,670 | -40.9% |
| Tangible fixed assets | 22/27 | €6,527 | €3,857 | -€2,670 | -40.9% |
| Plant, machinery and equipment | 23 | €6,527 | €3,857 | -€2,670 | -40.9% |
| Current assets | 29/58 | €1,254,049 | €1,470,928 | +€216,879 | +17.3% |
| Amounts receivable after more than one year | 29 | €566,000 | €535,500 | -€30,500 | -5.4% |
| Other amounts receivable | 291 | €566,000 | €535,500 | -€30,500 | -5.4% |
| Stocks and contracts in progress | 3 | €435,306 | €481,655 | +€46,349 | +10.6% |
| Stocks | 30/36 | €435,306 | €481,655 | +€46,349 | +10.6% |
| Amounts receivable within one year | 40/41 | €1,281 | €281,785 | +€280,504 | +21892.6% |
| Trade receivables | 40 | - | €281,479 | +€281,479 | |
| Other amounts receivable | 41 | €1,281 | €306 | -€975 | -76.1% |
| Cash at bank and in hand | 54/58 | €240,458 | €160,506 | -€79,952 | -33.2% |
| Deferred charges and accrued income | 490/1 | €11,004 | €11,482 | +€478 | +4.3% |
| Total equity and liabilities | 10/49 | €1,260,576 | €1,474,785 | +€214,209 | +17.0% |
| Equity | 10/15 | €1,232,375 | €1,306,643 | +€74,267 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,213,775 | €1,288,043 | +€74,267 | +6.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €72,552 | €72,552 | = | 0.0% |
| Distributable reserves | 133 | €1,139,364 | €1,213,631 | +€74,267 | +6.5% |
| Amounts payable | 17/49 | €28,200 | €168,142 | +€139,942 | +496.2% |
| Amounts payable within one year | 42/48 | €28,200 | €168,142 | +€139,942 | +496.2% |
| Trade debts | 44 | - | €129,174 | +€129,174 | |
| Suppliers | 440/4 | - | €129,174 | +€129,174 | |
| Taxes, remuneration and social security | 45 | €26,979 | €38,258 | +€11,279 | +41.8% |
| Taxes | 450/3 | €26,979 | €38,258 | +€11,279 | +41.8% |
| Other amounts payable | 47/48 | €1,222 | €711 | -€511 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,136 | €2,670 | +€1,534 | +135.0% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | €101,126 | €248,759 | +€147,633 | +146.0% |
| Operating profit (loss) | 9901 | €98,904 | €244,971 | +€146,067 | +147.7% |
| Financial income | 75/76B | €10,156 | €21,244 | +€11,089 | +109.2% |
| Recurring financial income | 75 | €10,156 | €21,244 | +€11,089 | +109.2% |
| Financial charges | 65/66B | €5,061 | €41,546 | +€36,485 | +720.9% |
| Recurring financial charges | 65 | €5,061 | €41,546 | +€36,485 | +720.9% |
| Profit (loss) for the period before taxes | 9903 | €103,998 | €224,669 | +€120,670 | +116.0% |
| Income taxes | 67/77 | €21,359 | €23,671 | +€2,312 | +10.8% |
| Profit (loss) for the period | 9904 | €82,640 | €200,998 | +€118,359 | +143.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,640 | €200,998 | +€118,359 | +143.2% |
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 6 October 2026 via checked.be.