KASHISH 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.
KASHISH DIAM
Largest movements
- Cash -€28,303
down €28,303 (-11.6%), from €243,874 to €215,571
mainly Net result for the year (-€24,964) and Other debts (-€3,736)
- Profit (loss) carried forward -€24,964
new in 2025: -€24,964
- Other debts -€3,736
down €3,736 (-1.8%), from €204,187 to €200,451
- Financial charges +€25,736
up €25,736 (+868%), from €2,964 to €28,700
- Financial income -€10,613
down €10,613 (-70.3%), from €15,106 to €4,493
- Taxes -€2,500
no longer reported in 2025 (was €2,500)
- Gross operating margin +€1,317
up €1,317 (+67.4%), from -€1,954 to -€637
- Other operating charges -€786
down €786 (-86.7%), from €906 to €120
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 | €244,271 | €215,571 | -€28,700 | -11.7% |
| Current assets | 29/58 | €244,271 | €215,571 | -€28,700 | -11.7% |
| Amounts receivable within one year | 40/41 | €397 | - | -€397 | |
| Other amounts receivable | 41 | €397 | - | -€397 | |
| Cash at bank and in hand | 54/58 | €243,874 | €215,571 | -€28,303 | -11.6% |
| Total equity and liabilities | 10/49 | €244,271 | €215,571 | -€28,700 | -11.7% |
| Equity | 10/15 | €37,584 | €12,620 | -€24,964 | -66.4% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €6,584 | €6,584 | = | 0.0% |
| Distributable reserves | 133 | €6,584 | €6,584 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,964 | -€24,964 | |
| Amounts payable | 17/49 | €206,687 | €202,951 | -€3,736 | -1.8% |
| Amounts payable within one year | 42/48 | €206,687 | €202,951 | -€3,736 | -1.8% |
| Taxes, remuneration and social security | 45 | €2,500 | €2,500 | = | 0.0% |
| Taxes | 450/3 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €204,187 | €200,451 | -€3,736 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | - | -€198 | |
| Other operating charges | 640/8 | €906 | €120 | -€786 | -86.7% |
| Gross operating margin | 9900 | -€1,954 | -€637 | +€1,317 | +67.4% |
| Operating profit (loss) | 9901 | -€3,058 | -€757 | +€2,301 | +75.3% |
| Financial income | 75/76B | €15,106 | €4,493 | -€10,613 | -70.3% |
| Recurring financial income | 75 | €15,106 | €4,493 | -€10,613 | -70.3% |
| Financial charges | 65/66B | €2,964 | €28,700 | +€25,736 | +868% |
| Recurring financial charges | 65 | €2,964 | €28,700 | +€25,736 | +868% |
| Profit (loss) for the period before taxes | 9903 | €9,084 | -€24,964 | -€34,047 | |
| Income taxes | 67/77 | €2,500 | - | -€2,500 | |
| Profit (loss) for the period | 9904 | €6,584 | -€24,964 | -€31,547 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,584 | -€24,964 | -€31,547 |
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 24 October 2026 via checked.be.