KASHVI 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.
KASHVI DIAM
Largest movements
- Receivables within one year -€61,317
down €61,317 (-38.4%), from €159,653 to €98,336
of which Trade receivables: -€63,256
- Stocks and contracts -€49,707
down €49,707 (-4.8%), from €1.0m to €979,685
- Trade debts -€180,899
down €180,899 (-96.9%), from €186,594 to €5,695
- Reserves +€61,517
up €61,517 (+5.1%), from €1.2m to €1.3m
- Gross operating margin -€196,705
down €196,705 (-73.9%), from €266,272 to €69,567
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 | €1,419,746 | €1,298,621 | -€121,125 | -8.5% |
| Fixed assets | 21/28 | €5,051 | €2,141 | -€2,909 | -57.6% |
| Tangible fixed assets | 22/27 | €5,051 | €2,141 | -€2,909 | -57.6% |
| Furniture and vehicles | 24 | €5,051 | €2,141 | -€2,909 | -57.6% |
| Current assets | 29/58 | €1,414,695 | €1,296,480 | -€118,216 | -8.4% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,029,392 | €979,685 | -€49,707 | -4.8% |
| Stocks | 30/36 | €1,029,392 | €979,685 | -€49,707 | -4.8% |
| Amounts receivable within one year | 40/41 | €159,653 | €98,336 | -€61,317 | -38.4% |
| Trade receivables | 40 | €151,774 | €88,518 | -€63,256 | -41.7% |
| Other amounts receivable | 41 | €7,879 | €9,818 | +€1,939 | +24.6% |
| Cash at bank and in hand | 54/58 | €140,246 | €133,469 | -€6,777 | -4.8% |
| Deferred charges and accrued income | 490/1 | €5,405 | €4,990 | -€415 | -7.7% |
| Total equity and liabilities | 10/49 | €1,419,746 | €1,298,621 | -€121,125 | -8.5% |
| Equity | 10/15 | €1,224,286 | €1,285,803 | +€61,517 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,205,686 | €1,267,203 | +€61,517 | +5.1% |
| Distributable reserves | 133 | €1,205,686 | €1,267,203 | +€61,517 | +5.1% |
| Amounts payable | 17/49 | €195,460 | €12,818 | -€182,642 | -93.4% |
| Amounts payable within one year | 42/48 | €195,387 | €12,781 | -€182,605 | -93.5% |
| Trade debts | 44 | €186,594 | €5,695 | -€180,899 | -96.9% |
| Suppliers | 440/4 | €186,594 | €5,695 | -€180,899 | -96.9% |
| Taxes, remuneration and social security | 45 | €8,793 | €7,086 | -€1,707 | -19.4% |
| Taxes | 450/3 | €4,058 | €4,718 | +€660 | +16.3% |
| Remuneration and social security | 454/9 | €4,735 | €2,367 | -€2,367 | -50.0% |
| Accrued charges and deferred income | 492/3 | €73 | €36 | -€37 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,909 | €2,909 | = | 0.0% |
| Other operating charges | 640/8 | €1,171 | €1,206 | +€36 | +3.0% |
| Gross operating margin | 9900 | €266,272 | €69,567 | -€196,705 | -73.9% |
| Operating profit (loss) | 9901 | €262,192 | €65,451 | -€196,740 | -75.0% |
| Financial income | 75/76B | €4,444 | €3,313 | -€1,130 | -25.4% |
| Recurring financial income | 75 | €4,444 | €3,313 | -€1,130 | -25.4% |
| Financial charges | 65/66B | €4,923 | €4,408 | -€515 | -10.5% |
| Recurring financial charges | 65 | €4,923 | €4,408 | -€515 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €261,712 | €64,357 | -€197,355 | -75.4% |
| Income taxes | 67/77 | €3,900 | €2,840 | -€1,060 | -27.2% |
| Profit (loss) for the period | 9904 | €257,812 | €61,517 | -€196,295 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €257,812 | €61,517 | -€196,295 | -76.1% |
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 28 October 2026 via checked.be.