IDAN DIAM: 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.
IDAN DIAM
Largest movements
- Stocks and contracts -€462,105
down €462,105 (-29.6%), from €1.6m to €1.1m
- Receivables within one year +€280,476
up €280,476 (+81.4%), from €344,599 to €625,074
of which Trade receivables: +€283,034
- Cash -€92,773
down €92,773 (-22.0%), from €421,189 to €328,416
mainly Receivables within one year (-€280,476) and Net result for the year (-€245,725)
- Profit (loss) carried forward -€245,725
down €245,725, from €202,551 to -€43,174
- Tax, wage and social debts -€26,113
down €26,113 (-62.9%), from €41,538 to €15,425
of which Taxes: -€24,333
- Gross operating margin -€577,056
down €577,056, from €363,218 to -€213,839
- Taxes -€22,433
down €22,433 (-84.8%), from €26,468 to €4,034
- Financial charges +€17,671
up €17,671 (+45.7%), from €38,635 to €56,306
- Financial income -€16,085
down €16,085 (-29.2%), from €55,087 to €39,002
- Staff costs +€8,078
new in 2025: €8,078
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 | €2,522,210 | €2,243,232 | -€278,978 | -11.1% |
| Fixed assets | 21/28 | €13,794 | €11,443 | -€2,351 | -17.0% |
| Tangible fixed assets | 22/27 | €8,794 | €6,443 | -€2,351 | -26.7% |
| Plant, machinery and equipment | 23 | €1,804 | €1,363 | -€440 | -24.4% |
| Furniture and vehicles | 24 | €6,990 | €5,080 | -€1,910 | -27.3% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €2,508,416 | €2,231,789 | -€276,627 | -11.0% |
| Amounts receivable after more than one year | 29 | €177,052 | €177,052 | = | 0.0% |
| Other amounts receivable | 291 | €177,052 | €177,052 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,562,580 | €1,100,475 | -€462,105 | -29.6% |
| Stocks | 30/36 | €1,562,580 | €1,100,475 | -€462,105 | -29.6% |
| Amounts receivable within one year | 40/41 | €344,599 | €625,074 | +€280,476 | +81.4% |
| Trade receivables | 40 | €336,667 | €619,701 | +€283,034 | +84.1% |
| Other amounts receivable | 41 | €7,932 | €5,374 | -€2,558 | -32.3% |
| Cash at bank and in hand | 54/58 | €421,189 | €328,416 | -€92,773 | -22.0% |
| Deferred charges and accrued income | 490/1 | €2,997 | €771 | -€2,226 | -74.3% |
| Total equity and liabilities | 10/49 | €2,522,210 | €2,243,232 | -€278,978 | -11.1% |
| Equity | 10/15 | €2,234,793 | €1,989,068 | -€245,725 | -11.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,982,241 | €1,982,241 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €1,977,241 | €1,977,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,551 | -€43,174 | -€245,725 | |
| Amounts payable | 17/49 | €287,417 | €254,164 | -€33,253 | -11.6% |
| Amounts payable within one year | 42/48 | €287,417 | €253,734 | -€33,683 | -11.7% |
| Trade debts | 44 | €245,879 | €238,309 | -€7,570 | -3.1% |
| Suppliers | 440/4 | €245,879 | €238,309 | -€7,570 | -3.1% |
| Taxes, remuneration and social security | 45 | €41,538 | €15,425 | -€26,113 | -62.9% |
| Taxes | 450/3 | €38,468 | €14,135 | -€24,333 | -63.3% |
| Remuneration and social security | 454/9 | €3,070 | €1,290 | -€1,780 | -58.0% |
| Accrued charges and deferred income | 492/3 | - | €429 | +€429 | |
| Remuneration, social security and pensions | 62 | - | €8,078 | +€8,078 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,553 | €2,351 | -€4,202 | -64.1% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €363,218 | -€213,839 | -€577,056 | |
| Operating profit (loss) | 9901 | €356,547 | -€224,387 | -€580,934 | |
| Financial income | 75/76B | €55,087 | €39,002 | -€16,085 | -29.2% |
| Recurring financial income | 75 | €55,087 | €39,002 | -€16,085 | -29.2% |
| Financial charges | 65/66B | €38,635 | €56,306 | +€17,671 | +45.7% |
| Recurring financial charges | 65 | €38,635 | €56,306 | +€17,671 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €372,999 | -€241,691 | -€614,690 | |
| Income taxes | 67/77 | €26,468 | €4,034 | -€22,433 | -84.8% |
| Profit (loss) for the period | 9904 | €346,532 | -€245,725 | -€592,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €346,532 | -€245,725 | -€592,257 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.