HB 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.
HB DIAMOND
Largest movements
- Cash +€10,017
up €10,017 (+9.5%), from €105,167 to €115,184
mainly Net result for the year (+€15,664) and Other debts (+€14,840)
- Tangible fixed assets -€5,973
down €5,973 (-25.6%), from €23,339 to €17,366
- Receivables within one year -€2,220
down €2,220 (-7.1%), from €31,157 to €28,937
- Trade debts -€38,254
down €38,254 (-91.1%), from €41,973 to €3,720
- Reserves +€15,664
up €15,664 (+132%), from €11,900 to €27,564
of which Distributable reserves: +€15,664
- Other debts +€14,840
up €14,840 (+35.5%), from €41,829 to €56,669
- Tax, wage and social debts +€6,824
up €6,824 (+33.0%), from €20,687 to €27,511
of which Taxes: +€6,824
- Turnover +€62,123
up €62,123 (+19.4%), from €319,496 to €381,619
- Gross operating margin +€27,251
up €27,251 (+41.5%), from €65,665 to €92,916
- Staff costs +€26,505
up €26,505 (+87.9%), from €30,163 to €56,669
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 | €170,437 | €169,511 | -€926 | -0.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €28,733 | €21,610 | -€7,123 | -24.8% |
| Intangible fixed assets | 21 | €1,000 | - | -€1,000 | |
| Tangible fixed assets | 22/27 | €23,339 | €17,366 | -€5,973 | -25.6% |
| Plant, machinery and equipment | 23 | €3,011 | €2,623 | -€388 | -12.9% |
| Furniture and vehicles | 24 | €6,823 | €3,984 | -€2,840 | -41.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €13,505 | €10,759 | -€2,745 | -20.3% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €4,394 | €4,244 | -€150 | -3.4% |
| Current assets | 29/58 | €141,704 | €147,901 | +€6,197 | +4.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €5,380 | €3,780 | -€1,600 | -29.7% |
| Stocks | 30/36 | €5,380 | €3,780 | -€1,600 | -29.7% |
| Amounts receivable within one year | 40/41 | €31,157 | €28,937 | -€2,220 | -7.1% |
| Other amounts receivable | 41 | €31,157 | €28,937 | -€2,220 | -7.1% |
| Cash at bank and in hand | 54/58 | €105,167 | €115,184 | +€10,017 | +9.5% |
| Total equity and liabilities | 10/49 | €170,437 | €169,511 | -€926 | -0.5% |
| Equity | 10/15 | €65,947 | €81,611 | +€15,664 | +23.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €11,900 | €27,564 | +€15,664 | +132% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,900 | €27,564 | +€15,664 | +132% |
| Profit (loss) carried forward | 14 | €47,797 | €47,797 | = | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Amounts payable | 17/49 | €104,490 | €87,900 | -€16,590 | -15.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €104,490 | €87,900 | -€16,590 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Trade debts | 44 | €41,973 | €3,720 | -€38,254 | -91.1% |
| Suppliers | 440/4 | €41,973 | €3,720 | -€38,254 | -91.1% |
| Taxes, remuneration and social security | 45 | €20,687 | €27,511 | +€6,824 | +33.0% |
| Taxes | 450/3 | €20,687 | €27,511 | +€6,824 | +33.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €41,829 | €56,669 | +€14,840 | +35.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €319,496 | €381,619 | +€62,123 | +19.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €30,163 | €56,669 | +€26,505 | +87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,755 | €11,070 | -€685 | -5.8% |
| Other operating charges | 640/8 | €5,183 | €2,669 | -€2,514 | -48.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €65,665 | €92,916 | +€27,251 | +41.5% |
| Operating profit (loss) | 9901 | €18,564 | €22,509 | +€3,946 | +21.3% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €267 | €412 | +€145 | +54.5% |
| Recurring financial charges | 65 | €267 | €412 | +€145 | +54.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €18,297 | €22,103 | +€3,806 | +20.8% |
| Income taxes | 67/77 | €6,294 | €6,439 | +€146 | +2.3% |
| Profit (loss) for the period | 9904 | €12,003 | €15,664 | +€3,661 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,003 | €15,664 | +€3,661 | +30.5% |
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 29 October 2026 via checked.be.