KAYEM 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.
KAYEM DIAMOND
Largest movements
- Stocks and contracts -€737,772
down €737,772 (-96.7%), from €762,821 to €25,049
- Receivables within one year +€63,547
up €63,547 (+163%), from €39,104 to €102,651
of which Trade receivables: +€62,994
- Cash -€52,064
down €52,064 (-86.9%), from €59,940 to €7,876
mainly Trade debts (-€702,826) and Receivables within one year (-€63,547)
- Trade debts -€702,826
down €702,826 (-99.0%), from €710,122 to €7,296
- Profit (loss) carried forward -€32,382
down €32,382 (-213%), from -€15,228 to -€47,610
- Tax, wage and social debts +€9,529
up €9,529 (+28.3%), from €33,623 to €43,152
of which Remuneration and social security: +€23,221
- Gross operating margin -€14,152
down €14,152 (-127%), from -€11,139 to -€25,290
- Financial income -€1,332
down €1,332 (-67.2%), from €1,984 to €652
- Financial charges +€1,145
up €1,145 (+32.5%), from €3,518 to €4,662
- Taxes +€800
up €800 (+44.4%), from €1,802 to €2,602
- Other operating charges -€274
down €274 (-36.4%), from €753 to €479
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 | €864,601 | €136,550 | -€728,050 | -84.2% |
| Fixed assets | 21/28 | €610 | €610 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €610 | €610 | = | 0.0% |
| Current assets | 29/58 | €863,991 | €135,940 | -€728,050 | -84.3% |
| Stocks and contracts in progress | 3 | €762,821 | €25,049 | -€737,772 | -96.7% |
| Stocks | 30/36 | €762,821 | €25,049 | -€737,772 | -96.7% |
| Amounts receivable within one year | 40/41 | €39,104 | €102,651 | +€63,547 | +163% |
| Trade receivables | 40 | €33,054 | €96,048 | +€62,994 | +191% |
| Other amounts receivable | 41 | €6,050 | €6,603 | +€553 | +9.1% |
| Cash at bank and in hand | 54/58 | €59,940 | €7,876 | -€52,064 | -86.9% |
| Deferred charges and accrued income | 490/1 | €2,125 | €364 | -€1,761 | -82.9% |
| Total equity and liabilities | 10/49 | €864,601 | €136,550 | -€728,050 | -84.2% |
| Equity | 10/15 | €111,406 | €79,024 | -€32,382 | -29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,033 | €108,033 | = | 0.0% |
| Distributable reserves | 133 | €108,033 | €108,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,228 | -€47,610 | -€32,382 | -213% |
| Amounts payable | 17/49 | €753,195 | €57,527 | -€695,668 | -92.4% |
| Amounts payable within one year | 42/48 | €753,175 | €57,527 | -€695,648 | -92.4% |
| Trade debts | 44 | €710,122 | €7,296 | -€702,826 | -99.0% |
| Suppliers | 440/4 | €710,122 | €7,296 | -€702,826 | -99.0% |
| Taxes, remuneration and social security | 45 | €33,623 | €43,152 | +€9,529 | +28.3% |
| Taxes | 450/3 | €17,745 | €4,053 | -€13,692 | -77.2% |
| Remuneration and social security | 454/9 | €15,878 | €39,099 | +€23,221 | +146% |
| Other amounts payable | 47/48 | €9,430 | €7,078 | -€2,352 | -24.9% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Non-recurring operating income | 76A | €2,344 | - | -€2,344 | |
| Other operating charges | 640/8 | €753 | €479 | -€274 | -36.4% |
| Gross operating margin | 9900 | -€11,139 | -€25,290 | -€14,152 | -127% |
| Operating profit (loss) | 9901 | -€11,892 | -€25,769 | -€13,878 | -117% |
| Financial income | 75/76B | €1,984 | €652 | -€1,332 | -67.2% |
| Recurring financial income | 75 | €1,984 | €652 | -€1,332 | -67.2% |
| Financial charges | 65/66B | €3,518 | €4,662 | +€1,145 | +32.5% |
| Recurring financial charges | 65 | €3,518 | €4,662 | +€1,145 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,425 | -€29,780 | -€16,355 | -122% |
| Income taxes | 67/77 | €1,802 | €2,602 | +€800 | +44.4% |
| Profit (loss) for the period | 9904 | -€15,228 | -€32,382 | -€17,154 | -113% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,228 | -€32,382 | -€17,154 | -113% |
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 27 October 2026 via checked.be.